Benchmarking is a common activity and a practical exercise to institute standards, define beneficial practices, formulate improvement prospects and develop a competitive environment within the company. It can help Wynn Resorts gain and liberated standpoint about how it will operate compared to other organizations. Benchmarking can help the organization identify particular golden opportunities in different target areas and validate any existing assumptions. The organization can further formulate performance expectations and keep an eye on the performance of the organization and manage new changes within the organization. Wynn Resorts has a huge potential and opportunity to expand by using Benchmarking and statistical tools to improve its decision-making process. The aim of this paper is to show how Benchmarking measures may be applied successfully in Wynn Resorts.