EXHIBIT 23(b)

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



     As independent public accountants, we hereby consent to the incorporation
by reference in this Registration Statement on Form S-8 of our reports dated
January 31, 1996 included in MGM Grand, Inc.'s Annual Report on Form 10-K for
the year ended December 31, 1995 and to all references to our Firm included in
this Registration Statement.



 
                                  ARTHUR ANDERSEN LLP



Las Vegas, Nevada
March 5, 1997