8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of report (Date of earliest event reported): October 4, 2007

MOHEGAN TRIBAL GAMING AUTHORITY

(Exact name of registrant as specified in its charter)

Connecticut	033-80655	06-1436334
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

One Mohegan Sun Boulevard, Uncasville, CT	06382
(Address of principal executive offices)	(Zip code)

Registrant’s telephone number, including area code: (860) 862-8000

Not Applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Section 2 – Financial Information

Item 2.02 Results of Operations and Financial Condition.

On October 4, 2007, the Mohegan Tribal Gaming Authority (the “Authority”) posted on its website its Slot Machine Statistical Report for Mohegan Sun at Pocono Downs containing statistics relating to slot handle, gross slot win, gross slot hold percentage, Pennsylvania gaming taxes and weighted average number of slot machines. The Slot Machine Statistical Report includes these statistics on a monthly basis for the period from inception of slot operations (November 10, 2006) to September 30, 2007 for Mohegan Sun at Pocono Downs. A copy of the Slot Machine Statistical Report is furnished as an exhibit to this report on Form 8-K. This information may also be found on the Authority’s website at www.mtga.com, under “Investor Relations/Mohegan Sun at Pocono Downs Slot Report”. The Slot Machine Statistical Report is updated on a monthly basis on the Authority’s website.

Section 9 – Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

The following exhibit is furnished as part of this report:

99.1 Mohegan Sun at Pocono Downs Slot Machine Statistical Report for the period from inception of slot operations (November 10, 2006) to September 30, 2007.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	MOHEGAN TRIBAL GAMING AUTHORITY
Date: October 4, 2007	By:	/s/ Bruce S. Bozsum
		Bruce S. Bozsum
		Chairman, Management Board

EX-99.1

Exhibit 99.1

Mohegan Sun at Pocono Downs

Slot Machine Statistical Report

	Slot Handle (2)		Gross Slot Win (3)		Gross Slot Hold Percentage (4)		Pennsylvania Gaming Taxes (5)		Weighted Average Number of Slot Machines (6)
November-06 (1)	$	86,730,882	$	8,711,060	10.04	%	$	4,857,943	1099
December-06		131,176,627		13,105,033	9.99	%		7,052,325	1099
January-07		137,266,226		13,672,450	9.96	%		7,575,723	1101
February-07		126,613,690		11,917,315	9.41	%		6,572,109	1109
March-07		154,322,623		14,903,453	9.66	%		8,116,716	1112
April-07		156,624,126		14,844,240	9.48	%		8,271,099	1118
May-07		157,232,347		14,931,445	9.50	%		8,202,789	1121
June-07		172,610,279		15,060,546	8.73	%		8,232,672	1189
July-07		196,538,911		17,257,131	8.78	%		9,555,746	1203
August-07		189,275,670		16,758,047	8.85	%		9,167,104	1203
September-07		182,025,784		16,024,632	8.80	%		8,846,412	1203
Fiscal Year 2007	$	1,690,417,165	$	157,185,352	9.30	%	$	86,450,638

(1) Period from inception of slot operations (November 10, 2006) to November 30, 2006.

(2) “Slot Handle” is defined as the total amount of credits placed into slot machines by patrons to play slot machines, which approximates amounts reported on the Pennsylvania Gaming Control Board website as “Wagers.” “Wagers” are derived from a centralized computer system with a different daily cut-off than Mohegan Sun at Pocono Downs records, and do not include subsequent audit adjustments made by Mohegan Sun at Pocono Downs.

(3) “Gross Slot Win,” sometimes referred to as gross slot revenues, is defined as all amounts played in slot machines reduced by the winnings paid out, which approximates amounts reported on the Pennsylvania Gaming Control Board website as “Gross Terminal Revenue,” or “Wagers” less “Payouts” and miscellaneous revenue adjustments. “Payouts” are derived from a centralized computer system with a different daily cut-off than Mohegan Sun at Pocono Downs records, and do not include subsequent audit adjustments made by Mohegan Sun at Pocono Downs.

(4) “Gross Slot Hold Percentage” is defined as the percentage of Slot Handle that is held by the slot machines played by patrons. Gross Slot Hold Percentage is derived by dividing Gross Slot Win by Slot Handle.

(5) “Pennsylvania Gaming Taxes” is defined as the portion of gross slot revenues that must be paid to the Commonwealth of Pennsylvania on a daily basis. This portion is 55% of amounts reported on the Pennsylvania Gaming Control Board website as “Gross Terminal Revenue.”

(6) “Weighted Average Number of Slot Machines” is defined as the weighted average number of slot machines on the casino gaming floor during the monthly period.