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<SEC-DOCUMENT>0000950134-05-022587.txt : 20051205
<SEC-HEADER>0000950134-05-022587.hdr.sgml : 20051205
<ACCEPTANCE-DATETIME>20051205140251
ACCESSION NUMBER:		0000950134-05-022587
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20051129
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20051205
DATE AS OF CHANGE:		20051205

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LAKES ENTERTAINMENT INC
		CENTRAL INDEX KEY:			0001071255
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
		IRS NUMBER:				411913991
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24993
		FILM NUMBER:		051243610

	BUSINESS ADDRESS:	
		STREET 1:		130 CHESHIERE LANE
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55305
		BUSINESS PHONE:		6124499092

	MAIL ADDRESS:	
		STREET 1:		130 CHESHIRE LANE
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55305

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LAKES GAMING INC
		DATE OF NAME CHANGE:	19980929
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>c00510e8vk.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<HTML>
<HEAD>
<TITLE>e8vk</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM 8-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>CURRENT REPORT<BR>
Pursuant to Section&nbsp;13 or 15(d) of the<BR>
Securities Exchange Act of 1934</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Date of Report (Date of earliest event reported): November&nbsp;29, 2005</B></DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Lakes Entertainment, Inc.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt; margin-top: 6pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Minnesota
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">0-24993
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">41-1913991</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other<BR>
jurisdiction of incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Commission File Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(IRS Employer<BR>
Identification No.)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt; margin-top: 6pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">130 Cheshire Lane, Minnetonka, Minnesota
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">55305</TD>
</TR>
<TR style="font-size: 1px">
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(Address of principal executive offices)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Zip Code)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">Registrant&#146;s telephone number, including area code: (952)&nbsp;449-9092</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">Not Applicable</DIV>

<DIV align="center" style="font-size: 10pt">(Former name or former address, if changed since last report)</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy
the filing obligation of the registrant under any of the following provisions:
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
</DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>







<P align="center" style="font-size: 10pt">&nbsp;
</DIV>
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<P><HR noshade><P>

<DIV style="font-family: 'Times New Roman',Times,serif">








<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
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	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD></TD><TD colspan="8"><A HREF="#000">Item&nbsp;7.01 Regulation&nbsp;FD Disclosure.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;9.01. Financial Statements and Exhibits.</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">Signatures</A></TD></TR>
<TR><TD colspan="9"><A HREF="c00510exv99w1.htm">Press Release</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>




<!-- link2 "Item&nbsp;7.01 Regulation&nbsp;FD Disclosure." -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;7.01 Regulation&nbsp;FD Disclosure.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On November&nbsp;29, 2005, Lakes Entertainment, Inc. issued a press release, announcing that after a
very successful field trial at Bellagio, the Nevada Gaming Commission has approved the formal
rollout of the World Poker Tour All-In Hold &#145;Em&#153; table game for use in all casinos within the state
of Nevada.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">A copy of the press release is being furnished to the Securities and Exchange Commission and is
attached as Exhibit&nbsp;99.1 to this Form 8-K.
</DIV>
<!-- link2 "Item&nbsp;9.01. Financial Statements and Exhibits." -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;9.01. Financial Statements and Exhibits.</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Not Applicable</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Not Applicable</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Exhibits</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">99.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Lakes Entertainment, Inc. Press Release dated November&nbsp;29, 2005.</TD>
</TR>

</TABLE>
</DIV>

<!-- link1 "Signatures" -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly
caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">LAKES ENTERTAINMENT, INC.<BR>(Registrant)<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">Date: December 5, 2005&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/Timothy J. Cope
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD colspan="2" align="left">Timothy J. Cope&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD colspan="2" align="left">President and Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>c00510exv99w1.htm
<DESCRIPTION>PRESS RELEASE
<TEXT>
<HTML>
<HEAD>
<TITLE>exv99w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>

</TABLE>

<DIV align="right" style="font-size: 10pt; margin-top: 12pt">Exhibit&nbsp;99.1
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><DIV style="float:left"><IMG src="c00510c0051000.jpg" alt="(LAKES ENTERTAINMENT LOGO)"></DIV>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>NEWS RELEASE<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lakes Entertainment, Inc.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;130 Cheshire Lane<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Minnetonka, MN 55305<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;952-449-9092<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;952-449-9353 (fax)<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;www.lakesentertainment.com<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(LACO)</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>________________________________________________________________</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>FOR FURTHER INFORMATION CONTACT:</B><BR>
Timothy J. Cope 952-449-7030
<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
<B>FOR IMMEDIATE RELEASE:</B><BR>
Tuesday, November&nbsp;29, 2005
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U> <B>&#147;WORLD POKER TOUR ALL-IN HOLD &#145;EM&#153;&#148; TABLE GAME</B></U><BR>
<U><B>APPROVED BY GAMING COMMISSION IN NEVADA</B></U>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 6pt"><B><I>Casinos Launching Game in the First Wave Include Bellagio, Mirage and<BR>
TI-Treasure Island</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>MINNEAPOLIS, MN (November&nbsp;29, 2005) </B>- After a very successful field trial at Bellagio, the
Nevada Gaming Commission has approved the formal rollout of the World Poker Tour All-In Hold &#145;Em&#153; table game for use in all casinos within the state of Nevada. Bellagio plans to immediately
expand to two tables and the Mirage and TI-Treasure Island intend to debut the game in December.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The World Poker Tour All-In Hold &#145;Em&#153; game will also be unveiled at the Gold Strike in
Tunica, MS, in January, bringing the total number of casinos hosting the game to 10. Other
locations include Sycuan Resort and Casino (El Cajon, CA), Agua Caliente Casino (Rancho Mirage,
CA), Greektown (Detroit, MI), Ameristar Casinos (Kansas City and St. Charles, MO) and Lac Vieux
Desert Casino (Watersmeet, MI).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The World Poker Tour All-In Hold &#145;Em&#153; table game capitalizes on the power, success and
fan loyalty inspired by the WORLD POKER TOUR&#174;, the breakthrough television show that launched
the worldwide poker boom. The show is now seen in more than 120 countries and territories. WPT
Enterprises, Inc. (Nasdaq: WPTE), the entertainment and media company that films and produces the
WORLD POKER TOUR television series shown on Travel Channel, has licensed its name and brand to the
game pursuant to a licensing agreement with Lakes Entertainment, Inc. (LACO). Developed by David Sklansky, a world-renowned poker expert and author, the table game has been licensed to
Lakes Entertainment for distribution.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">(more)
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&#147;We believe that the World Poker Tour All-In Hold &#145;Em&#153; table game provides players
the most exciting table game experience possible, under the premier brand in poker. Wherever it has
been introduced, it has become one of the most popular games on the casino floor,&#148; said Lakes
Entertainment CEO Lyle Berman. &#147;The number one reason that it has proven to be so popular is
that it is so &#145;player friendly.&#146; It&#146;s extremely
simple&#151;easy to play and to deal.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Lakes Entertainment has continued to add additional elements and refinements to the game to enhance
player and dealer experience. It now includes an unprecedented training module for dealers and
supervisors.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The game debuted for its initial Nevada trial on April&nbsp;22, 2005 at Bellagio. Bill Bingham,
Vice President Table Games at Bellagio reported to Lakes Entertainment, &#147;The game has been
performing above expectations. The interest level has been very high, and the response from the
players and staff has been extremely favorable. As you know we positioned the game in close
proximity to our Poker Room, and I believe this has resulted in significant crossover play.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">That was followed by a report from Jason Pool, Vice President Table Games at Lac Vieux Desert in
Michigan, who advised: &#147;I just thought I would tell you about the AWESOME numbers. In the last
three months the game has been averaging a hold percentage that is 50% above our projections. Three
Card (Poker) doesn&#146;t have a chance. Right now World Poker Tour All-In Hold &#145;Em&#153; is the best game
we have in the pit...&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">World Poker Tour All-In Hold &#145;Em&#153; allows poker fans to experience the same kind
of excitement that they have been accustomed to seeing on their television sets when watching the
WORLD POKER TOUR. Players can strategize their betting and experience the thrill of making an
&#147;all-in&#148; raise or a big bluff. Like the No Limit Texas Hold &#145;Em poker played on the WORLD POKER
TOUR, the World Poker Tour All-In Hold &#145;Em&#153; table game &#147;takes a minute to learn for a lifetime of
action&#148; &#151; to paraphrase WPT commentator Mike Sexton. World Poker Tour All-In Hold &#145;Em&#153; is
distinctive, however, in that players only play against the dealer
rather than against the other players at the table.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">For more information on casino licensing of the World Poker Tour All-In Hold &#145;Em&#153; table game,
contact Jack Malisow at Lakes Entertainment (952)&nbsp;449 7024 or email:
jmalisow@lakesentertainment.com. View more on World Poker Tour All-In Hold &#145;Em&#153; at
www.lakesentertainment.com.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">(more)
</DIV>


<P align="center" style="font-size: 10pt">4
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 12pt">More About World Poker Tour All-In Hold &#145;Em&#153;
<DIV style="border-bottom: 1px solid #000000; font-size: 1px">&nbsp;</DIV>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">What makes &#147; World Poker Tour All-In Hold &#145;Em&#153;&#148; distinctive is that, unlike the traditional Texas
Hold &#145;Em played on the Tour, players don&#146;t bet against their fellow players&#151;they bet against the
dealer only! The table is specially designed to showcase a new derivation of Texas Hold &#145;Em, which
is easy to learn, easy to play, and provides plenty of action.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In &#147; World Poker Tour All-In Hold &#145;Em&#153;&#148; each player is required to bet the blind ante on every
hand. Then the player has other betting options, including bonus bets on the hole cards and the
final value of the hand. For example a Royal Flush pays 500-1, four-of-a-kind pays 40-1,
while a &#147;pocket pair&#148; of Aces pays 20-1.&#148;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Once players have seen the hole cards, they can fold, raise the blind ante by betting five times or
&#147;go All-In&#148;, by raising ten times the ante bet. Then the action turns to the dealer, who will fold
and pay off the blind antes, or call. If the dealer calls (based on specific rules), the play
continues with the flop, turn and the river. If the player&#146;s best five-card poker hand beats the
dealer&#146;s, the player wins his ante and raise bet.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">About WPT Enterprises, Inc.<BR>
WPT Enterprises, Inc. (Nasdaq: WPTE) is a company engaged in the creation of internationally
branded entertainment and consumer products driven by the development, production, and marketing of
televised programming based on gaming themes. WPTE is the creator of the WORLD POKER TOUR&#174;, a
television show based on a series of high-stakes poker tournaments that airs on the Travel Channel
in the United States and more than 120 countries and territories globally. WPT Enterprises
currently licenses its brand to companies in the business of poker equipment and instruction,
apparel, publishing, electronic and wireless entertainment, DVD/home entertainment, casino games,
and giftware. For show information, tools for improving poker play, and other WPT news, fans may
log on to www.worldpokertour.com. The company is also engaged in the sale of corporate
sponsorships. WPT Enterprises, Inc. is a majority owned subsidiary of Lakes Entertainment, Inc.
Photos and media information can be found online at: www.worldpokertour.com/media.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">About Lakes Entertainment
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Lakes Entertainment, Inc. currently has development and management agreements with five separate
Tribes for new casino operations in Michigan, California, and Oklahoma, a total of eight separate
casino sites. In addition, Lakes has announced plans to develop a company owned casino resort
project in Vicksburg, Mississippi. The Company also owns approximately 62% of WPT Enterprises,
Inc. (Nasdaq &#147;WPTE&#148;), a separate publicly held media and entertainment company principally engaged
in the development, production and marketing of gaming themed televised programming including the
World Poker Tour television series, the licensing and sale of branded products and the sale of
corporate sponsorships.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">(more)
</DIV>


<P align="center" style="font-size: 10pt">5
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<P>
<DIV style="width: 100%; border: 1px solid black; padding: 11px;">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Private Securities Litigation Reform Act of 1995 provides a &#147;safe harbor&#148; for forward-looking
statements. Certain information included in this press release (as well as information included in
oral statements or other written statements made or to be made by Lakes Entertainment, Inc.)
contains statements that are forward-looking, such as statements relating to plans for future
expansion and other business development activities as well as other capital spending, financing
sources and the effects of regulation (including gaming and tax regulation) and competition. Such
forward-looking information involves important risks and uncertainties that could significantly
affect anticipated results in the future and, accordingly, such results may differ from those
expressed in any forward-looking statements made by or on behalf of the Company. These risks and
uncertainties include, but are not limited to, the relisting of Lakes&#146; common stock on The Nasdaq
Stock Market, need for current financing to meet Lake&#146;s operational and development needs; possible
delays in completion of Lakes&#146; casino projects, including various regulatory approvals and numerous
other conditions which must be satisfied before completion of these projects; possible termination
or adverse modification of management contracts; Lakes operates in a highly competitive industry;
possible changes in regulations; reliance on continued positive relationships with Indian tribes
and repayment of amounts owed to Lakes by Indian tribes; possible need for future financing to meet
Lakes&#146; expansion goals; risks of entry into new businesses; reliance on Lakes&#146; management; the fact
that the WPT shares held by Lakes are currently not liquid assets, and there is no assurance that
Lakes will be able to realize value from these holdings equal to the current or future market value
of WPT common stock. There are also risks and uncertainties relating to WPT that may have a
material effect on the Company&#146;s consolidated results of operations or the market value of the WPT
shares held by the Company, including WPT&#146;s significant dependence on the Travel Channel as a
source of revenue; the potential that WPT&#146;s television programming will fail to maintain a
sufficient audience; the risk that competitors with greater financial resources or marketplace
presence might develop television programming that would directly compete with WPT&#146;s television
programming; the risk that WPT may not be able to protect its entertainment concepts, current and
future brands and other intellectual property rights; risks associated with future expansion into
new or complementary businesses; the termination or impairment of WPT&#146;s relationships with key
licensing and strategic partners; and WPT&#146;s dependence on its senior management team. For more
information, review the Company&#146;s filings with the Securities and Exchange Commission.
</DIV>
</DIV>



<P align="center" style="font-size: 10pt">6
</DIV>


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