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Exhibit 23.1 CONSENT OF INDEPENDENT REGSITERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements of Empire Resorts, Inc. and subsidiaries on Form S-3 (No.'s 333-118899, 333-112529, 333-110543, 333-104541, 333-96667, 333-45610, 333-33204, 333-43861 and 333-39887), Form S-4 (No. 333-109146) and Form S-8 (No.'s 333-90611, 333-37293 and 333-132889) of our report dated March 7, 2007 relating to the consolidated financial statements of Empire Resorts, Inc. and subsidiaries, and our report dated March 7, 2007 relating to management's report on the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting, appearing in this Annual Report on Form 10-K of Empire Resorts, Inc. and subsidiaries for the year ended December 31, 2006. /s/ Friedman LLP New York, New York March 13, 2007