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                                                                  EXHIBIT 23.2

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference in this Registration Statement on Form S-3 filed pursuant to Rule
462(b) of our report dated February 8, 2000, relating to the financial
statements of Mardi Gras Casino Corp. and our report dated February 8, 2000,
relating to the financial statements of Mississippi - I Gaming, L.P., which
appear in the Penn National Gaming, Inc.'s Current Report on Form 8-K/A filed on
October 20, 2000, and to all reference to our firm included in the Registration
Statement on Form S-3 (SEC File No. 333-63780).

                                                        /s/ Arthur Andersen LLP

New Orleans, Louisiana
February 21, 2002