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Exhibit 23(b)
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 23, 2000 relating to the
financial statements and financial statement schedule of Churchill Downs
Incorporated, which appears in the Churchill Downs Incorporated Annual Report on
Form 10-K for the year ended December 31, 1999.
/s/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP
Louisville, Kentucky
July 11, 2000