Harrah's Atlantic City's $550 million upgrade and expansion enters its final phase early next year. The property will open a 961-room, 44-story tower (which will be the second tallest building in New Jersey) and "Taste of the Shore" food emporium. The new tower will increase Harrah's hotel capacity by nearly 60 percent, to a total of 2,591 guest rooms. The tower will feature eight super-suites and 104 suites appointed with limestone floors, fireplaces, in-room theaters and plasma TVs. The first 12 floors will open by March 2008, with the remaining floors opening in July. Other aspects of the upgrade include a new 172,000-square-foot, glass-domed entertainment complex with tropical plants, a 23,000-square foot heated pool, six Jacuzzis, 12 cabanas and indoor and outdoor deck areas at the Pool at Harrah's; an Elizabeth Arden Red Door Spa with 243 treatment rooms; the Waterfront Shops at Harrah's, a new retail promenade with seven boutiques; the Steakhouse; and McCormick & Schmidt's seafood restaurant. Also of note: Harrah's is close to announcing the launch of express train service from Penn Station in Manhattan to Atlantic City on Fridays, Saturdays and Sundays. Visit [http://www.harrahs.com]. (DB)