EXHIBIT 23.1




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




Board of Directors
Lakes Entertainment, Inc.
Minnetonka, Minnesota

We consent to the incorporation by reference in the registration statements of
Lakes Entertainment, Inc. on Forms S-8 (File Nos. 333-77247, 333-77249,
333-77591 and 333-116674) of our reports dated February 17, 2006, included in
this Annual Report on Form 10-K, on the consolidated financial statements of
Lakes Entertainment, Inc. and Subsidiaries as of and for the year ended, and on
management's assessment of and on the effectiveness of internal control over
financial reporting as of, January 1, 2006.


/s/ Piercy Bowler Taylor & Kern


Piercy, Bowler, Taylor & Kern, Certified Public Accountants
and Business Advisors a Professional Corporation
Las Vegas, Nevada


March 3, 2006