EXHIBIT 23.2
 
                        CONSENT OF INDEPENDENT AUDITORS
 
     We  consent to the reference to our firm under the caption 'Experts' and to
the use of our reports with respect to the consolidated financial statements  of
WHG  Resorts & Casinos  Inc., formerly known as  Williams Hotel Corporation, and
the financial  statements  of  Posadas  de  San  Juan  Associates,  WKA  El  Con
Associates  and El Conquistador Partnership  L.P., in the Registration Statement
(Form S-1)  and  related  Prospectus of  WHG  Resorts  & Casinos  Inc.  for  the
registration of 1,729,425 shares of its common stock.
 
     Our  audits of WHG Resorts  & Casinos Inc., Posadas  de San Juan Associates
and El  Conquistador  Partnership L.P.  also  included the  financial  statement
schedules included in the Registration Statement (Form S-1). These schedules are
the responsibility of the respective Company's management. Our responsibility is
to express an opinion based on our audits. In our opinion, with respect to which
the  dates are February 21, 1997, August  2, 1996 and May 3, 1996, respectively,
the financial statement schedules referred to above, when considered in relation
to the related basic  financial statements taken as  a whole, present fairly  in
all material respects the information set forth therein.
 
Chicago, Illinois                                       ERNST & YOUNG LLP
June 17, 1997