UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

SCHEDULE 13D


Under the Securities Exchange Act of 1934


Dover Downs Entertainment, Inc.

(Name of Issuer)


$.10 Par Value Common Stock

(Title of Class of Securities)


260086 10 3

 (CUSIP Number)


Henry B. Tippie, P.O. Box 26557, Austin, Texas 78755, (512) 346-1800

(Name, Address and Telephone Number of Person Authorized to Receive
Notices and Communications)


 April 7, 2000

(Date of Event which Requires Filing of this Statement)


If the filing person has previously filed a statement on Schedule 13G
to report the acquisition which is the subject of this Schedule 13D,
and is filing this schedule because of Sections 240.13d-1(e), 240.13d-1(f) or,
240.13d-1(g), check the following box /__/.




SCHEDULE 13D
DOVER DOWNS ENTERTAINMENT, INC.

CUSIP NO. 260086 10 3                                     Page 2 of 5

(1) NAME OF REPORTING PERSON

    (a) Estate of John W. Rollins, Sr.
    (b) Henry B. Tippie, Executor of the Estate of John W. Rollins,
        Sr.

S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

    (a) E.I.N. # 54-6461824
    (b) S.S. # ###-##-####
_____________________________________________________________________

(2) CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP   (a) /__/

                                                       (b) /__/
_____________________________________________________________________

(3) SEC USE ONLY
_____________________________________________________________________

(4) SOURCE OF FUNDS*

    00
_____________________________________________________________________

(5) CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS
    IS REQUIRED PURSUANT TO ITEMS 2(d) OR 2(e)            /__/
_____________________________________________________________________

(6) CITIZENSHIP OR PLACE OF ORGANIZATION

(a) State of Delaware
(b) United States
_____________________________________________________________________

(7) SOLE VOTING POWER
(a)     11,311,960
(b)      3,150,000
_____________________________________________________________________

NUMBER OF SHARES              (8)  SHARED VOTING POWER
BENEFICIALLY OWNED                 (a)           0
OWNED BY EACH                      (b)      45,000
REPORTING PERSON WITH
                              (9)  SOLE DISPOSITIVE POWER
                                   (a)  11,311,960
                                   (b)   3,150,000

                              (10) SHARED DISPOSITIVE POWER
                                   (a)           0
                                   (b)      45,000


SCHEDULE 13D
DOVER DOWNS ENTERTAINMENT, INC.

CUSIP NO.      260086 10 3                                Page 3 of 5

(11)    AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

               (a)  11,311,960
               (b)   3,195,000
_____________________________________________________________________

(12)    CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES
        CERTAIN SHARES*       /___/
_____________________________________________________________________

(13)    PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

               (a)  30.2%
               (b)   8.5%
_____________________________________________________________________

(14)    TYPE OF REPORTING PERSON*

               (a)  00
               (b)  IN
_____________________________________________________________________

Item 1. Security and Issuer.

The class of equity security to which this Schedule 13D relates is
the Common Stock (the "Common Stock"), par value $.10 per share, of
Dover Downs Entertainment, Inc., a Delaware corporation (the
"Company").  The Common Stock is publicly traded.  The ownership
reflected above includes both Common Stock and Class A Common Stock.
All shares are Class A Common Stock with the exception of 150,000
shares of Common Stock owned directly by Mr. Tippie and 45,000 shares
held in trust as to which Mr. Tippie is a Co-Trustee.  Class A Common
Stock is not publicly traded.  Class A Common Stock entitles the
holder to 10 votes per share and is convertible at any time into
shares of Common Stock on a one-for-one basis at the option of the
shareholder.  As a result, under Rule 13d, a holder of Class A Common
Stock is deemed to have beneficial ownership of the Common Stock
which such shareholder may acquire upon conversion of the Class A
Common Stock.  The percentages set forth herein assume the conversion
of all outstanding shares of Class A Common Stock into Common Stock.
The principal office of the Company is located at 1131 N. DuPont
Highway, Dover, Delaware  19901.

Item 2. Identity and Background.

This Schedule 13D is filed by the Estate of John W. Rollins, Sr. (the
"Estate") and Henry B. Tippie, both as executor of the Estate and
individually ("Mr. Tippie").  The Estate and Mr. Tippie are not a
"group" within the meaning of Section 13(d) and are filing on the
same Schedule for convenience only.



SCHEDULE 13D
DOVER DOWNS ENTERTAINMENT, INC.

CUSIP NO.      260086 10 3                                Page 4 of 5

The Estate came into existence upon the death of John W. Rollins, Sr.
on April 4, 2000.  The Estate's business address is 2200 Concord
Pike, Wilmington, Delaware 19803.  Letters Testamentary upon the
Estate were in due form of law granted unto Mr. Tippie on April 7,
2000.  Mr. Tippie's business address is 3420 Executive Center Drive,
N.W., Suite 163, Austin, TX 78731.

Mr. Tippie is Vice Chairman of the Board of the Company, Chairman of
the Executive Committee and Vice Chairman of the Board of Rollins
Truck Leasing Corp., Chairman of the Executive Committee and Director
of Matlack Systems, Inc., Chairman of the Board and Chief Executive
Officer of Tippie Services, Inc., and a Director of various other
public and private companies.

During the last five years, neither Mr. Tippie nor the Estate were
convicted in a criminal proceeding.

During the past five years, neither Mr. Tippie nor the Estate were a
party to a civil proceeding of a judicial or administrative body of
competent jurisdiction in which as a result of such proceeding,
either was or is subject to any judgment, decree or final order
enjoining future violations of, or prohibiting or mandating
activities subject to, federal or state securities laws or finding
any violation with respect to such laws.

Mr. Tippie is a citizen of the United States of America.

Item 3. Source and Amount of Funds or Other Consideration.

As to the Estate, this section is not applicable as the securities
were acquired by the Estate by operation of law upon the death of Mr.
Rollins.

As to Mr. Tippie, the securities have been held for many years.  This
Schedule 13D has been filed due to the establishment of the Estate
and due to Mr. Tippie's status as the executor, disclosure of Mr.
Tippie's beneficial ownership both as executor and as an individual
are included.  Mr. Tippie has been subject to the reporting
requirements of Section 16(a) due to his status as a director of the
Company.

Item 4. Purpose of Transaction.

Please refer to Item 3.  Neither the Estate nor Mr. Tippie have any
plans or proposals which relate to any of the matters requiring
disclosure under this Item 4.




SCHEDULE 13D
DOVER DOWNS ENTERTAINMENT, INC.

CUSIP NO.      260086 10 3                                Page 5 of 5

Item 5. Interest in Securities of the Issuer.

(a) Estate:         11,311,960
    Mr. Tippie:     Mr. Tippie beneficially owns 3,000,000 shares of
                    Class A Common Stock and 195,000 shares of Common
                    Stock or 8.5% of the shares of Common Stock and
                    Class A Common Stock outstanding based on the
                    Company's most recent filing with the Securities
                    Exchange Commission.  This includes 45,000 shares
                    of Common Stock held as Co-Trustee.

(b) Please refer to Items 7 through 9 on page 2 and Item 5(a) above.

(c) None.

(d) None.

(e) Not applicable.

Item 6. Contracts, Arrangements, Understandings or Relationships
        with Respect to Securities of the Issuer.

Not applicable.

Item 7. Material to be filed as Exhibits.

None.

                              SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief,
I certify that the information set forth in this statement is true,
complete and correct.


                                   Estate of John W. Rollins, Sr.


Date:  April 13, 2000              /s/  Henry B. Tippie
                                   By Henry B. Tippie, Executor



                                   /s/  Henry B. Tippie
                                   Henry B. Tippie, Individually


Attention: Intentional misstatements or omissions of fact constitute
Federal criminal violations (See 18 U.S.C. 1001)