* 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.