该影片主要讲述了：

　　Now the Montecito has been sold to inexperienced young widow-heiress Monica Mancuso, who had it thoroughly renovated, Ed who stayed on as general manager is worried about the top-secret reopening, especially after two recent hold-ups in Indian casinos, but Monica refuses any delay so he can work in new staff. Most old key personnel has left. Danny now heads his late dad's contracting company McCoy Construction, but accepts to return as Ed's right hand, and rehires Mike -who was parking valet- and Sam, whose clients were deserting her, only Ed's daughter refuses. The boys soon find proof the construction crews have been infiltrated as there are at least two officially dead men and computer chips have been planted to cause a blackout one minute after the grand reopening starts, far more sophisticated then in either Indian casino heist.

       《拉斯维加斯第三季》做得较为成功，剧情紧凑，细节丰富。影片David Solomon导演的开头设定也是一大看点。尽管部分观众认为剧情较为熟悉，但整体上还是能够吸引观众的。詹姆斯·肯恩,乔什·杜哈明,妮基·考克斯表演也得到了也认可，影片主角的机灵形象相得益彰，他们的互动增加了剧情的趣味性，该影片制作精良，吸引了大量观众‌。

       总的来说，《拉斯维加斯第三季》是一部非常优秀的电视剧，剧情紧凑，角色设定新颖，喜欢这类题材的观众可以尽情观看。

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