EX-23.2

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



      As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement of our reports dated March 21, 2001,
included (or incorporated by reference) in Harrah's Entertainment, Inc.'s Form
10-K for the year ended December 31, 2000, and to all references to our Firm
included in this registration statement on Form S-8.



                                   /s/ ARTHUR ANDERSEN LLP




Las Vegas, Nevada
June 21, 2001