EX-23.2 4 c10767exv23w2.htm CONSENT

exv23w2

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors
Lakes Entertainment, Inc.
Las Vegas, Nevada

We consent to use in this Registration Statement on Form S-3 of our reports dated February 17, 2006, which appear on pages 73 and 116 of the annual report on Form 10-K of Lakes Entertainment, Inc. for the year ended January 1, 2006, and to the reference to our Firm under the caption “Experts” in the Prospectus.

/s/ Piercy Bowler Taylor & Kern

Piercy, Bowler, Taylor & Kern
Certified Public Accountants and Business Advisors
A Professional Corporation

December 29, 2006