<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>85
<FILENAME>c92713exv23.txt
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
<PAGE>


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in Registration Statement File Nos.
333-77247, 333-77249, 333-77591 on Form S-8 of our report dated November 30,
2005 relating to the financial statements of Lakes Entertainment, Inc. (which
report expresses an unqualified opinion and includes an explanatory paragraph
relating to the restatement of 2003 and 2002 consolidated financial statements
described in Note 2),and our report dated November 30, 2005 relating to
management's report on the effectiveness of internal control over financial
reporting (which report expresses an adverse opinion on management's assessment
of the effectiveness of the Company's internal control and an adverse opinion on
the effectiveness of the Company's internal control over financial reporting
because of a material weakness), appearing in the Annual Report on Form 10-K of
Lakes Entertainment, Inc. for the year ended January 2, 2005.



Minneapolis, Minnesota
November 30, 2005



</TEXT>
</DOCUMENT>
