I had never been to a Vegas show before so I really do not have anything to compare the theater to. However, I was very impressed with how new and clean it was. It's a smaller theater, which makes any seating good seating. My family and I were seated in Row N and we saw the Nathan Burton Performance perfectly from our seats. Chairs were also comfy and clean. My only complaint would be that it was too cold in there for me, but it may not be the case for many other guests. The staff working was also friendly and helpful when receiving our tickets.