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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000000000-06-022036.txt : 20060922
<SEC-HEADER>0000000000-06-022036.hdr.sgml : 20060922
<ACCEPTANCE-DATETIME>20060509174539
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-022036
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060509

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MGM MIRAGE
		CENTRAL INDEX KEY:			0000789570
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				880215232
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3600 LAS VEGAS BLVD S
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89109
		BUSINESS PHONE:		7028913333

	MAIL ADDRESS:	
		STREET 1:		PO BOX 98655
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89193-8655

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MGM GRAND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GRAND NAME CO
		DATE OF NAME CHANGE:	19870713
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


						May 9, 2006

Mail Stop 3561

Via US Mail and Facsimile

Mr. James J. Murren
President, Chief Financial Officer and Treasurer
3600 Las Vegas Boulevard South
Las Vegas, Nevada 89109

Re:	MGM Mirage
	Form 10-K for the year ended December 31, 2005
	Commission file #: 001-10362

Dear Mr. Murren:

We have completed our review of your Form 10-K and related filings
and have no further comments at this time.

								Sincerely,


								Linda Cvrkel
								Branch Chief
Mr. James J. Murren
MGM Mirage
April 20, 2006
Page 1


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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