EX-23.2 7 g92795exv23w2.txt CONSENT OF DELOITTE & TOUCHE LLP EXHIBIT 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement of Great Wolf Resorts, Inc. on Form S-1 of our report on the combined financial statements of Great Lakes Predecessor dated November 24, 2004 (December 20, 2004 as to Note 12)(which report expresses an unqualified opinion and includes an explanatory paragraph relating to (1) the adoption of SFAS No. 150, "Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity," and (2) the adoption of SFAS No. 133, "Accounting for Derivative Instruments and Hedging Activities," and an explanatory paragraph relating to the restatement described in Note 11), and of our report on the balance sheet of Great Wolf Resorts, Inc. dated July 25, 2004 (December 20, 2004 as to Note 2), appearing in the Prospectus, which is part of such Registration Statement and to the reference to us under the headings "Summary Financial and Other Data," "Selected Financial and Other Data" and "Experts" in such Prospectus. /s/ Deloitte & Touche LLP Milwaukee, Wisconsin January 20, 2005