EXHIBIT 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
GB Holdings, Inc:

             We consent to the use of our report dated February 27, 2003, with
respect to the consolidated balance sheets of GB Holdings, Inc. and Subsidiaries
as of December 31, 2003 and the related consolidated statements of operations,
shareholders' equity, and cash flows for each of the years in the two-year
period ended December 31, 2003 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
reclassification and disclosures added to revise the 2001 consolidated statement
of operations, as more fully described in Note 2 to the consolidated financial
statements. However, we were not engaged to audit, review, or apply any
procedures to the 2001 consolidated financial statements other than with respect
to such disclosures.

KPMG LLP

/S/ KPMG LLP
- ---------------------------------
Short Hills, New Jersey
May 27, 2004







            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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

We consent to the use of our report dated February 27, 2004, with respect to the
consolidated balance sheet of Atlantic Coast Entertainment Holdings, Inc. and
Subsidiary as of December 31, 2003, included herein.

KPMG LLP

/S/ KPMG LLP
- ---------------------------------
Short Hills, New Jersey
May 27, 2004