http://www.rmseafood.com/

Easy

There are many that I have dined at; but when you focus specifically Seafood (some steak places have great seafood)

1. Location
2. Food quality
3. Ambience

Bartolotta at Wynn.
During the summer get seated around 8pm in one of the cabanas around the water they have outside.

Nothing better. I just need to find the perfect provider to enjoy it with.

Love their crab legs. Reasonable prices, for Vegas.

I enjoyed Kokomo's-Mirage

They have seafood but also offer steaks as well.The sea bass is great and they have a nice selection of seafood.For a seafood restaurant that is off the strip I also enjoyed the food at Landry's Seafood restaurant on Sahara across the street from Palace Station.
All this talk of seafood is getting me hungry now.see what you did LaRue lol

Hands down: Bartolotta at Wynn

With fish that is flown in within 48 hours from the Mediterranean sea and two choices for a tasting menu at a great value of $145 per person and a very romantic atmosphere, you cannot go wrong.

My 2nd place favorite is Milo's at Cosmo...

Great look and terrific food.  Try the lobster stuffed with blue crab.