-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 H2+AJ4ejymIzJ8ifaKTeymH92il/ZBLTpiO6JRVDWSSpENQZUZS+gTuYwK4PL5so
 Dxkb6WpGkvCpiA5A5m6vaA==

<SEC-DOCUMENT>0001104659-07-015382.txt : 20070301
<SEC-HEADER>0001104659-07-015382.hdr.sgml : 20070301
<ACCEPTANCE-DATETIME>20070301134109
ACCESSION NUMBER:		0001104659-07-015382
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		15
CONFORMED PERIOD OF REPORT:	20061231
FILED AS OF DATE:		20070301
DATE AS OF CHANGE:		20070301

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENN NATIONAL GAMING INC
		CENTRAL INDEX KEY:			0000921738
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				232234473
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24206
		FILM NUMBER:		07662007

	BUSINESS ADDRESS:	
		STREET 1:		825 BERKSHIRE BLVD STE 200
		STREET 2:		WYOMISSING PROFESSIONAL CENTER
		CITY:			WYOMISSING
		STATE:			PA
		ZIP:			19610
		BUSINESS PHONE:		6103732400

	MAIL ADDRESS:	
		STREET 1:		825 BERSHIRE BLVD
		STREET 2:		SUITE 200
		CITY:			WYOMISSING
		STATE:			PA
		ZIP:			19610
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>a07-5320_110k.htm
<DESCRIPTION>10-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.24
<SEQUENCE>2
<FILENAME>a07-5320_1ex10d24.htm
<DESCRIPTION>EX-10.24
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.26
<SEQUENCE>3
<FILENAME>a07-5320_1ex10d26.htm
<DESCRIPTION>EX-10.26
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.27
<SEQUENCE>4
<FILENAME>a07-5320_1ex10d27.htm
<DESCRIPTION>EX-10.27
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>5
<FILENAME>a07-5320_1ex21d1.htm
<DESCRIPTION>EX-21.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>6
<FILENAME>a07-5320_1ex23d1.htm
<DESCRIPTION>EX-23.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>7
<FILENAME>a07-5320_1ex23d2.htm
<DESCRIPTION>EX-23.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>8
<FILENAME>a07-5320_1ex31d1.htm
<DESCRIPTION>EX-31.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>9
<FILENAME>a07-5320_1ex31d2.htm
<DESCRIPTION>EX-31.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>10
<FILENAME>a07-5320_1ex32d1.htm
<DESCRIPTION>EX-32.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.2
<SEQUENCE>11
<FILENAME>a07-5320_1ex32d2.htm
<DESCRIPTION>EX-32.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>12
<FILENAME>a07-5320_1ex99d1.htm
<DESCRIPTION>EX-99.1
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>g53202he05i001.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>g53202he03i001.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>g53202he01i001.jpg
<DESCRIPTION>GRAPHIC
</DOCUMENT>
</SUBMISSION>