<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2010-02-08</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>16:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0000834162</cik>
            <entityName>MTR GAMING GROUP INC</entityName>
            <fileNumber>333-163018</fileNumber>
        </filer>
        <filer>
            <cik>0000087836</cik>
            <entityName>SCIOTO DOWNS INC</entityName>
            <fileNumber>333-163018-03</fileNumber>
        </filer>
        <filer>
            <cik>0001234624</cik>
            <entityName>PRESQUE ISLE DOWNS INC</entityName>
            <fileNumber>333-163018-02</fileNumber>
        </filer>
        <filer>
            <cik>0001234657</cik>
            <entityName>MOUNTAINEER PARK INC</entityName>
            <fileNumber>333-163018-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
