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)
                   December 22, 1997
                              
                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 No.)      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

                                  N/A
   (Former name or former address, if changed since last report)
<PAGE>

Item 5.   Other Events.

          On December 22, 1997, the Registrant and Boardwalk
          Casino, Inc., a Nevada corporation ("BCI"),
          jointly announced that they had entered into an
          agreement whereby the Registrant will acquire BCI
          through a merger of a subsidiary of the Registrant
          with BCI, with BCI becoming a wholly owned
          subsidiary of the Registrant.  BCI stockholders
          will receive $5 per share in cash pursuant to the
          merger.  Consummation of the merger is subject to
          a number of conditions, including approval by the
          stockholders of BCI, the receipt of requisite
          approvals from gaming regulatory authorities and
          expiration or early termination of the waiting
          period under the Hart-Scott-Rodino Antitrust
          Improvements Act of 1976.  The joint press release
          issued by the Registrant and BCI is filed as
          Exhibit 20 to this Form 8-K and is incorporated
          herein by reference and made a part hereof.
          
Item 7.     Financial Statements and Exhibits.

          (c)    Exhibits.
               
          2.1  Agreement and Plan of Merger, dated December 22,
               1997, among Registrant, Mirage Acquisition
               Sub, Inc. and BCI (without Schedules).
               Incorporated by reference to Exhibit 2 to the
               Schedule 13D, dated December 29, 1997, filed
               by Registrant with respect to BCI (the
               "Schedule 13D").
               
          2.2  Agreement, dated December 22, 1997, among Registrant,
               Diversified Opportunities Group Ltd., Jacobs
               Entertainment Nevada, Inc. and Jeffrey P.
               Jacobs.  Incorporated by reference to Exhibit
               5 to the Schedule 13D.
               
          2.3  Agreement, dated December 22, 1997, between Registrant
               and Avis P. Jansen, individually, as
               executrix of the Estate of Norbert W. Jansen
               and as trustee ("Trustee") for the Jansen
               Family Trust under an Agreement dated July
               14, 1993 (without Exhibits).  Incorporated by
               reference to Exhibit 3 to the Schedule 13D.
               
          2.4  Agreement of Purchase and Sale and Joint Escrow
               Instructions, dated as of December 22,  1997,
               between Restaurant Ventures of Nevada, Inc.
               and Avis Jansen, as Trustee (without
               Exhibits).  Incorporated by reference to
               Exhibit 4 to the Schedule 13D.
               
          20.  Press Release issued by Registrant and BCI, dated
               December 22, 1997.
                             
                             2
<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 hereunto duly
authorized.

                         MIRAGE RESORTS, INCORPORATED
                              (Registrant)


Date:  January 6, 1998        By:  /s/STEPHEN A. WYNN
                              Stephen A. Wynn
                              Chairman of the Board, Chief
                              Executive Officer and
                              President

               
                            3
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{"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": "98501424"}, "business-address": {"street1": "3400 LAS VEGAS BLVD S", "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)
                   December 22, 1997
                              
                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 No.)      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

                                  N/A
   (Former name or former address, if changed since last report)
Item 5.   Other Events.

          On December 22, 1997, the Registrant and Boardwalk
          Casino, Inc., a Nevada corporation ("BCI"),
          jointly announced that they had entered into an
          agreement whereby the Registrant will acquire BCI
          through a merger of a subsidiary of the Registrant
          with BCI, with BCI becoming a wholly owned
          subsidiary of the Registrant.  BCI stockholders
          will receive $5 per share in cash pursuant to the
          merger.  Consummation of the merger is subject to
          a number of conditions, including approval by the
          stockholders of BCI, the receipt of requisite
          approvals from gaming regulatory authorities and
          expiration or early termination of the waiting
          period under the Hart-Scott-Rodino Antitrust
          Improvements Act of 1976.  The joint press release
          issued by the Registrant and BCI is filed as
          Exhibit 20 to this Form 8-K and is incorporated
          herein by reference and made a part hereof.
          
Item 7.     Financial Statements and Exhibits.

          (c)    Exhibits.
               
          2.1  Agreement and Plan of Merger, dated December 22,
               1997, among Registrant, Mirage Acquisition
               Sub, Inc. and BCI (without Schedules).
               Incorporated by reference to Exhibit 2 to the
               Schedule 13D, dated December 29, 1997, filed
               by Registrant with respect to BCI (the
               "Schedule 13D").
               
          2.2  Agreement, dated December 22, 1997, among Registrant,
               Diversified Opportunities Group Ltd., Jacobs
               Entertainment Nevada, Inc. and Jeffrey P.
               Jacobs.  Incorporated by reference to Exhibit
               5 to the Schedule 13D.
               
          2.3  Agreement, dated December 22, 1997, between Registrant
               and Avis P. Jansen, individually, as
               executrix of the Estate of Norbert W. Jansen
               and as trustee ("Trustee") for the Jansen
               Family Trust under an Agreement dated July
               14, 1993 (without Exhibits).  Incorporated by
               reference to Exhibit 3 to the Schedule 13D.
               
          2.4  Agreement of Purchase and Sale and Joint Escrow
               Instructions, dated as of December 22,  1997,
               between Restaurant Ventures of Nevada, Inc.
               and Avis Jansen, as Trustee (without
               Exhibits).  Incorporated by reference to
               Exhibit 4 to the Schedule 13D.
               
          20.  Press Release issued by Registrant and BCI, dated
               December 22, 1997.
                             
                             2
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.

                         MIRAGE RESORTS, INCORPORATED
                              (Registrant)

Date:  January 6, 1998        By:  /s/STEPHEN A. WYNN
                              Stephen A. Wynn
                              Chairman of the Board, Chief
                              Executive Officer and
                              President

               
                            3