CONSENT OF ARTHUR ANDERSEN LLP
                        ------------------------------



     As independent public accountants, we hereby consent to the 
incorporation by reference in this registration statement (Form S-8) of our 
report dated March 21, 1997 included in Colorado Gaming & Entertainment Co.'s 
Annual Report on Form 10-K for the year ended December 31, 1996 and to all 
references to our Firm included in this registration statement.

ARTHUR ANDERSEN LLP

/s/ ARTHUR ANDERSEN LLP


Denver, Colorado,
    June 5, 1997