Exhibit 23.3



             CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of Penn National Gaming, Inc. of our report dated
February 2, 2001 relating to the financial statements of CRC Holdings,
Inc.-Gaming Division, which appears in Penn National Gaming, Inc.'s Current
Report on Form 8-K/A filed on June 8, 2001. We also consent to the reference
to us under the heading "Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

Miami, FL
June 22, 2001