Exhibit 24

Power of Attorney

KNOW ALL MEN BY THESE PRESENTS, that the person whose
signature appears below revokes all prior Powers
of Attorney relating to Section 16 of the
Securities Exchange Act of 1934,
as amended, and appoints each of Craig Billings, Nick Pannucci,
and John Rudy as such person's true and lawful attorneys-in-fact
and agents, each with full power of substitution and resubstitution
and full power to act alone and without the other, for the undersigned
and in the undersigned's name, place and stead, in any and all capacities,
to execute, acknowledge, deliver and file any and all filings required by the
Securities Exchange Act of 1934, as amended, including Section 16 of such act,
and the rules and regulations thereunder, and requisite documents in connection
with such filings, respecting securities of Wynn Resorts, Limited,
a Nevada corporation, including but not limited to Forms 3, 4 and 5 under
such act and any amendments thereto with the Securities and Exchange Commission
thereby ratifying and confirming all that said attorney-in-fact may do or cause
to be done by virtue hereof.

This power of attorney shall be valid from the date hereof until revoked
by the undersigned.

IN WITNESS WHEREOF, the undersigned has executed this instrument effective
as of the 2nd day of December, 2024.

By:    /s/ Jacqui Krum
Name:  Jacqui Krum
Title: EVP and General Counsel