EXHIBIT 24.02

                                
                  INDEPENDENT AUDITORS' CONSENT
                                

The Partners
Showboat Marina Casino Partnership:

We  consent to the use of our report included herein and  to  the
reference  to  our  firm  under  the  heading  "Experts"  in  the
prospectus.


                              /s/ KPMG Peat Marwick LLP


Las Vegas, Nevada
July 8, 1996