OK, so maybe my November Nine prediction didn’t quite come out the way I would’ve liked. At least I got 2nd place right! On the PokerBRB forum, I asked some of the Danish players there why Eastgate didn’t crack a smile after he won. After all, if I’d won $9.1 million, I’d be doing cartwheels! When they explained the Danish tax situation to me, and how he’d fork over about 70% of his winnings to SKAT (the Danish IRS — a fitting acronym for a tax agency), I can see how his elation can turn to disappointment. That tax money will buy a lot of cheese- and cherry-filled pastries! (Get it?)

Anyway, now that the ‘08 WSOP is (FINALLY!) in the books, it’s time to look forward to the coming holidays and the promise of a new year as well as a (hopefully) more poker-friendly new administration. On a personal note, I’ll be starting the new year (or at least mid-January) trying to hit as many Vegas poker rooms as I can.

I’ve already played at the poker palaces like Bellagio and Venetian, but there are still a few of the high-end rooms I’d like to try.

Some of the poker areas on the Strip don’t qualify as rooms (the fenced-off area at the Flamingo immedately springs to mind), but I’d still like to check out the play at some of the smaller Strip casinos — maybe the action will make up for the lack of atmosphere.

Even a few of the Downtown rooms, despite their seedy exteriors, have great play on the inside. On my first visit to Binion’s, I made the final three at a small daily tournament. I can say, with absolute truth, that I made a final table at Binion’s!

Here are the top five poker rooms in Vegas I want to visit!

5. Mirage. The Mirage and its sister properties, TI and Bellagio, have been attracting poker players since they opened. While Bellagio hosts the WPT Championship, the Mirage typically hosts the season opener. Also, if I take a bad beat, I can just throw myself into the volcano!

4. Golden Nugget. Calling the Golden Nugget the nicest place to play downtown may be like calling a junked-out ‘57 Chevy the nicest car on the scrap heap.  While their poker room has only ten tables, the atmosphere in the room carries both a rich history as well as 21st century amenities. In photos, the room comes across as a “mini-Venetian” — comfortable, but scaled down.

3. Wynn. I’m not sure I have enough money to breathe the same air as most of the people that stay at the Wynn. I only hope that they don’t laugh at me too much for only playing $4/$8. Even their street sign says, “I’m richer than God!”

2. Hard Rock. For a room with only eighteen tables, the Hard Rock is going all out to make its “Poker Lounge” seem like the coolest place to play. Of course, an out-of-shape math nerd like me will stand out there like John McCain at an ACORN meeting.

1. Caesars Palace. Not only does Caesars have one of the best rooms in town, it has two! It’s the only place on the Strip that has separate rooms for tourneys and cash games. If you don’t want the loud rookie at the $3/$6 table to bother you during the money bubble of a tourney, no problem!

Of course, if you have any other rooms you’d like to recommend, either for the action or the atmosphere, then drop a comment here. Also, if you’d like to learn more about some of my strategic writing on no-limit hold’em, you can check my posts at www.pokerbankrollblog.com.