This is by far on my list of top 3 favorite Cirque shows. The water is mesmerizing, and all of the performers do amazing jobs! The theater is located in the back area of the beautiful Bellagio Hotel & Casino. I guess not the back-back....the upper corner? It's a little bit of a walk from the front lobby, but pretty easy to find. The price is a little steep for a ticket, but take my word for it - it's worth it! Here's my tip of the day: skip the higher priced orchestra level seats, where your view might be obstructed anyway by a taller person, and get seats in the loggia. No one in front of you, and you get a unique view of the theater. Be sure to take note of the ceiling, it's gorgeous!