EXHIBIT 23.1


                          INDEPENDENT AUDITORS' CONSENT

The Board of Directors
GB Holdings, Inc:

          We consent to the use of our report dated February 20, 2003, with
respect to the consolidated balance sheet of GB Holdings, Inc. and Subsidiaries
as of December 31, 2002 and the related consolidated statements of operations,
shareholders' equity, and cash flows for the year then ended and the related
financial statement schedule, included herein and to the reference to our firm
under the heading "Experts" in the prospectus.

          Our report on such consolidated financial statements refers to the
Company's adoption of Emerging Issues Task Force 01-09, "Accounting for
consideration given by a Vendor to a Customer (Including a Reseller of the
Vendor's Products)" as of January 1, 2002 and to our audit of the disclosures
added to revise the 2001 and 2000 consolidated financial statements, as more
fully described in Note 3 to the consolidated financial statements. However, we
were not engaged to audit, review, or apply any procedures to the 2001 and 2000
consolidated financial statements other than with respect to such disclosures.

KPMG LLP


/S/ KPMG LLP
- -----------------------------
Short Hills, New Jersey
February 10, 2004



                          INDEPENDENT AUDITORS' CONSENT

The Board of Directors
Atlantic Coast Entertainment Holdings, Inc.:

We consent to the use of our report dated November 13, 2003, with respect to the
consolidated balance sheet of Atlantic Coast Entertainment Holdings, Inc. and
Subsidiary as of November 13, 2003, included herein.

KPMG LLP


/S/ KPMG LLP
- -----------------------------
Short Hills, New Jersey
February 10, 2004