Bobby Flay Steaks is one of the new "Fine Dining" restaurants that opened in  Atlantic City's Borgata Hotel, Casino and Spa.  It is the only one open 7 days a week, and it is certainly the one that stays open the latest.  It is located just off the Surface Parking lot near the new Poker Room.  The decor is very nice especially when the lights are turned down.  The Borgata's words describe the room....." Designed by David Rockwell, Bobby Flay Steak is an 11,000-square foot space that fuses sleek, modern design elements that incorporate natural materials such as leather, cast glass and hewn woods. Choose from a variety of regional steaks, each prepared with a distinctive rub, or crack open a mouthwatering crustacean from the Lobster Bar".  It features a comfortable lounge area with efficient waitress service and a beautiful copper bar.  Bar service is incredibly efficient and fun.  The restaurant can be a bit crowded and a bit loud, but to borrow a phrase, "if it's too loud, you may be too old"  - I am 62 yrs old).  The food is excellent; portions very filling.  If one gets a starter from the lobster bar @18, then an entree from $29-90 for the US Kobe beef (say average of $45), then a side dish like the wild mushroom mashed potatoes with white truffle oil at $9, then a dessert (as the pastry chef makes a killer baked Alaska), then you are looking at about $85 without drinks.  The wine selection is perfectly suited to the style of food (spice rubbed steaks and syrah with some nice Spanish, French CDPs and Cali cabs (some organic) - oh yes, they have some incredible Aussie Syrah's and 1st Cru Burgandies, Heitz Martha's Vineyard and for you big spenders and some excellent sauternes to finish.  The over-worked sommeiler,  Peter, will do a great job of matching the wines with the food and your guests.  Put yourself in his hands.  You will have an excellent meal as long as you do not mind the rather higher than normal background sound level.  With drinks, expect to spend about $125 per.  The service is excellent.  Got a problem, tell the manager, Bob (a 4 star, experienced mgr).  He will see that you go home satisfied...a little lighter in the wallet, but satisified and with a very full belly.  Say , Good-bye to The Old Homestead. it's "passe".  Flay's is a very nice place for dinner.  It has been reviewed by a tough Phila Inquirer critic, Craig LeBan and received a very good review.  This is AC's unique and best steak houses.  Anyone can "do steak", but this place puts a different spin on high end steak with freshly prepared food., not prepared by some 3rd party company.  Don't be surprised to see celebrities at the table next to you.  Chef Tara Keeler holds her staff together with uncompromising finess resulting in excellent food in one of AC's most popular up and coming new fine dinng restaurants.  As they say in Wine Spectator.."tasted 3 times with same result".  Zero defects.