<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <headerData>
        <submissionType>144</submissionType>
        <filerInfo>
            <filer>
                <filerCredentials>
                    <cik>0001656005</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>
                <ns2:street1>3131 Las Vegas Blvd. South</ns2:street1>
                <ns2:city>Las Vegas</ns2:city>
                <ns2:stateOrCountry>NV</ns2:stateOrCountry>
                <ns2:zipCode>89109</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>7027707555</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>ELIZABETH MULROY</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>COMMON</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>38th Fl.</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>250</noOfUnitsSold>
            <aggregateMarketValue>25137.50</aggregateMarketValue>
            <noOfUnitsOutstanding>113936000</noOfUnitsOutstanding>
            <approxSaleDate>08/14/2023</approxSaleDate>
            <securitiesExchangeName>NASDAQ</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>05/16/2020</acquiredDate>
            <natureOfAcquisitionTransaction>compensation</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>250</amountOfSecuritiesAcquired>
            <paymentDate>05/16/2020</paymentDate>
            <natureOfPayment>Services Rendered</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>10b5-1 Sales for ELIZABETH P MULROY</name>
                <address>
                    <ns2:street1>3131 Las Vegas Blvd. South</ns2:street1>
                    <ns2:city>Las Vegas</ns2:city>
                    <ns2:stateOrCountry>NV</ns2:stateOrCountry>
                    <ns2:zipCode>89109</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>06/20/2023</saleDate>
            <amountOfSecuritiesSold>1000</amountOfSecuritiesSold>
            <grossProceeds>104960.00</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>08/14/2023</noticeDate>
            <planAdoptionDates>
                <planAdoptionDate>03/16/2023</planAdoptionDate>
            </planAdoptionDates>
            <signature>/s/ Elizabeth Mulroy</signature>
        </noticeSignature>
    </formData>
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144
0001656005
XXXXXXXX
LIVE
0001174922
WYNN RESORTS LTD
000-50028
3131 Las Vegas Blvd. South
Las Vegas
NV
89109
7027707555
ELIZABETH MULROY
Officer
COMMON
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Fl.
New York
NY
10004
250
25137.50
113936000
08/14/2023
NASDAQ
Common
05/16/2020
compensation
Issuer
N
250
05/16/2020
Services Rendered
N
10b5-1 Sales for ELIZABETH P MULROY
3131 Las Vegas Blvd. South
Las Vegas
NV
89109
Common
06/20/2023
1000
104960.00
08/14/2023
03/16/2023
/s/ Elizabeth Mulroy