exv23w1

EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors
Lakes Entertainment, Inc.
Minnetonka, Minnesota

We consent to the incorporation by reference in the registration statements of Lakes Entertainment, Inc. on Forms S-8 (File Nos. 333-77247, 333-77249, 333-77591, 333-116674, 333-143985) and on Form S-3 (File No. 333-139783) of our reports dated March 9, 2008, included in this Annual Report on Form 10-K, on the consolidated financial statements of Lakes Entertainment, Inc. and Subsidiaries as of and for the years ended December 30, 2007 and December 31, 2006, and for each of the three years ended December 30, 2007, December 31, 2006 and January 1, 2006, and on the effectiveness of internal control over financial reporting as of December 30, 2007.

/s/ PIERCY BOWLER TAYLOR & KERN

Piercy, Bowler Taylor & Kern,
Certified Public Accountants
Las Vegas, Nevada

March 9, 2008