AMENDED AND RESTATED DESIGN-BUILD AGREEMENT FOR GUARANTEED MAXIMUM PRICE ARCHITECTURAL, ENGINEERING AND CONSTRUCTION SERVICES DATED SEPTEMBER 14, 2005 CHANGE ORDER AND AMENDMENT

Exhibit 10.4

AMENDED AND RESTATED

DESIGN-BUILD AGREEMENT FOR GUARANTEED MAXIMUM PRICE ARCHITECTURAL,

ENGINEERING AND CONSTRUCTION SERVICES

DATED SEPTEMBER 14, 2005

CHANGE ORDER AND AMENDMENT

25 MAY 2006

Pursuant to Article XVIII of that certain Amended and Restated Design-Build Agreement for Guaranteed Maximum Price Architectural, Engineering and Construction Services between Owner and Contractor for the design and construction of a luxury resort/hotel/casino complex in Macau known as Wynn Resorts Macau, executed and delivered as a deed on September 14, 2005 (the “Contract”), and the desire of the Owner and Contractor to amend and supplement certain terms and provisions of the Contract, the Contract is hereby modified by this agreement and all related drawings, plans and specifications attached hereto (collectively, the “Change Order”), made as a deed effective as of the date set forth above.

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1. Scope of Work. The Scope of Work is changed as follows;

Masterplan Drawings for the following modifications and additions (collectively, the “Masterplan Modifications”);

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Contractor will engage King Wah Engineering (Macau) Company Ltd as a direct contractor to undertake the supply and installation of signage as described in the subcontract documents issued by Wynn Design and Development to King Wah.

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Original Project

The Original Project Guaranteed Maximum Price set forth in Section 3.1(a) of the Contract is, pursuant to the terms of this Change Order, hereby increased from US$ 311,644,229 to US$ 315,847,511 based on the Changes described above. The detailed breakdown of the foregoing increase is contained in the revised Original Project Guaranteed Maximum Price Breakdown labeled as Revised Exhibit F, dated 25 May 2006 and attached to this Change Order. Accordingly, the Original Project Guaranteed Maximum Price Breakdown attached as Exhibit F to the Contract is hereby deleted in its entirety and replaced with the Revised Original Project Guaranteed Maximum Price Breakdown attached hereto. From and after the date of this Change Order, all references in the Contract Documents to the “Original Project Guaranteed Maximum Price Breakdown” attached as Exhibit F to the Contract, shall mean and refer to the Revised Original Project Guaranteed Maximum Price Breakdown attached hereto as Revised Exhibit F. From and after the date of this Change Order, any and all references in the Contract Documents to the “Original Project Guaranteed Maximum Price” shall mean the amount of US$ 315,847,511.

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Expansion Project

The Expansion Project Guaranteed Maximum Price set forth in Section 3.1(b) of the Contract is, pursuant to the terms of this Change Order, hereby increased from US$ 156,759,326 to US$ 174,478,700 based on the Changes described above. The detailed breakdown of the foregoing increase is contained in the revised Expansion Project Guaranteed Maximum Price Breakdown labeled as Revised Exhibit F, dated 25 May 2006 and attached to this Change Order. Accordingly, the Expansion Project Guaranteed Maximum Price Breakdown attached as Exhibit F to the Contract is hereby deleted in its entirety and replaced with the Revised Expansion Project Guaranteed Maximum Price Breakdown attached hereto. From and after the date of this Change Order, all references in the Contract Documents to the “Expansion Project Guaranteed Maximum Price Breakdown” attached as Exhibit F to the Contract, shall mean and refer to the Revised Expansion Project Guaranteed Maximum Price Breakdown attached hereto as Revised Exhibit F. From and after the date of this Change Order, any and all references in the Contract Documents to the “Expansion Project Guaranteed Maximum Price” shall mean the amount of US$ 174,478,700.

The Contract Time of 791 calendar days from Original Project Date of Commencement and the Guaranteed Date of Original Project Substantial Completion, as defined in Section 4.1.7 of the Contract, each remain unchanged by this Change Order.

The Contract Time of 726 calendar days from Expansion Project Date of Commencement and the Guaranteed Date of Expansion Project Substantial Completion, as defined in Section 4.1.9 of the Contract each remain unchanged by this Change Order.

The Original Project Schedule, included as Attachment 2 of Exhibit B to the Contract, is hereby deleted in its entirety and replaced with the amended Attachment 2 of Exhibit B attached to this Change Order.

Owner and Contractor have agreed specific handover dates for the following areas;

These areas and dates shall be independent of any assessment of Substantial Completion of the balance of the Project. In the event that the Contractor is able to deliver the entire Project with the exception of one or more of these areas, prior to the Guaranteed Date for Substantial Completion, subject to the assessment provisions of the Contract, then the Contractor shall be assessed as having achieved Substantial Completion at that date, noting the exception of the specific area(s) listed above. In any event the modified handover areas shall be delivered no later than the Guaranteed Date for Substantial Completion, and shall not be exempted from the Liquidated Damages provisions of this date.

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The Expansion Project Schedule, included as Attachment 5 of Exhibit B to the Contract, is hereby deleted in its entirety and replaced with the amended Attachment 5 of Exhibit B attached to this Change Order.

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IN WITNESS whereof this Change Order has been duly executed and delivered as a deed the day and year first above written.

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