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                                                                    EXHIBIT 23.7


                         CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" and to
the use of our report dated February 19, 1999 except Note K for which the
date is October 21, 1999 with respect to the financial statements of
Remington Park, Inc. included in the Registration Statement (Form S-3) and
related prospectus of Magna Entertainment Corp. for the registration of Debt
Securities, Warrants to purchase Debt Securities, Warrants to purchase Class
A Subordinate Voting Stock and Class A Subordinate Voting Stock.


                                                  /s/ HILL, BARTH & KING LLC
                                                  ----------------------------
                                                  Certified Public Accountants

September 28, 2001
Boardman, Ohio