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October 28, 1997
    
 
                                                                    EXHIBIT 23.4
 
Penske Motorsports, Inc.
13400 Outer Drive, West
Detroit, Michigan 48239
 
     We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited interim
financial information of Penske Motorsport, Inc. and subsidiaries for the
periods ended March 31, 1997 and 1996 and June 30, 1997 and 1996, as indicated
in our reports dated May 2, 1997 and July 31, 1997, respectively; because we did
not perform an audit, we expressed no opinion on that information.
 
     We are aware that our reports referred to above, which were included in
your Quarterly Reports on Form 10-Q for the quarters ended March 31, 1997 and
June 30, 1997, are being incorporated by reference in this Registration
Statement.
 
     We also are aware that the aforementioned reports, pursuant to Rule 436(c)
under the Securities Act of 1933, are not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.
 
/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
Detroit, Michigan