Exhibit 23.3

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 10, 1999, except for Note 9 as
to which the date is September 1, 1999, relating to the financial statements of
Gulfstream Park Racing Association, Inc. and Subsidiary, which appears in the
Registration Statement on Form S-1 (File No. 333-94791) of Magna Entertainment
Corp.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP


March 14, 2000
Miami, Florida