Consent of Independent Registered Public Accounting Firm
Penn National Gaming, Inc.
Wyomissing, Pennsylvania
We hereby consent to the incorporation by reference in the prospectus constituting a part of this Registration Statement on Form S-3 of our report dated March 7, 2006, relating to the consolidated financial statements of Penn National Gaming, Inc., which is incorporated by reference in that Prospectus.
We also consent to the reference to us under the caption "Experts" in the Prospectus.
/s/ BDO Seidman, LLP
BDO Seidman, LLP
Philadelphia, Pennsylvania
December 23, 2008
