Exhibit 23.2

                       Consent of Independent Accountants

            We hereby consent to the use in this Amendment No. 1 to Registration
Statement No.  333-104541 of Empire Resorts,  Inc. on Form S-4 of (i) our report
dated  June  25,  2003,  relating  to  the  financial   statements  of  Catskill
Development,  L.L.C.  and (ii) our report dated July 18 , 2003,  relating to the
financial  statements of Monticello Raceway  Development  Company,  LLC, each of
which appear in such Registration Statement. We also consent to the reference to
us under the heading "Experts" in such Registration Statement.


/s/ Bachrach, Waschitz & Waschitz, LLP
Bachrach, Waschitz & Waschitz, LLP

Monticello, New York
November 5, 2003