M Resort Spa Casino is a boutique hotel, spa, and casino in Henderson, Nevada. It is owned by Gaming and Leisure Properties and operated by Penn Entertainment. The property includes a 92,000 sq ft (8,500 m2) casino and a 16-story tower with 390 rooms. The M Resort is located eight miles south of the Las Vegas Strip, and is the southernmost casino in the Las Vegas Valley.

Henderson is a city in Clark County, Nevada, United States, about 16 miles (26 km) southeast of downtown Las Vegas. It is the 2nd most populous city in Nevada, after Las Vegas, with an estimated population of 320,189 in 2019. The city is part of the Las Vegas Valley. Henderson occupies the southeastern end of the valley, at an elevation of 1,864 feet (568 m).