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                                                                     EXHIBIT 23B



                    REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS


To International Lottery & Totalizator Systems, Inc.:

We have audited the accompanying consolidated balance sheet of International
Lottery & Totalizator Systems, Inc. (a California corporation) and subsidiaries
as of December 31, 1997, and the related consolidated statements of operations,
shareholders' equity and cash flows for the year then ended.  These financial
statements and the schedule referred to below are the responsibility of the
Registrant's management.  Our responsibility is to express an opinion on these
financial statements and schedule based on our audit.

We conducted our audit in accordance with generally accepted auditing
standards.  Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of
material misstatement.  An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements.  An audit
also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation.  We believe that our audit provides a reasonable basis
for our opinion.

In our opinion, the consolidated financial statements referred to above present
fairly, in all material respects, the financial position of International
Lottery & Totalizator Systems, Inc. and subsidiaries as of December 31, 1997,
and the results of their operations and their cash flows for the year then ended
in conformity with generally accepted accounting principles.

Our audit was made for the purpose of forming an opinion on the basic
consolidated financial statements taken as a whole.  The accompanying Schedule
II - Valuation and Qualifying Accounts is presented for purposes of complying
with the Securities and Exchange Commission's rules and is not a required part
of the basic consolidated financial statements.  This information has been
subjected to the auditing procedures applied in our audit of the basic
consolidated financial statements and, in our opinion, if fairly stated in all
material respects in relation to the basic consolidated financial statements
taken as a whole.


                              ARTHUR ANDERSEN LLP


San Diego, California
February 18, 1998