content: UNITED STATES
                         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
  
  
  
  
  
       MAY 11, 2004                                            333-81778
  ------------------------------------------------       -----------------------
  Date of Report (Date of earliest event reported)      (Commission File Number)
  
  
                            WHEELING ISLAND GAMING, INC.
               (Exact name of registrant as specified in its charter)
  
  
  
  
  
        DELAWARE                                                16-1333214
  ------------------------------------------------       -----------------------
  (State or other jurisdiction of incorporation           (I.R.S. Employer
  or organization)                                        Identification Number)
  
  
  
                 1 SOUTH STONE STREET, WHEELING, WEST VIRGINIA 26003
     --------------------------------------------------------------------------
                 (Address of Principal Executive Offices) (Zip Code)
  
                                   (304) 232-5050
     --------------------------------------------------------------------------
                (Registrant's telephone number, including area code)
  
  
  
  <PAGE>
  
  ITEM 7.        FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
                 EXHIBITS.
  
                 (a) Not applicable.
  
                 (b) Not applicable.
  
                 (c) EXHIBITS:
  
                 99.1 Press Release, dated May 11, 2004.
  
  
  ITEM 9.      REGULATION FD DISCLOSURE  (INFORMATION  FURNISHED UNDER ITEM 12,
               "RESULTS OF OPERATIONS AND FINANCIAL CONDITION").
  
               The  information  contained in this  Current  Report on Form 8-K is
               intended to be furnished  under Item 12, "Results of Operations and
               Financial  Condition"  and is  provided  under Item 9  pursuant  to
               interim  guidance issued by the Securities and Exchange  Commission
               in Release Nos.  33-8216 and  34-47583.  As such,  the  information
               hereunder  shall not be deemed to be "filed"  for the  purposes  of
               Section 18 of the Securities  Exchange Act of 1934, as amended (the
               "Exchange Act"), or otherwise be subject to the liabilities of that
               section,  nor shall it be  incorporated  by reference into a filing
               under the Securities Act of 1933, as amended,  or the Exchange Act,
               except as shall be  expressly  set forth by specific  reference  in
               such a filing.
  
               A copy of the press release issued by Wheeling Island Gaming,  Inc.
               on May 11,  2004 with  respect  to its  financial  results  for the
               quarter ended March 28, 2004 is filed  herewith as Exhibit 99.1 and
               is incorporated herein by reference.
  
  
  <PAGE>
  
  
                                      SIGNATURE
  
          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.
  
                                       WHEELING ISLAND GAMING, INC.
  
  
                                       By: /s/ MICHAEL D. CORBIN
                                           ------------------------------------
                                           Name:  Michael D. Corbin
                                           Title: Vice President of Finance
  
  
  Date:  May 13, 2004
  
  
  
                                         3
  
  <PAGE>
  
                                    EXHIBIT INDEX
  
  DOC. NO.       DOCUMENT DESCRIPTION
  
  99.1           Press Release, dated May 11, 2004.
  
  
  
  
  
                                         4
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "e279006v1.txt", "secsgml_size_bytes": 4011}]
metadata_filer: {"company-data": {"conformed-name": "WHEELING ISLAND GAMING INC", "cik": "0001166041", "assigned-sic": "7990", "irs-number": "161333214", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-81778", "film-number": "04802707"}, "business-address": {"street1": "1 SOUTH STONE ST", "city": "WHEELING", "state": "WV", "zip": "26003", "phone": "7188585000"}}
text: UNITED STATES
                         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
  
       MAY 11, 2004                                            333-81778
  ------------------------------------------------       -----------------------
  Date of Report (Date of earliest event reported)      (Commission File Number)
  
                            WHEELING ISLAND GAMING, INC.
               (Exact name of registrant as specified in its charter)
  
        DELAWARE                                                16-1333214
  ------------------------------------------------       -----------------------
  (State or other jurisdiction of incorporation           (I.R.S. Employer
  or organization)                                        Identification Number)
  
                 1 SOUTH STONE STREET, WHEELING, WEST VIRGINIA 26003
     --------------------------------------------------------------------------
                 (Address of Principal Executive Offices) (Zip Code)
  
                                   (304) 232-5050
     --------------------------------------------------------------------------
                (Registrant's telephone number, including area code)
  ITEM 7.        FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
                 EXHIBITS.
  
                 (a) Not applicable.
  
                 (b) Not applicable.
  
                 (c) EXHIBITS:
  
                 99.1 Press Release, dated May 11, 2004.
  
  ITEM 9.      REGULATION FD DISCLOSURE  (INFORMATION  FURNISHED UNDER ITEM 12,
               "RESULTS OF OPERATIONS AND FINANCIAL CONDITION").
  
               The  information  contained in this  Current  Report on Form 8-K is
               intended to be furnished  under Item 12, "Results of Operations and
               Financial  Condition"  and is  provided  under Item 9  pursuant  to
               interim  guidance issued by the Securities and Exchange  Commission
               in Release Nos.  33-8216 and  34-47583.  As such,  the  information
               hereunder  shall not be deemed to be "filed"  for the  purposes  of
               Section 18 of the Securities  Exchange Act of 1934, as amended (the
               "Exchange Act"), or otherwise be subject to the liabilities of that
               section,  nor shall it be  incorporated  by reference into a filing
               under the Securities Act of 1933, as amended,  or the Exchange Act,
               except as shall be  expressly  set forth by specific  reference  in
               such a filing.
  
               A copy of the press release issued by Wheeling Island Gaming,  Inc.
               on May 11,  2004 with  respect  to its  financial  results  for the
               quarter ended March 28, 2004 is filed  herewith as Exhibit 99.1 and
               is incorporated herein by reference.
  SIGNATURE
  
          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.
  
                                       WHEELING ISLAND GAMING, INC.
  
                                       By: /s/ MICHAEL D. CORBIN
                                           ------------------------------------
                                           Name:  Michael D. Corbin
                                           Title: Vice President of Finance
  
  Date:  May 13, 2004
  
                                         3
  EXHIBIT INDEX
  
  DOC. NO.       DOCUMENT DESCRIPTION
  
  99.1           Press Release, dated May 11, 2004.
  
                                         4