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) April  29, 1994



                            MIRAGE RESORTS, INCORPORATED

               (Exact name of Registrant as specified in its charter)


 Nevada                     1-6697                      88-0058016

(State or other juris-    (Commission             (IRS Employer
diction of incorporation)  File Number)           Identification No.)


3400 Las Vegas Boulevard South, Las Vegas, Nevada            89109

 (Address of principal executive offices)                (Zip Code)


Registrant's telephone number, including  area code:  (702)  791-7111




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










<PAGE>




          Item 4.Changes in Registrant's Certifying Accountant.

                 On April 29,  1994, the  Registrant dismissed  its former
                 independent accountants, Coopers  & Lybrand  ("C&L"), and
                 replaced it  with  Arthur  Andersen  &  Co.  ("AA").  The
                 decision  to  change  independent  accountants  was  made
                 following a review of competitive  proposals submitted by
                 C&L, AA and other major public  accounting firms, and was
                 approved by the Audit Committee of the Registrant's Board
                 of Directors.

                 C&L's reports on the  Registrant's consolidated financial
                 statements for 1992 and  1993 did not contain  an adverse
                 opinion  or  a  disclaimer  of  opinion,   and  were  not
                 qualified or modified as  to uncertainty, audit  scope or
                 accounting principles.    During 1992  and  1993 and  the
                 period from January 1, 1994 through April 29, 1994, there
                 were no disagreements between  the Registrant and  C&L on
                 any  matter  of   accounting  principles   or  practices,
                 financial  statement  disclosure  or  auditing  scope  or
                 procedure, which  disagreements, if  not resolved  to the
                 satisfaction of  C&L, would  have caused  C&L  to make  a
                 reference to the  subject matter  of the  disagreement in
                 connection with its reports.

                 The Registrant  has  provided  C&L  with  a copy  of  the
                 disclosures contained in this Form 8-K  and has requested
                 that C&L furnish the  Registrant with a  letter addressed
                 to the Securities and Exchange Commission stating whether
                 C&L agrees with the statements made  by the Registrant in
                 this Form 8-K and, if not, stating  the respects in which
                 it does  not agree.   Upon  receipt of  such letter,  the
                 Registrant  will  file  such  letter  as  an  exhibit  by
                 amendment to this Form 8-K.









<PAGE>




                                     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, thereunto duly authorized.


                                    MIRAGE RESORTS, INCORPORATED
                                             (Registrant)


          Date:  May 5, 1994    By: DANIEL R. LEE
                                    Senior  Vice   President-Finance and
                                    Development, Chief Financial Officer
                                    and Treasurer
[{"type": "8-K", "sequence": "1", "description": "FORM 8-K", "secsgml_size_bytes": 3907}]
{"company-data": {"conformed-name": "MIRAGE RESORTS INC", "cik": "0000042246", "assigned-sic": "7990", "irs-number": "880058016", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-06697", "film-number": "94526403"}, "business-address": {"street1": "3260 SOUTH INDUSTRIAL ROAD", "city": "LAS VEGAS", "state": "NV", "zip": "89109", "phone": "7027917111"}, "mail-address": {"street1": "3400 LAS VEGAS BOULEVARD SOUTH", "city": "LAS VEGAS", "state": "NV", "zip": "89109"}, "former-company": {"former-conformed-name": "GOLDEN NUGGET INC", "date-changed": "19910813"}}
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) April  29, 1994

                            MIRAGE RESORTS, INCORPORATED

               (Exact name of Registrant as specified in its charter)

 Nevada                     1-6697                      88-0058016

(State or other juris-    (Commission             (IRS Employer
diction of incorporation)  File Number)           Identification No.)

3400 Las Vegas Boulevard South, Las Vegas, Nevada            89109

 (Address of principal executive offices)                (Zip Code)

Registrant's telephone number, including  area code:  (702)  791-7111

            (Former name or former address, if changed since last report)
Item 4.Changes in Registrant's Certifying Accountant.

                 On April 29,  1994, the  Registrant dismissed  its former
                 independent accountants, Coopers  & Lybrand  ("C&L"), and
                 replaced it  with  Arthur  Andersen  &  Co.  ("AA").  The
                 decision  to  change  independent  accountants  was  made
                 following a review of competitive  proposals submitted by
                 C&L, AA and other major public  accounting firms, and was
                 approved by the Audit Committee of the Registrant's Board
                 of Directors.

                 C&L's reports on the  Registrant's consolidated financial
                 statements for 1992 and  1993 did not contain  an adverse
                 opinion  or  a  disclaimer  of  opinion,   and  were  not
                 qualified or modified as  to uncertainty, audit  scope or
                 accounting principles.    During 1992  and  1993 and  the
                 period from January 1, 1994 through April 29, 1994, there
                 were no disagreements between  the Registrant and  C&L on
                 any  matter  of   accounting  principles   or  practices,
                 financial  statement  disclosure  or  auditing  scope  or
                 procedure, which  disagreements, if  not resolved  to the
                 satisfaction of  C&L, would  have caused  C&L  to make  a
                 reference to the  subject matter  of the  disagreement in
                 connection with its reports.

                 The Registrant  has  provided  C&L  with  a copy  of  the
                 disclosures contained in this Form 8-K  and has requested
                 that C&L furnish the  Registrant with a  letter addressed
                 to the Securities and Exchange Commission stating whether
                 C&L agrees with the statements made  by the Registrant in
                 this Form 8-K and, if not, stating  the respects in which
                 it does  not agree.   Upon  receipt of  such letter,  the
                 Registrant  will  file  such  letter  as  an  exhibit  by
                 amendment to this Form 8-K.
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, thereunto duly authorized.

                                    MIRAGE RESORTS, INCORPORATED
                                             (Registrant)

          Date:  May 5, 1994    By: DANIEL R. LEE
                                    Senior  Vice   President-Finance and
                                    Development, Chief Financial Officer
                                    and Treasurer