Washington, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

       Date of Report (date of earliest event reported):  APRIL 13, 2007

                              LAS VEGAS SANDS CORP.
             (Exact name of registrant as specified in its charter)

                 (State or other jurisdiction of incorporation)

                001-32373                               27-0099920
          (Commission File Number)           (IRS Employer Identification No.)

             LAS VEGAS, NEVADA                            89109
   (Address of principal executive offices)             (Zip Code)

                                 (702) 414-1000
              (Registrant's Telephone Number, Including Area Code)

                                 NOT APPLICABLE
          (Former name or former address, if changed since last report)

     Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (SEE General Instruction A.2. below):

     |_| Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)

     |_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)

     |_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))

     |_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))



              The following  information is being  furnished under Item 2.02 --
Results of Operations and Financial Condition.

              On April 13, 2007, Las Vegas Sands Corp. (the "Company") issued a
press  release  announcing  certain  financial  information  for its Las  Vegas
operations for the quarterly  period ended March 31, 2007. The press release is
attached as Exhibit 99.1 to this report and is  incorporated  by reference into
this item.

              Within the Company's  press release,  the Company makes reference
to  certain  non-GAAP  financial  measures  including   "adjusted  EBITDA"  and
"adjusted  property  EBITDAR",  which have directly  comparable  GAAP financial
measures. The Company believes that these measures represent important internal
measures  of  performance.  Accordingly,  where  these  non-GAAP  measures  are
provided,  it is done so that  investors  have the  same  financial  data  that
management uses in evaluating  performance  with the belief that it will assist
the investment  community in properly  assessing the underlying  performance of
the Company on a year-over-year and a quarter  sequential basis.  Whenever such
information  is presented,  the Company has complied with the provisions of the
rules under  Regulation G and Item 2.02 of Form 8-K. The specific  reasons,  in
addition to the reasons described above, why the Company's  management believes
that the  presentation  of the  non-GAAP  financial  measures  provides  useful
information to investors regarding the Company's financial  condition,  results
of operations and cash flows are as follows:

              Adjusted  property  EBITDAR and adjusted EBITDA are  supplemental
non-GAAP financial  measures used by management,  as well as industry analysts,
to evaluate  operations and operating  performance.  In particular,  management
utilizes  adjusted  property EBITDAR to compare the operating  profitability of
its casinos with those of its competitors,  as well as for determining  certain
incentive  compensation.  In  arriving  at adjusted  property  EBITDAR,  rental
expense is added to adjusted  EBITDA  because the Company leases its HVAC plant
and believes this provides a better  comparison of operating  profitability  to
Las  Vegas  competitors  that  own  their  HVAC  plants.  The  Company  is also
presenting  adjusted property EBITDAR because it is used by some investors as a
way to measure a company's  ability to incur and  service  debt,  make  capital
expenditures  and meet working  capital  requirements.  Gaming  companies  have
historically  reported  EBITDAR as a supplemental  performance  measure to GAAP
financial measures.  In order to view the operations of their casinos on a more
stand-alone  basis,  gaming  companies,  including Las Vegas Sands Corp.,  have
historically  excluded certain expenses that do not relate to the management of
specific casino properties,  such as pre-opening expense,  development expense,
and  corporate  expense,  from  their  EBITDAR  calculations.  When  evaluating
adjusted property EBITDAR,  investors should consider, among other factors, (1)
increasing  or  decreasing  trends in  adjusted  property  EBITDAR  and (2) how
adjusted  property  EBITDAR  compares to levels of debt and  interest  expense.
However,  adjusted property EBITDAR should not be interpreted as an alternative
to income from operations (as an indicator of operating performance) or to cash
flows from operations (as a measure of liquidity),  in each case, as determined

in accordance with generally accepted  accounting  principles.  The Company has
significant  uses  of  cash  flow,  including  capital  expenditures,  interest
payments and debt  principal  repayments,  which are not  reflected in adjusted
property EBITDAR.  Not all companies calculate EBITDAR in the same manner. As a
result, adjusted property EBITDAR as presented by Las Vegas Sands Corp. may not
be  directly  comparable  to  similarly  titled  measures  presented  by  other
companies.  Adjusted  property  EBITDAR  consists  of  adjusted  EBITDAR  for a
particular  property,  such as The  Venetian  in Las  Vegas.  Accordingly,  the
measures are  presented so that  investors  have the same  financial  data that
management uses in evaluating  performance  with the belief that it will assist
the investment  community in properly  assessing the underlying  performance of
the Company on a year-over-year and a quarter sequential basis.

               Within the press  release,  the  Company  also  referred  to its
provision for bad debt of approximately  $16 million in the 2007 first quarter,
which included  approximately $10 million related to a single premium customer.
This $10 million provision fully covers the Company's exposure to this customer.


              The Company also announced that it intends to begin the marketing
and syndication of a $5 billion domestic credit facility, the proceeds of which
are planned to be used to refinance its existing domestic credit facilities, to
provide funding for current and future capital needs and for general  corporate

              The information in this Item 7.01 shall not be deemed "filed" for
purposes of Section 18 of the Securities Exchange Act of 1934.


      (d)     Exhibits.

              EXHIBIT    DESCRIPTION
              -------    -----------
               99.1      Press Release, dated April 13, 2007.


              Pursuant to the  requirements  of the Securities  Exchange Act of
1934,  the  registrant  has duly caused this report on Form 8-K to be signed on
its behalf by the undersigned, thereunto duly authorized.

Dated:  April 13, 2007

                                          LAS VEGAS SANDS CORP.

                                          By: /s/ Robert P. Rozek
                                          Name:   Robert P. Rozek
                                          Title:  Senior Vice President and
                                                  Chief Financial Officer

                               INDEX TO EXHIBITS

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 99.1           Press Release, dated April 13, 2007.