EXHIBIT 23.1

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Penn National Gaming, Inc.
Wyomissing, Pennsylvania

We hereby consent to the incorporation by reference in the Prospectus
constituting a part of the Registration Statements on Forms S-3 and S-8,
respectively, (SEC File No. 33-98642 and 33-98640) of our report dated March 12,
2001, relating to the consolidated financial statements of Penn National Gaming,
Inc. and subsidiaries for the year ended December 31, 2000 appearing in the
Company's Annual Report on Form 10-K.


                                                          BDO SEIDMAN, LLP

Philadelphia, Pennsylvania
March 27, 2001