The Palm is good, my off the top of my head favorite restaurants in Vegas include:
Picasso. IMO, there is nothing that compares to it in any way, shape or form. I've never had a bad meal there, I've never had sub-par service there, the staff is exceptionally professional and treats every patron warmly. At the Bellagio.
Delmonico. Once again a perennial favorite, they won't serve a table of more than 8 since they take pride in their plate presentation as well as their food and service.
Le Cirque. Usually a fantastic choice that's always reliable and always great. Bellagio.
Commander's Palace. A slice of old New Orleans that is superb. Aladdin
Foundation Room. The sheer amount of fine quality Persian rugs they ruined when they chopped them up to line the walls boggles my mind. The food is good, the wine list is extensive. Mandalay Bay.
Il Trattoria (I think that is the name of it, I usually call it the italian place at Caesars) -- very very good Italian.
Tsunami -- by far and away the best sushi I've had more times than I can count in Vegas. Venetian.
Zeffirino -- another wonderful Italian restaurant at the Venetian.
Thats just a few that stand out in my mind, there are lots more good places and more great places as well.
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