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[ERNST & YOUNG LETTERHEAD]
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Phone: (404) 874-8300
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EXHIBIT 23
REPORT OF INDEPENDENT AUDITORS
The Board of Directors
Scientific Games Inc.
Savings and Investment Plan
We have audited the accompanying statements of net assets available for
benefits of Scientific Games Inc. Savings and Investment Plan as December 31,
1999 and 1998, and the related statements of changes in net assets available
for benefits for the year ended December 31, 1999. These financial statements
are the responsibility of the Plan's management. Our responsibility is to
express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with auditing standards generally
accepted in the United States. These standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide reasonable
basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in
all material respects, the net assets available for benefits of the Plan at
December 31, 1999 and 1998, and the changes in its net assets available for
benefits for the year ended December 31, 1999, in conformity with accounting
principles generally accepted in the United States.
Our audits were performed for the purpose of forming an opinion on the
financial statements taken as a whole. The accompanying supplemental schedule
of assets held for investment purposes at the end of the year as of December
31, 1999, and reportable transactions for the year then ended, are presented
for purpose of additional analysis and are not a required part of the financial
statements but are supplementary information required by the Department of
Labor's Rules and Regulations for Reporting and Disclosure under the Employee
Retirement Income Security Act of 1974. These supplemental schedules are the
responsibility of the Plan's management. The supplemental schedules have been
subjected to the auditing procedures applied in our audits of the financial
statements and, in our opinion, are fairly stated in all material respects in
relation to the financial statements taken as a whole.
/s/ Ernst & Young LLP
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May 19, 2000
Ernst & Young LLP is a member of Ernst & Young International, Ltd.
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Consent of Independent Auditors
We consent to the incorporation by reference in the registration statements
listed below of our report dated May 19, 2000, with respect to the financial
statements and schedules of the Scientific Games Inc. Savings and Investment
Plan included in this Annual Report (Form 11-K) for the year ended December 31,
1999.
-- Registration Statement No. 33-78322 on Form S-8 dated April 29, 1994 and
related Prospectus.
-- Registration Statement No. 33-78324 on Form S-8 dated April 29, 1994 and
related Prospectus.
-- Registration Statement No. 33-78326 on Form S-8 dated April 29, 1994 and
related Prospectus.
-- Registration Statement No. 33-78328 on Form S-8 dated April 29, 1994 and
related Prospectus.
-- Registration Statement No. 33-78330 on Form S-8 dated April 29, 1994 and
related Prospectus.
-- Registration Statement No. 33-90948 on Form S-8 dated April 05, 1995 and
related Prospectus.
-- Registration Statement No. 33-90950 on Form S-8 dated April 04, 1995 and
related Prospectus.
-- Registration Statement No. 333-3034 on Form S-8 dated April 01, 1996 and
related Prospectus.
-- Registration Statement No. 33-05847 on Form S-8 dated June 12, 1996 and
related Prospectus.
-- Registration Statement No. 333-30637 on Form S-8 dated July 02, 1997 and
related Prospectus.
-- Registration Statement No. 333-42833 on Form S-8 dated April 15, 1998 and
related Prospectus.
/s/ ERNST & YOUNG LLP
Atlanta, Georgia
June 26, 2000
