For Las Vegas, this is definitely \"as good as it gets\".  I love anything related to theater: musicals, plays, ballets, operas, orchestras, etc. and I have been to my share of performances in LA, SF, and NY.  And I believe that The Smith Center holds its own.  It is still brand new and still surrounded by a lot of construction, but that construction just means potential for even more artistic excellence and inspiration.    \n\nI came for \"An evening with David Sedaris\" in the Reynolds Hall, and even Mr. Sedaris called the venue \"lovely\" and a refreshing change from the stuffy and baroque style theaters that he frequently performs at.  Personally, it was also nice to watch a show without having to walk through a smoke filled casino with sounds of slot machines ringing in my ears.  Even more nice to not have to navigate my way around scantily clad drunk college kids with a yardstick of alcohol around their necks.  \n\nI purchased tickets online and was very impressed to see the \"view from your seat\" link, and after virtually sitting in almost every section, I decided to purchase tickets in the \"Right Dress Circle\" on the 3rd level and I was very pleased with our view of the stage and the acoustics.  From the moment that we drove onto the lot to the moment we left, the staff was very professional, friendly, and eager to help. It seemed that there were more staff than necessary, but perhaps they wanted to ensure a very smooth and seamless experience- and that it was.   \n\nI have already purchased tickets for future performances and am looking forward to visiting the Cabaret Jazz venue as well.  I am pretty sure I will be a season ticket holder soon because The Smith Center is definitely a world class performing arts center that Las Vegans can be proud to call their own.