EXHIBIT 5.1

                           GIBSON, DUNN & CRUTCHER LLP
                               333 S. Grand Avenue
                          Los Angeles, California 90071
                            Telephone (213) 229-7000
                            Telecopier(213) 229-7520

                                  May 6, 2003

Alliance Gaming Corporation
6601 S. Bermuda Road
Las Vegas, NV 89119

Re: Registration Statement on Form S-8

Ladies and Gentlemen:

We have acted as counsel to Alliance Gaming Corporation, a Nevada corporation
(the "Company"), in connection with the preparation of a Registration Statement
on Form S-8 to be filed with the Securities and Exchange Commission (the
"Registration Statement") with respect to the registration under the Securities
Act of 1933, as amended, of 2,000,000 shares (the "Shares") of Common Stock,
$0.10 par value, of the Company (the "Common Stock"). The 2,000,000 shares of
Common Stock subject to the Registration Statement are to be issued under the
Company's 2001 Long Term Incentive Plan (the "Plan").

We have examined the originals or certified copies of such corporate records,
certificates of officers of the Company and/or public officials and such other
documents and have made such other factual and legal investigations as we have
deemed relevant and necessary as the basis for the opinions set forth below. In
such examination, we have assumed the genuineness of all signatures, the
authenticity of all documents submitted to us as originals, the conformity to
original documents of all documents submitted to us as conformed or photostatic
copies and the authenticity of the originals of such copies.

Based on our examination mentioned above, subject to the assumptions stated
above and relying on the statements of fact contained in the documents that we
have examined, we are of the opinion that (i) the issuance by the Company of the
Shares has been duly authorized and (ii) when issued in accordance with the
terms of the Plan, the Shares will be duly and validly issued, fully paid and
non-assessable shares of Common Stock.

We are admitted to practice in the State of California, but are not admitted to
practice in the State of Nevada. However, for the limited purposes of our
opinion set forth above, we are generally familiar with the law of Business
Associations, Securities and Commodities of Nevada, contained in Title 7 of the
Nevada Revised Statutes ("NRS Title 7") as presently in effect and have made
such inquiries as we consider necessary to render this opinion with respect to a
Nevada corporation. Subject to the foregoing, this opinion letter is limited to
the laws of NRS Title 7 and federal law as such laws presently exist and to the
facts as they presently exist. We express no opinion with respect to the effect
or applicability of the laws of any other jurisdiction. We assume no obligation
to revise or supplement this opinion letter should the laws of such
jurisdictions be changed after the date hereof by legislative action, judicial
decision or otherwise.

We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement. In giving this consent, we do not admit that we are
within the category of persons whose consent is required under Section 7 of the
Securities Act or the General Rules and Regulations of the Securities and
Exchange Commission.

Very truly yours,

                           GIBSON, DUNN & CRUTCHER LLP