EXHIBIT 23.2

                                 HOULIHAN LOKEY HOWARD & ZUKIN
                       -----------------------------------------------
                              A SPECIALTY INVESTMENT BANKING FIRM

   
April 15, 1997

To the Board of Directors of
WHG Resorts & Casinos Inc.

We consent to i) the  attachment of our solvency  opinion  letter as an Annex to
the Form 10 for WHG Resorts & Casinos Inc. and ii) use of our  firm's  name  and
description of our solvency opinion and analysis prepared in connection with WHG
Resorts & Casinos Inc.'s proposed spin off from WMS Industries Inc.
    

Very truly yours,

HOULIHAN, LOKEY, HOWARD & ZUKIN, INC.