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  11, 2002  relating to the
financial statements and financial statement schedule, which appears in the 2001
Annual  Report  to  Shareholders  of  Churchill  Downs  Incorporated,  which  is
incorporated by reference in the Churchill Downs  Incorporated  Annual Report on
Form 10-K for the year ended December 31, 2001.


PricewaterhouseCoopers LLP

/s/ PricewaterhouseCoopers LLP

Louisville, Kentucky
October 10, 2002