content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001699174</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001174922</issuerCik>
        <issuerName>WYNN RESORTS LTD</issuerName>
        <secFileNumber>000-50028</secFileNumber>
        <issuerAddress>
          <com:street1>3131 LAS VEGAS BOULEVARD SOUTH</com:street1>
          <com:city>LAS VEGAS</com:city>
          <com:stateOrCountry>NV</com:stateOrCountry>
          <com:zipCode>89109</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>7027707555</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Billings Craig Scott</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
          <relationshipToIssuer>Director</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>19235</noOfUnitsSold>
        <aggregateMarketValue>2077380.00</aggregateMarketValue>
        <noOfUnitsOutstanding>112945993</noOfUnitsOutstanding>
        <approxSaleDate>02/08/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>02/08/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 05/11/2022</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>10902</amountOfSecuritiesAcquired>
        <paymentDate>02/08/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/08/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>5301</amountOfSecuritiesAcquired>
        <paymentDate>03/08/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/01/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3032</amountOfSecuritiesAcquired>
        <paymentDate>03/01/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>8,333 shares of the trades reported today took place in the CSB 2012 Living Trust account of which Craig Billings is a trustee.</remarks>
      <noticeSignature>
        <noticeDate>02/08/2024</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>08/11/2023</planAdoptionDate>
        </planAdoptionDates>
        <signature>/s/ Ryan Riviere, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Craig S. Billings</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4243}]
text: 144
  0001699174
  XXXXXXXX
  LIVE
  0001174922
  WYNN RESORTS LTD
  000-50028
  3131 LAS VEGAS BOULEVARD SOUTH
  LAS VEGAS
  NV
  89109
  7027707555
  Billings Craig Scott
  Officer
  Director
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  19235
  2077380.00
  112945993
  02/08/2024
  NASDAQ
  Common
  02/08/2024
  Option Granted - 05/11/2022
  Issuer
  N
  10902
  02/08/2024
  Cash
  Common
  03/08/2023
  Restricted Stock Vesting
  Issuer
  N
  5301
  03/08/2023
  Compensation
  Common
  03/01/2023
  Restricted Stock Vesting
  Issuer
  N
  3032
  03/01/2023
  Compensation
  Y
  8,333 shares of the trades reported today took place in the CSB 2012 Living Trust account of which Craig Billings is a trustee.
  02/08/2024
  08/11/2023
  /s/ Ryan Riviere, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Craig S. Billings