More than 300,000 visitors are expected in town this weekend specifically for Super Bowl related activities.
The most popular spot across town is the sports books.
San Francisco is favored by four points over Baltimore but there are also hundreds of proposition bets on the board.
Eighty percent of the money taken in will happen in the final 48 hours before kick-off and with the neighboring 49ers playing it means big business.
"It all starts tonight," said LVH Race and Sports Book Director Jay Kornegay. "So from this point on I think we'll see anywhere from 60 to 70 percent of the tickets written on the Super Bowl on the 49ers."
The record handle for the Super Bowl is $94.5 million in 2006.
This year is expected to beat that.
"We're coming out the recession," said J.T. Rogan, of San Diego, as he browsed the betting sheets. "Discretionary income. All these rappers talking about bottle popping and making it rain and dollar bills. That's legitimate. That's for real. That money, 94 1/2, I'll take the over."
"You've got people from all over the globe coming in to bet and lose their whole paychecks here," said Las Vegan Mark Thompson. "I plan on being one of those people and getting some earnings from that."
Californian Nick Dallas and a group of friends come to Las Vegas every year.
"There's no better time to come than Super Bowl weekend," Dallas said. "There's just so much to do and all the big people are here. Shows, gambling, the place is packed. It's Vegas! There's no better place to be."
A good piece of advice for locals is if you have a winning ticket to cash in, wait a few days.
The lines will be long on Sunday and Monday with visitors wanting to get paid before they leave town.
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