EXHIBIT 23.1





May 16, 1997



To American Wagering, Inc.:


As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement on Form S-8 of our report dated April
4, 1997 included in American Wagering, Inc.'s Annual Report on Form 10-KSB for
the year ended January 31, 1997 and to all references to our Firm included in
this registration statement.


Very truly yours,



ARTHUR ANDERSEN LLP