Exhibit 99.3

                        Mohegan Tribal Gaming Authority
                             Offer to Exchange its
                8% Senior Subordinated Notes Due April 1, 2012
          Which Have Been Registered Under the Securities Act of 1933
                      For Any and All of its Outstanding
                8% Senior Subordinated Notes Due April 1, 2012
              Pursuant to the Prospectus Dated [         ], 2002

TO: BROKERS, DEALERS, COMMERCIAL BANKS,
    TRUST COMPANIES AND OTHER NOMINEES:

   The Mohegan Tribal Gaming Authority (the "Authority") is offering to
exchange (the "Exchange Offer"), upon and subject to the terms and conditions
set forth in the enclosed Prospectus, dated [         ], 2002 (the
"Prospectus"), and the enclosed Letter of Transmittal (the "Letter of
Transmittal"), its 8% Senior Subordinated Notes due April 1, 2012 which have
been registered under the Securities Act of 1933 (the "Exchange Notes") for any
and all of its outstanding 8% Senior Subordinated Notes due April 1, 2012 (the
"Outstanding Notes"). The Exchange Offer is being made in order to satisfy
certain obligations of the Authority contained in the Registration Rights
Agreement dated as of February 20, 2002, among the Authority, Banc of America
Securities LLC, Salomon Smith Barney Inc., Fleet Securities, Inc., SG Cowen
Securities Corporation, Wells Fargo Brokerage Services, LLC, Credit Lyonnais
Securities (USA), Commerzbank Capital Markets Corp. and McDonald Investments
Inc.

   In connection with the Exchange Offer, we are requesting that you contact
your clients for whom you hold Outstanding Notes registered in your name or in
the name of your nominee, or who hold Outstanding Notes registered in their own
names. The Authority will not pay any fees or commissions to any broker, dealer
or other person in connection with the solicitation of tenders pursuant to the
Exchange Offer. However, you will, upon request, be reimbursed for reasonable
out-of-pocket expenses incurred in connection with soliciting acceptances of
the Exchange Offer. The Authority will pay or cause to be paid all transfer
taxes applicable to the exchange of Outstanding Notes pursuant to the Exchange
Offer, except as set forth in the Prospectus and the Letter of Transmittal.

   For your information and for forwarding to your clients, we are enclosing
the following documents:

       1. Prospectus dated [             ], 2002;
       2. A Letter of Transmittal for your use and for the information of your
          clients;
       3. A form of Notice of Guaranteed Delivery; and
       4. A form of letter which may be sent by you to your clients for whose
          account you hold Outstanding Notes registered in your name or the
          name of your nominee, with space provided for obtaining such clients'
          instructions with regard to the Exchange Offer.

   YOUR PROMPT ACTION IS REQUESTED. THE EXCHANGE OFFER WILL EXPIRE AT 5:00
P.M., NEW YORK CITY TIME, ON [         ], 2002 (THE "EXPIRATION DATE"), UNLESS
EXTENDED BY THE AUTHORITY (IN WHICH CASE THE TERM "EXPIRATION DATE" SHALL MEAN
THE LATEST DATE AND TIME TO WHICH THE EXCHANGE OFFER IS EXTENDED). THE
OUTSTANDING NOTES TENDERED PURSUANT TO THE EXCHANGE OFFER MAY BE WITHDRAWN,
SUBJECT TO THE PROCEDURES DESCRIBED IN THE PROSPECTUS AND THE LETTER OF
TRANSMITTAL, AT ANY TIME PRIOR TO THE EXPIRATION DATE.



   To participate in the Exchange Offer, a duly executed and properly completed
Letter of Transmittal (or execution on the Depository Trust Company's ATOP
system), with any required signature guarantees and any other required
documents, should be sent to the Exchange Agent and certificates representing
the Outstanding Notes should be delivered to the Exchange Agent, all in
accordance with the instructions set forth in the Prospectus and the Letter of
Transmittal.

   If holders of Outstanding Notes wish to tender, but it is impracticable for
them to forward their certificates for Outstanding Notes prior to the
expiration of the Exchange Offer or to comply with the book-entry transfer
procedures on a timely basis, a tender may be effected by following the
guaranteed delivery procedures described in the Prospectus and the Letter of
Transmittal.

   Any inquiries you have with respect to the Exchange Offer, or requests for
additional copies of the enclosed materials, should be directed to the Exchange
Agent for the Outstanding Notes, at its address and telephone number set forth
on the front of the Letter of Transmittal.

                                          Very truly yours,

                                          Mohegan Tribal Gaming Authority

   NOTHING HEREIN OR IN THE ENCLOSED DOCUMENTS SHALL CONSTITUTE YOU OR ANY
OTHER PERSON AS AN AGENT OF THE AUTHORITY OR THE EXCHANGE AGENT, OR AUTHORIZE
YOU OR ANY OTHER PERSON TO USE ANY DOCUMENT OR MAKE ANY STATEMENTS ON BEHALF OF
EITHER OF THEM WITH RESPECT TO THE EXCHANGE OFFER, EXCEPT FOR STATEMENTS
EXPRESSLY MADE IN THE PROSPECTUS OR THE LETTER OF TRANSMITTAL.

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