Now I know what you’re thinking: The words “restaurant” and “lounge” are all too often mutually exclusive. Yet somehow, this eatery manages to blend them into a nifty, eye-candy filled package that appeals to our love of good food eaten while kicked back in ridiculously comfortable chairs, watching TV.

The Mermaid is located inside the Silverton Hotel and Casino, what back in the day was the Boomtown, at Interstate 15 and Blue Diamond Road. A few years ago the place underwent a gazillion dollar facelift that transformed it from a Wild West bunkhouse to an ersatz mountain lodge. Earth tones, wood and stone and lodgy amber lighting abound; all that’s missing is the fresh pine scent. Adding to the outdoorsy ambience is the Bass Pro Shops Outdoor World, a cornucopia of hunting, fishing, guns, fly rods, rock climbing and other recreational pursuits adjacent to the casino.

Between the casino and the Bass Pro Shops and next to a 117,000-gallon saltwater aquarium stocked with thousands of fish, rays and other sea critters is the Mermaid Restaurant and Lounge. Initially, one may think it out of place; in a property that pays homage to all things wilderness, how does a mermaid-themed lounge fit in?

Yet it works. The relatively small dining area offers seating at the grotto-esque bar, above which are several plasma-screen TVs all tuned to ESPN and ESPN2 (!!!) and a glass tank filled with jellyfish. A separate row of seats offers a fish-eye view of the big aquarium, where you can watch divers feed the fish or catch a “mermaid” show, with costumed entertainers lip synching to music while cavorting with our fine finned friends. And, there are several tables surrounded by overstuffed high back chairs and – yes! – sofas.

But the real draw is the wide variety of food offered at low prices. The menu features fish tacos, crab cakes, fried catfish and shellfish samplers, as well as tempura veggies, chalupas, chili and even breakfast foods. The most expensive item is the Chuckwagon tenderloin, priced at $16. The dessert menu includes something called a West Texas Brownie, as well as a fried Twinkie on a stick. As we settled into plush seats and were attended to by our server, Miranda (whose friendliness was rivaled only by her revealing outfit), my wife went surf with the grilled ahi club sandwich ($11) while I went turf with the Black Angus gorgonzola burger ($8). Our total tab, including non-alcoholic beverages and tax, was $25.97.

Mr. Eater: I get the feeling this is the type of place that Madison, the mermaid in the movie “Splash,” would have opened had she surfaced in Jackson Hole instead of Manhattan and fallen in love with Grizzly Adams instead of Tom Hanks.

Mrs. Eater: It’s nice though, and even though you are next to the casino, you hardly know it’s there. There’s a feeling of separation. Although I could have done without the hip-hop music that was playing when we entered. And I wish I could change the channel on the TV.

Mr. Eater: You can always watch the fish instead. But it’s a bar, essentially.

Mrs. Eater: And that’s OK, too.

Mr. Eater: My burger was quite good. I think it exceeded my expectations, though I’m not really sure what my expectations were.

Mrs. Eater: It had an unusual flavor and was really good.

Mr. Eater: That may have come from the gorgonzola. It seems almost like sacrilege to put ketchup on it.

Mrs. Eater: I never heard of a club sandwich made with ahi, but the tuna had a good flavor and was seared appropriately. Maybe too much bread.

Mr. Eater: I can’t recall the last time we had bar food that was this good at this price.

Mrs. Eater: No room for dessert, so maybe we’ll have some next time. But no fried Twinkies for me.

Mr. Eater: That is, if they can pry us out of these chairs. Hey, are you about to take a nap?

And now, The Forks (on a scale of 1 to 5):
• Quality of food: 5 forks
• Value: 5 forks
• Cleanliness: 4 forks
• Ambience: 4 forks
• Friendliness of staff: 4 forks
• Parking: 5 forks (Full disclosure: We used valet.)
• Accessibility: 4 forks

The Mermaid Restaurant and Lounge is located in the Silverton Hotel and Casino, 3333 Blue Diamond Road, Las Vegas, NV 89139. Call (702) 263-7777. Hours are Sunday - Thursday, 11 a.m. - 2 a.m., and Friday - Saturday, 24 hours. Must be 21 or older. Reservations are optional.