EXHIBIT 8.1




                                 June 18, 1996
 
 
 
 
                                                                   C 18514-00003
 


Coast Hotels and Casinos, Inc.
Coast Resorts, Inc.
Coast West, Inc.
4000 West Flamingo Road
Las Vegas, Nevada  89103

          Re:  Exchange of Series A 13% First Mortgage Notes due 2002
               ------------------------------------------------------

Ladies and Gentlemen:

          We have acted as special counsel for Coast Hotels and Casinos, Inc., a
Nevada corporation (the "Company"), Coast Resorts, Inc., a Nevada corporation
("Coast Resorts"), and Coast West, Inc., a Nevada corporation ("Coast West" and,
together with the Company and Coast Resorts, the "Registrants"), in connection
with the Company's proposed offer to exchange $175,000,000 aggregate principal
amount of Series B 13% First Mortgage Notes due 2002 of the Company for a like
amount of the Company's privately placed Series A 13% First Mortgage Notes due
2002.  The Notes are the subject of a Registration Statement on Form S-4 (the
"Registration Statement") (File No. 333-4356) filed by the Registrants with the
Securities and Exchange Commission.  Capitalized terms not otherwise defined
herein shall have the meanings set forth in the Registration Statement.

          On the basis of the statements and representations contained in the
foregoing materials, we hereby confirm our opinions as set forth in the
Prospectus forming a part of the Registration Statement under the caption
"Certain Federal Income Tax Consequences."  This opinion expresses our views
only as to federal income tax laws in effect as of the date hereof, including
the Internal Revenue Code of 1986, as amended, applicable Treasury Regulations
(including proposed Regulations), published rulings and administrative practice
of the Internal Revenue Service (the "IRS") and court decisions.  This opinion
represents our best legal judgment as to the matters addressed herein, but is
not binding on the IRS or the courts.  Accordingly, no assurance can be given
that the legal conclusions expressed 

 
Coast Hotels and Casinos, Inc.
Coast Resorts, Inc.
Coast West, Inc.
June 18, 1996
Page 2


herein, if contested, would be sustained by a court. Furthermore, the
authorities upon which we rely are subject to change either prospectively or
retroactively, and any variation or difference in the facts and representations
as set forth in the Registration Statement might affect the conclusions stated
herein.

          This opinion is rendered solely for your benefit and the benefit of
holders of Series B Notes in connection with the Exchange Offer.  We hereby
consent to the filing of this opinion as an exhibit to the Registration
Statement, and we further consent to the use of our name under the caption
"Certain Federal Income Tax Consequences" in the Prospectus forming a part of
said Registration Statement.  Except as stated above, without our prior consent,
this opinion may not be furnished or quoted to, or relied upon by, and other
person or entity for any purpose.

                              Very truly yours,



                              GIBSON, DUNN & CRUTCHER LLP