INDEPENDENT AUDITORS' REPORT

The Board of Directors and Shareholders
Wells-Gardner Electronics Corporation:

Under date of  January 30, 1998,  we reported on  the balance sheets  of
Wells-Gardner Electronics Corporation (Company) as of December 31,  1997
and 1996,  and  the  related  statements  of  operations,  shareholders'
equity, and cash flows  for each of the  years in the three-year  period
ended December 31, 1997, which are included in the 1997 annual report to
shareholders.  These  financial statements  and our  report thereon  are
incorporated by reference in the December 31, 1997 annual report on Form
10-K.  In  connection with our  audits of  the aforementioned  financial
statements, we also  audited the related  financial statement  schedule.
The financial statement schedule is the responsibility of the  Company's
management.   Our  responsibility  is to  express  an  opinion  on  this
financial statement schedule based on our audits.

In our opinion,  such financial statement  schedule, when considered  in
relation to the basic  financial statements taken  as a whole,  presents
fairly, in all material respects, the information set forth therein.


KPMG PEAT MARWICK LLP

Chicago, Illinois
January 30, 1998