CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to  the  incorporation  by  reference in  the  Registration
Statements on Form S-8 (File Nos.  33-85012,  333-62013,  33-61111,  333-41376,
and  333-43486)  of  Churchill Downs  Incorporated  and  its subsidiaries of our
report  dated  February 27, 2001  relating  to  the  financial  statements  and
financial statement schedule, which appears in this Form 10-K.


\s\ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Louisville, Kentucky
March 16, 2001

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