EXHIBIT 23.1

                            [OPPENHEIMER LETTERHEAD]

   
        We hereby  consent to the reference to Oppenheimer & Co., Inc. under the
caption Distribution and elsewhere in the Information Statement filed as Exhibit
99 to the Form 10 Registration Statement of WHG Resorts & Casinos Inc.
    

                                                   OPPENHEIMER & CO., INC.

   
Dated:  April 15, 1997