EXHIBIT 23.3




              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated March 10, 1999, except for Note 9 as
to which the date is September 1, 1999, relating to the consolidated financial
statements of Gulfstream Park Racing Association, Inc. and Subsidiary, which
appears in the Registration Statement on Form S-1 (File No. 333-94791) of Magna
Entertainment Corp. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.



                                              /s/ PricewaterhouseCoopers LLP
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Miami, Florida
August 29, 2001