Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS


     We  consent  to  the  incorporation  by  reference  to  Amendment  2 in the
Registration  Statement on Form S-3 of our audit report dated  February 14, 2003
relating to the 2002 consolidated  financial statements of Empire Resorts,  Inc.
(formerly Alpha Hospitality Corporation),  which appears in the Company's annual
report on Form 10-KSB for the year ended  December 31,  2002,  as filed with the
Securities and Exchange Commission on February 19, 2003, and to the reference to
our firm under the caption "Experts" in this registration statement.







                                                 /s/ Friedman Alpren & Green LLP


New York, New York
October 14, 2003