At the Planet Hollywood Resort & Casino in Las Vegas the acts who made it through the first round of auditions must now impress celebrity judges Howie Mandel, Piers Morgan and Sharon Osbourne. The top 48 are revealed and receive a chance to compete in the live shows in Los Angeles. Nick Cannon hosts this variety competition series which features a colorful array of hopeful future stars as they compete for a chance to win a $1 million prize and become the most talented act in America.