<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>3/A</documentType>
   <periodOfReport>2003-12-05</periodOfReport>
   <dateOfOriginalSubmission>2003-12-18</dateOfOriginalSubmission>
    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000897545</issuerCik>
        <issuerName>WINWIN GAMING INC</issuerName>
        <issuerTradingSymbol>WNWN</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001272803</rptOwnerCik>
            <rptOwnerName>CALL DWIGHT</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>15760 VENTURA BLVD</rptOwnerStreet1>
            <rptOwnerStreet2>NO. 532</rptOwnerStreet2>
            <rptOwnerCity>ENCINO</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>91436</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>1</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>0</isTenPercentOwner>
         <isOther>0</isOther>
      </reportingOwnerRelationship>
   </reportingOwner>
 <derivativeTable>
   <derivativeHolding>
      <securityTitle>
         <value>Redeemable Common Stock Purchase Warrant</value>
      </securityTitle>
      <conversionOrExercisePrice>
         <value>0.50</value>
      </conversionOrExercisePrice>
      <exerciseDate>
            <footnoteId id="F1"/>
      </exerciseDate>
      <expirationDate>
         <value>2007-12-31</value>
      </expirationDate>
      <underlyingSecurity>
         <underlyingSecurityTitle>
           <value>Common Stock</value>
         </underlyingSecurityTitle>
         <underlyingSecurityShares>
           <value>250000</value>
         </underlyingSecurityShares>
      </underlyingSecurity>
      <ownershipNature>
         <directOrIndirectOwnership>
           <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </derivativeHolding>
 </derivativeTable>
   <footnotes>
      <footnote id="F1"> The warrant vests in five equal annual installments commencing on 12/31/02 (the date of grant).</footnote>
   </footnotes>
   <ownerSignature>
      <signatureName>/s/ Dwight V. Call</signatureName>
      <signatureDate>2004-01-14</signatureDate>
   </ownerSignature>
</ownershipDocument>

