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LAS VEGAS OFFERS WINNING DEALS

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* LAS VEGAS VALUES. According to the Las Vegas Advisor, a monthly publication about wheels (as in roulette) and deals (as in how to save money), the city's top 10 values in December include:

Complete New York steak dinner, $2 at the Horseshoe, 10 p.m.-5:45 a.m.16-oz. T-bone steak dinner, $5.95 at Gold Coast, 24 hours.

Daily buffet, $3.95-$7.95 at the Rio.

Prime rib dinner, $3.49 at Fitzgeralds, 1-11 p.m. Mon.-Fri.

Pirate Show at Treasure Island, free, 5:30-11:30 p.m.

Souvenir photo, free at the Horseshoe, 4 p.m. to midnight.

Giant cinnamon roll, $1.20 at the Boardwalk, 24 hours.

An annual subscription to the Las Vegas Advisor is $45. Call 1-800-244-2224.

OOPS, WRONG NUMBER. In last week's column we published an incorrect number for Virginia. To request A Map of Scenic Roads in Virginia, call 1-800-VA-LOVE1. We apologize for any inconvenience we may have caused you.

* WORLD'S TOP HOTELS. According to a survey of 30,000 travel agents who subscribe to the "Official Hotel Guide," a directory of accommodations worldwide, the best hotels in the world, listed in first, second and third places, are:

Best Hotel Chain in Europe

Inter-Continental Hotels

Ciga Hotels

Forte Hotels

Best Value Hotel Chain in Europe

Best Western

Forte Hotels

Hilton International

Best Hotel Chain in Asia/Pacific

Mandarin Oriental

Regent International Hotels

Hyatt Hotels & Resorts

Best Value Hotel Chain in Asia/Pacific

ITT Sheraton

Holiday Inn

Hilton International

Best Hotel Chain North America

Hyatt Hotels & Resorts

Marriott

Ritz Carlton

Best Value Hotel Chain in North America

Marriott

Holiday Inn

Hyatt Hotels & Resorts

Best Caribbean Resort

Caneel Bay, St. John

Four Seasons Resort Nevis

Cap Juluca, Anguilla

Best European Resort

Villa D'Este Hotel, Lake Como, Italy

Cala Di Volpe Hotel, Porto Cervo, Italy

Loews Monte Carlo, Monaco

Best Asia/Pacific Resort

Hotel Bora Bora, Tahiti

Hayman Island Resort, Great Barrier Reef, Australia

Four Seasons, Bali

Best Resort in North America

The Ritz Carlton Laguna Nigel, Calif.

The Boulders, Carefree, Ariz.

Hotel Del Coronado, San Diego, Calif.

Best Honeymoon Resort

Ciboney Ocho Rios, Jamaica

Sandals Montego Bay, Jamaica

Las Brisas, Mexico

Best Golf Resort

Pinehurst Resort and Country Club, North Carolina

The Phoenician, Ariz.

The Boulders, Carefree, Ariz.

Best Family Resort

Boscobel Beach Hotel, Jamaica

Franklyn D. Resort, Jamaica

Hyatt Regency Cerromar, Puerto Rico

Most Romantic Resort

Ciboney Ocho Rios, Jamaica

Hotel San Pietro di Positano, Italy

Kona Village, Hawaii

Hotel with finest cuisine

The Peninsula, Hong Kong

Hotel Ritz, Paris

The Regent, Hong Kong

Hotel with most dramatic architecture

Luxor Hotel/Casino, Las Vegas

The Boulders, Carefree, Ariz.

The Palace of the Lost City, Sun City, South Africa

Hotel with best views

Chateau Lake Louise, Canada

The Regent, Hong Kong

Banff Springs, Canada

* FOR WOMEN OVER 40. Outdoor Vacations for Women Over 40 has scheduled two cross-country ski vacations in 1995. The first will take place Feb. 4-11 in Yosemite National Park with accommodations inside the park. The second trip, Feb. 26-March 3, will be in Callaway, Minn., near the Canadian border. Accommodations will be in a country inn. Prices, not including air fares, are $1,825 for the Yosemite trip and $925 for the Minnesota excursion. For information write the company at P.O. Box 200, Groton, MA 01450, or call it at 1-508-448-3331.

WINTER IN HONG KONG. The Hong Kong Tourist Association and the Hong Kong Hotels Association join to offer a package of special treats to tourists who visit the city from December through March. Book the package through your travel agent or one of the 14 participating hotels. They are: BP International House, Century Hong Kong Hotel, Hotel Concourse, Hotel Furama Kempinski Hong Kong, Grand Hyatt Hong Kong, Holiday Inn Crowne Plaza Harbour View, Holiday Inn Golden Mile, Hyatt Regency, Kowloon Panda, The Peninsula Hong Kong, Regal Hong Kong Hotel, Royal Park Hotel, Sheraton Hong Kong Hotel & Towers and the Hotel Victoria. When you register you will be given a special pack as well as free luggage tags and other hotel souvenirs. You'll receive free gifts at Duty Free Shoppers Ltd., 10 percent off China Travel Service tours to Shenzhen in China and a 15 percent discount on HKTA's "The Land Between" tour and the "Heritage Tour." And you can have your fortune told free at Ocean Park's Middle Kingdom.

* TRIPLE UPGRADE WITH WYNDHAM HOTELS, American Airlines and Hertz. This winter Wyndham Hotels & Resorts, American Airlines AAdvantage frequent traveler program and Hertz will offer "Wyndham Triple Upgrade," which you can earn from Jan. 1 through March 31, 1995. The airline and car rental awards are made available immediately upon checkout. The room upgrade must be used during the qualifying hotel stay. The promotion offers the following: upgrade to suite or best available room at check-in; double advantage miles (1,000) for the hotel stay; upgrade certificates from American Airlines valid with any individual full-fare main cabin ticket for a round-trip one-class upgrade within the 48 contiguous states and Canada; One-class car upgrade certificate from Hertz on any rental of a mid-size or above class car when paying corporate or published rate.

To qualify you must be a member of the American Airlines Addvantage frequent traveler program; stay at a Wyndham Luxury Hotel, Wyndham Garden Hotel or Wyndham Resort between Jan. 1 and March 31, 1995; present an American Airlines, American Eagle or any AAdvantage airline participant ticket or boarding pass that is valid for a flight within 24 hours of check-in or checkout; pay either regular, corporate or WynClub rate at the hotel.

Each certificate is issued on a per stay basis. Use of American Airline and Hertz upgrade certificates must be completed by midnight of Dec. 31, 1995. To enroll in American Airlines' AAdvantage program, call 1-800-433-7300.