Photo by Marc Baptiste

The 43rd Annual Academy of Country Music Awards Where: MGM Grand When: 5 p.m., May 18 Cost: $100 and up Info: (702) 474-4000

Who would have guessed? Las Vegas is kicking Nashville's butt in the country music business...well, for one night at least. On May 18, the 43rd Academy of Country Music Awards takes place at the MGM Grand Garden Arena.

"The Academy of Country Music Awards is the only country music award show not currently held in Nashville," said R.A. Clark of Dick Clark Promotions, the executive producer of the awards. "Hosting our event in Las Vegas gives us a tremendous advantage."

This isn't the first time Vegas has played host to the ACMAs, but it may be the best. All the big names will be on hand. Folks like Keith Urban, George Strait, Martina McBride and Brooks & Dunn. Tennessee native Kenny Chesney is a good Vegas bet to win an award as he leads the field with 11 nominations.

Reba McEntire, who is a nominee for Vocal Event of the Year, hosts the show for the 10th time. "I'm very honored to be doing double duty!" said the singer, who has more than 40 ACM nominations to her credit.

Among those performing are Carrie Underwood, Sugarland, Taylor Swift and the legendary Dolly Parton. A special feature this year is that the prestigious Entertainer of the Year award will be determined by fans voting over the Internet during the show.

Carrie Underwood, whose career has bloomed since winning American Idol in 2005, is a nominee for Top Female Vocalist. "My journey in the music industry continues to be a wonderful ride," she said. "And I love coming to Vegas. The city has a wonderful energy and excitement."

Which brings us back to the Vegas-country music marriage. Just why is Sin City so right for the ACM Awards?

"Las Vegas is so sophisticated when it comes to entertainment," Clark said. "There are so many options that can't be found in any other city in the world. And there really are a lot of country fans in Vegas."

McEntire concurred: "Vegas becomes a country music town during the ACM Awards. It's a great opportunity for everyone in the industry to enjoy the city."

So apart from the star-studded lineup and the online voting, what other treats are in store?

"Those in attendance or watching on CBS will witness some incredible surprises that they'll never forget," Clark said. "Unfortunately, they wouldn't be surprises if I told you what we are planning. So everyone should make sure to either come to the show or tune in on May 18."

Saddle up for a great night.