The analysis of financial benefits and costs of the Las Vegas MICE industry shows imbalanced. The unit oversupply cost (Co) was found to be $4.98 while the unit undersupply cost (Cu) was only $0.40, or 8% of Co. The tremendous gap between the two costs suggests that the cost of providing one additional square foot day of MICE space in Las Vegas has far exceeded the benefit associated with one additional square foot day sold or the unit opportunity cost. The tiny Cu/(Cu+Co) cost ratio at 0.0743 shows that given the present condition, the possibility for under-capacity should be given much greater than that of under-capacity because of the highly imbalanced costs ratio.