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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, 1998 and 1997, and the related consolidated statements of
operations and comprehensive loss, shareholders' equity and cash flows for each
of the two years in the period ended December 31, 1998. 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 audits.

We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audits 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 audits provide 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, 1998 and
1997, and the results of their operations and their cash flows for each of the
two years in the period ended December 31, 1998, in conformity with generally
accepted accounting principles.

Our audits were 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 audits of the basic consolidated
financial statements and, in our opinion, is fairly stated in all material
respects in relation to the basic consolidated financial statements taken as a
whole.


                                     /s/ ARTHUR ANDERSEN LLP


San Diego, California
February 18, 1999