EXHIBIT 23.4


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
GB Holdings, Inc. and subsidiaries:

We consent to the use of our report dated March 11, 2005, with respect to
the consolidated balance sheet of GB Holdings, Inc. and subsidiaries as of
December 31, 2004 and the related consolidated statements of operations, changes
in shareholder's equity, and cash flows for each of the years in the two-year
period ended December 31, 2004, incorporated by reference herein and to the
reference to our firm under the heading "Experts" in the prospectus. Our report
dated March 11, 2005 contains an explanatory paragraph that states that GB
Holdings has suffered recurring net losses, has a net working capital deficiency
and has significant debt obligations which are due within one year that raise
substantial doubt about its ability to continue as a going concern. The
consolidated financial statements and financial statement schedule do not
include any adjustments that might result from the outcome of that uncertainty.


                                 /s/ KPMG LLP

Short Hills, New Jersey
April 17, 2006