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Gayot releases its list of the Top 40 restaurants nationwide and three from Vegas make the list. Picasso at the Bellagio, Restaurant Guy Savoy at Caesars Palace and Joël Robuchon at the MGM Grand make the cut. Others with Vegas ties include Spago, Michael Mina, Jean-Georges, Le Cirque, Masa, Per Se and The French Laundry, all of which you can find in Vegas. [Gayot]