Exhibit 8

                      [Letterhead of Willkie Farr & Gallagher]
                                          

March 11, 1998

Trump Atlantic City Associates
Trump Atlantic City Funding II, Inc.
2500 Boardwalk
Atlantic City, New Jersey 08401

Ladies and Gentlemen:

You have requested our opinion as tax counsel to Trump Atlantic City Associates
concerning certain of the federal income and estate tax consequences in
connection with the registration statement on Form S-4, originally filed with
the Securities and Exchange Commission (the "SEC") on January 9, 1998 
(No. 333-43979) (which registration statement is hereinafter referred to as 
the "Registration Statement").  Capitalized terms used herein and not otherwise 
defined shall have the meanings set forth in the Registration Statement.

In rendering this opinion, we have reviewed the Registration Statement and such
other documents that we deemed relevant.  We have made inquiry as to the
underlying facts that we considered to be relevant to the conclusion set forth
in this letter.  Further, the opinion expressed in this letter is based upon
certain factual representations set forth in the Registration Statement and the
assumption that the transactions will occur as described therein.  We have no
reason to believe that these representations and facts are not true but have not
independently attempted to verify them.  To the extent that we have examined and
relied upon original documents or copies thereof in rendering the opinion
expressed below, we have assumed (i) the authenticity of all documents submitted
to us as originals, (ii) the conformity to authentic original documents of all
documents submitted to us as copies, and (iii) the genuineness of all
signatures.

Based on such facts, assumptions and representations and our review of such
documents and information as we believed appropriate, and subject to the
qualifications stated below, as of the date hereof, we are of the opinion that,
under current law, the material federal income and estate tax consequences
resulting from the Exchange Offer to a holder of Trump Atlantic City Associates 
or Trump Atlantic City Funding II, Inc. will generally be as is described in the
discussion of "Federal Income Tax Considerations" in the Registration Statement.



Trump Atlantic City Associates
Trump Atlantic City Funding II, Inc.
Page 2


This opinion is given as of the date hereof and is based on the Internal Revenue
Code of 1986, as amended, regulations, rulings and decisions in effect as of the
date hereof, all of which are subject to change (possibly with retroactive
effect) by legislation, administrative action or judicial decision.  Any such
change may adversely affect or render inaccurate the opinion expressed herein. 
Further, any variation or difference in the facts from those set forth in the
Registration Statement may affect the conclusion stated herein.

No opinion is expressed as to any matter not discussed herein.

This opinion is furnished to you solely for use in connection with the
Registration Statement.  We hereby consent to the filing of this opinion as an
Exhibit to the Registration Statement and to the use of our name in the
Registration Statement and in the proxy statement-prospectus included therein.

Very truly yours,


/s/ Willkie Farr & Gallagher 

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