Exhibit 18.1

                               SODAK GAMING, INC.

                    LETTER OF KPMG PEAT MARWICK LLP REGARDING
                           CHANGE IN ACCOUNTING METHOD



March 18, 1998

Sodak Gaming, Inc.
5301 S. Highway 16
Rapid City, SD  57701

Ladies and Gentlemen:


We have audited the consolidated balance sheets of Sodak Gaming and subsidiaries
as of December 31, 1997 and 1996 and the related consolidated statements of
operations, shareholders' equity and cash flows of each of the years in the
three-year period ended December 31, 1997 and have reported thereon under date
of February 16, 1998. The aforementioned consolidated financial statements and
our audit report thereon are included in the Company's annual report on Form
10-K for the year ended December 31, 1997. As stated in Note 15 to those
financial statements, the Company changed its method of accounting for
pre-opening and start-up costs and the amortization of pre-opening and start-up
costs. The Company changed to capitalizing such costs subsequent to obtaining
all regulatory approvals and authorizations for the underlying project and from
amortizing such costs over the life of the project to expensing them immediately
upon opening of the new facility, and states that the newly adopted accounting
method is preferable in the circumstances because it conforms to the industry
practice of major gaming companies. In accordance with your request, we have
reviewed and discussed with Company officials the circumstances and business
judgment and planning upon which the decision to make this change in the method
of accounting was based.

With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the preferability of one acceptable method
of accounting over another acceptable method. However, for purposes of Sodak
Gaming, Inc.'s compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.

Based on our review and discussion, with reliance on management's business
judgment and planning, we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.



Very truly yours,



\s\ KPMG Peat Marwick LLP