EX-23.2 3 c10767a1exv23w2.htm CONSENT OF PIERCY BOWLER TAYLOR & KERN

exv23w2

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors
Lakes Entertainment, Inc.
Minnetonka, Minnesota

We consent to the incorporation by reference in this Registration Statement on Form S-3 (No. 333-139783) of Lakes Entertainment, Inc. (the Company) of our reports dated February 17, 2006, which appear on pages 73 and 116 of the Company’s annual report on Form 10-K for the year ended January 1, 2006. We also consent to the reference to our Firm under the caption “Experts” in the Prospectus, which is a part of this Registration Statement.

/s/ Piercy Bowler Taylor & Kern

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

January 29, 2007