9

                                                                   Exhibit 23(b)

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-8 of our report  dated  February  23, 2000  relating to the
financial  statements  and  financial  statement  schedule  of  Churchill  Downs
Incorporated, which appears in the Churchill Downs Incorporated Annual Report on
Form 10-K for the year ended December 31, 1999.




/s/ PricewaterhouseCoopers LLP

Louisville, Kentucky
August 7, 2000