Condensed Consolidated Statements of Income (USD $) In Thousands, except Per Share data	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Revenues
Gaming	$ 636,389	$ 582,307	$ 1,868,373	$ 1,668,870
Food, beverage and other	109,681	85,787	289,361	250,971
Management service fee	4,476	4,363	11,830	11,569
Revenues	750,546	672,457	2,169,564	1,931,410
Less promotional allowances	(39,641)	(34,201)	(103,757)	(102,520)
Net revenues	710,905	638,256	2,065,807	1,828,890
Operating expenses
Gaming	331,496	309,991	979,285	890,473
Food, beverage and other	87,952	66,857	231,801	196,705
General and administrative	108,897	102,164	314,695	303,633
Depreciation and amortization	52,195	53,842	159,583	157,675
Impairment losses		816		31,542
Insurance deductible charges, net of recoveries	30	(5,876)	(13,219)	(5,662)
Total operating expenses	580,570	527,794	1,672,145	1,574,366
Income from operations	130,335	110,462	393,662	254,524
Other income (expenses)
Interest expense	(23,514)	(32,412)	(78,649)	(99,615)
Interest income	68	398	217	1,739
Gain (loss) from unconsolidated affiliates	17,293	(3,925)	15,370	(5,762)
Loss on early extinguishment of debt	(17,838)		(17,838)	(519)
Other	2,737	8,259	393	8,245
Total other expenses	(21,254)	(27,680)	(80,507)	(95,912)
Income from operations before income taxes	109,081	82,782	313,155	158,612
Taxes on income	38,278	34,437	114,835	67,140
Net income including noncontrolling interests	70,803	48,345	198,320	91,472
Less: Net loss attributable to noncontrolling interests				(2,193)
Net income attributable to the shareholders of Penn National Gaming, Inc. and subsidiaries	$ 70,803	$ 48,345	$ 198,320	$ 93,665
Earnings per common share attributable to the shareholders of Penn National Gaming, Inc. and subsidiaries:
Basic earnings per common share (in dollars per share)	$ 0.73	$ 0.51	$ 2.05	$ 0.97
Diluted earnings per common share (in dollars per share)	$ 0.66	$ 0.46	$ 1.85	$ 0.88