8-K

                                       
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                           
                                           
                                    FORM 8-K

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934




       Date of Report (Date of earliest event reported): March 12, 1999 

                             HARVEYS CASINO RESORTS
             (Exact name of registrant as specified in its charter)


           Nevada                     1-12802                  88-0066882
(State or other jurisdiction  (Commission file number)       (IRS Employer
of incorporation)                                        Identification Number)


                         Highway 50 & Stateline Avenue
                                 P. O. Box 128
                            Lake Tahoe, Nevada 89449
                    (Address of principal executive offices)


     Registrant's telephone number, including area code:   (775) 588-2411


                                  Inapplicable
         (Former name or former address, if changed since last report)




Item 4.  Changes in Registrant's Certifying Accountant

On March 12, 1999, Deloitte & Touche LLP, who had previously been engaged as 
the principal accountant to audit the financial statements of Harveys Casino 
Resorts ( the 'Registrant') was dismissed as the Registrant's certifying 
accountant. 

Deloitte and Touche LLP's reports on the financial statements of the 
Registrant for each of the past two fiscal years did not contain an adverse 
opinion or a disclaimer of opinion, nor were the opinions qualified or 
modified as to uncertainty, audit scope, or accounting principles. 

The decision to change accountants was recommended by the Board of Directors 
of the Registrant. 

During the Registrant's most recent two fiscal years and the subsequent 
interim period preceding the change in accountants there have been no 
disagreements with Deloitte & Touche LLP on any matter of accounting 
principles or practices, financial statement disclosure, or auditing scope or 
procedure, which disagreement, if not resolved to the satisfaction of 
Deloitte & Touche LLP would have caused them to make reference to the subject 
matter of the disagreement in connection with their report. 

During the Registrant's most recent two fiscal years and the subsequent 
interim period preceding the change in accountants there have been no 
'reportable events' as listed in paragraph (a) (1) (v) of Item 304 of 
Regulation S-K.

On March 12, 1999, Ernst & Young LLP was selected as the principal accountant 
to audit the Registrant's financial statements.  

                                    EXHIBITS

The following exhibit is filed as part of this report:

EXHIBIT NUMBER      EXHIBIT DESCRIPTION
    16.1            Deloitte & Touche LLP's letter regarding
                    change in certifying accountant





                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.

                                                         HARVEYS CASINO RESORTS
                                                                   (Registrant)


Dated: March 16, 1999                    /s/ John J. McLaughlin           
                                         -------------------------------------
                                         John J. McLaughlin
                                         Senior Vice President, 
                                         Chief Financial Officer and Treasurer

EX-16.1

                                                                   EXHIBIT 16.1


March 17, 1999

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of Form 8-K of Harveys 
Casino Resorts dated March 12, 1999.



Yours truly,



DELOITTE & TOUCHE LLP

Reno, Nevada