You'll note that the title puts the word Comedy before Magic and this is at once important and deceptive. It's important because King puts humor at the forefront, drawing his audiences in with a genial, good-natured comedic style that delivers out-loud laughs. It's deceptive because it can make you not notice how brilliant of an illusionist he is.

Mac King eschews the grandiose smoke and mirrors type of magic that most of the acts in this town have beaten into a virtual parody of the genre. Really, is anyone impressed by the levitating showgirl or whirling blades of death anymore? I'm always looking for the wires and the hydraulics and the sleight of hand with the big spectacle illusions instead of being impressed by the overall affect. Watching Mac King make a goldfish appear in a brandy snifter or making a supposedly burned $100 bill reappear in a surprising place is more entertaining than whatever gigantic thing David Copperfield is making disappear this week.

Of course the tricks that King performs are nothing ground breaking - the mysterious rope that regenerates itself, a host of card tricks and other sleight of hand - but this style of up close magic will make you look at the art form with a fresh appreciation.

For example, King got a pair of hapless audience members on stage for an extended bit that involved playing cards and rain poncho that provided him with "powers of invisibility." It sounds silly and it is but it had the audience rolling in the proverbial aisles and surprised everyone - perhaps as much because of the fact that magic could still be surprising.

And that, more than anything, is what makes Mac King's show so terrific. By infusing a healthy dose of laughter into the proceedings, King takes away your inhibitions and lets you enjoy the entertainment of magic again. After all, it's hard to be suspicious when you're laughing that much.

So, even before we start talking about the price, King's show is a winner. But add to the mix that it only costs $24.95 plus tax to get an hour's worth of this much fun and it's a no-brainer. Plus, discount coupons are often available in magazines or in front of the hotel that will get two-for-one admission or even free with the purchase of a cocktail.

The bottom line is this: There is a new King in Las Vegas.

You knew you weren't going to get out of this without an Elvis joke, didn't you?