Registration No. 333-____________

      As filed with the Securities and Exchange Commission on June 18, 1999

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                 --------------

                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933
                                 --------------

                        SPINTEK GAMING TECHNOLOGIES, INC.
               (Exact name of issuer as specified in its charter)

          Nevada                                                  33-0134823
          ------                                                  ----------
(State of Incorporation)                                      (I.R.S. Employer
                                                             Identification No.)

                                 1857 Helm Drive
                             Las Vegas, Nevada 89119
                                 (702) 263-3660
                                 --------------
          (Address and telephone number of principal executive offices)

                           THE 1996 STOCK OPTION PLAN
                           --------------------------
                            (Full Title of the Plan)

                              Gary L. Coulter, Esq.
                      Chairman and Chief Executive Officer
                        Spintek Gaming Technologies, Inc.
                                 1857 Helm Drive
                             Las Vegas, Nevada 89119
                                 (702) 263-3660
    ------------------------------------------------------------------------
(Name, address,  including zip codes, and telephone number, including area code,
of agent for service)
                                  -------------

                                    Copy to:
                              Edward H. Brown Esq.
                         Schreeder, Wheeler & Flint, LLP
                            1600 The Candler Building
                           127 Peachtree Street, N.E.
                             Atlanta, Georgia 30303
                                 (404) 681-3450

                         CALCULATION OF REGISTRATION FEE
                         -------------------------------
<TABLE>
<CAPTION>
                                    Proposed Maximum          Proposed Maximum          Amount of
Title of Securities                 Amount to be              Offering Price Per        Aggregate Offering        Registration
to be Registered                    Registered                Share(1)                  Price(1)                  Fee(1)
<S>                                 <C>                       <C>                      <C>                        <C>
Common Stock,                       60,000,000                $.08                     $4,775,598.60              $1,327.62
par value $.002 per share
-----------------------
<FN>
(1)  Estimated  solely  for  the  purpose  of  calculating  the  amount  of  the
registration  fee  pursuant to Rule 457(c) and (h)(1)of  the  Securities  Act of
1933,  as amended  (the  "Securities  Act').  The price per share and  aggregate
offering  price are  calculated on the basis of the average of the bid and asked
prices of the Registrant's  Common Stock reported in the consolidated  reporting
system on  June11,  1999,  a date  within 5  business  days prior to the date of
filing of the registration statement.
</FN>
</TABLE>
<PAGE>
                                     PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 1.           INCORPORATION OF DOCUMENTS BY REFERENCE.

                  There are hereby incorporated by reference in the registration
statement as of their respective dates, the following  documents and information
heretofore filed with the Securities and Exchange Commission (the "Commission").


                  (a)      The  Company's  Annual  Report on Form 10-KSB for the
                           year  ended June 30,  1998 filed with the  Securities
                           and Exchange Commission on September 28, 1998;
                  (b)      The  Company's  Quarterly  Reports on Form 10-QSB for
                           the  quarter  ended  March 31,  1999  filed  with the
                           Securities  and Exchange  Commission on May 17, 1999;
                           for the quarter  ended  December  31, 1998 filed with
                           the  Securities  and Exchange  Commission on February
                           16, 1999;  and for the quarter  ended  September  30,
                           1998  filed   with  the   Securities   and   Exchange
                           Commission on November 13, 1998;
                  (c)      The Company's  Current Report for Issuers on Form 8-K
                           filed with the Securities and Exchange  Commission on
                           May 10, 1999;
                  (d)      The Company's  Definitive Proxy Statement on Schedule
                           14A for the 1997 Annual Meeting of Shareholders dated
                           December 4, 1997; and
                  (e)      The   description  of  the  Company's   Common  Stock
                           contained in the Company's  Registration Statement on
                           the  Company's  Amendment  No. 1 to Form 10-SB  filed
                           with the Commission on November 9, 1995.

                  All  documents,  filed  by the  Company  with  the  Commission
pursuant to Sections 13(a),  13(c), 14 and 15(d) of the Securities  Exchange Act
of 1934, as amended (the  "Exchange  Act"),  after the date of the  registration
statement and prior to the filing of a  post-effective  amendment that indicates
that all securities  offered have been sold or that  deregisters  all securities
then remaining  unsold shall be deemed to be  incorporated  by reference in this
registration  statement  and made a part hereof from their  respective  dates of
filing (such documents,  and the documents  enumerated above,  being hereinafter
referred to as "Incorporated Documents");  PROVIDED, HOWEVER, that the documents
enumerated  above or  subsequently  filed by the  Company  pursuant  to Sections
13(a),  13(c),  14 and 15(d) of the  Exchange  Act in each year during which the
offering  made by this  registration  statement is in effect prior to the filing
with the Commission of the Company's  Annual Report on Form 10-KSB covering such
year shall not be Incorporated Documents or be incorporated by reference in this
registration  statement  or be a part  hereof  from and after the filing of such
Annual Report on Form 10-KSB.

                  Any statement  contained in an Incorporated  Document shall be
deemed to be modified or superseded for purposes of this registration  statement
to the extent that a  statement  contained  herein or in any other  subsequently
filed  Incorporated  Document  modifies or supersedes such  statement.  Any such
statement so modified or superseded  shall not be deemed,  except as so modified
or superseded, to constitute a part of this registration statement.

ITEM 2.           DESCRIPTION OF SECURITIES.

                  Not applicable.

ITEM 3.           INTERESTS OF NAMED EXPERTS AND COUNSEL.

                  Not applicable.

ITEM 4.           INDEMNIFICATION OF DIRECTORS AND OFFICERS.

                  Section 6.2 of the Articles of Incorporation  and Section 8.06
of the Bylaws of the Company  provide for the  indemnification  of the Company's
directors and officers  against  certain  liabilities  and expenses  relating to
lawsuits and other proceedings in which they may become involved. Section 78.751
of  the  Nevada  Revised  Statutes  also  provides  for   indemnification  of  a
corporation's  directors  and officers  under certain  circumstances,  including
provisions covering  indemnification of corporate directors and officers against
certain  liabilities  and  expenses  incurred  as a result of  proceedings.  The
Company  understands  that the staff of the  Commission  is of the opinion  that
statutory  charter and  contractual  provisions as are  described  above have no
effect on claims arising under the federal securities law.

<PAGE>
ITEM 5.             EXEMPTION FROM REGISTRATION CLAIMED.

                    Not applicable.

ITEM 6.             EXHIBITS.

Exhibit No.         Description

5                   Opinion  of  Schreeder,  Wheeler  &  Flint,  LLP  as to  the
                    legality of the Company's original issuance of Common Stock.
23.1                Consent of Joseph Decosimo and Company, L.L.C.
23.2                Consent of Schreeder,  Wheeler & Flint,  LLP.  (Reference is
                    made to Exhibit 5.1.)
24                  Power of Attorney  (contained on the signature  page to this
                    Registration Statement).
99                  The 1996 Stock  Option Plan.  (Incorporated  by reference to
                    Schedule  14A  filed on behalf  of the  Registrant  with the
                    Commission on December 16, 1997).

ITEM 7.             UNDERTAKINGS.

                   (a)     The undersigned registrant hereby undertakes:

                           (1)  to  file during  any  period  in  which   offers
or sales  are  being  made,  a  post-effective  amendment  to this  registration
statement  to  include  any  prospectus  required  by  Section  10(a)(3)  of the
Securities Act, any additional or changed  material  information with respect to
the plan of distribution not previously disclosed in the registration statement,
or any material or fundamental  change to such  information in the  registration
statement.

                           (2)  That,  for  the  purpose  of   determining   any
liability under the Securities Act, each such post-effective  amendment shall be
deemed to be a new  registration  statement  relating to the securities  offered
therein,  and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.

                           (3)  To  remove  from  registration  by  means  of  a
post-effective  amendment any of the securities  being  registered  which remain
unsold at the termination of the offering.

                  (b) Insofar as indemnification  for liabilities  arising under
the  Securities  Act may be permitted  to  directors,  officers and  controlling
persons of the registrant  pursuant to the foregoing  provisions,  or otherwise,
the  registrant  has been  advised  that in the opinion of the  Commission  such
indemnification  is against public policy as expressed in the Securities Act and
is,  therefore,  unenforceable.  In the event  that a claim for  indemnification
against such  liabilities  (other than the payment by the registrant of expenses
incurred or paid by a director,  officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director,  officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter
has been  settled by  controlling  precedent,  submit to a court of  appropriate
jurisdiction the question whether such  indemnification  by it is against public
policy as  expressed  in the  Securities  Act and will be  governed by the final
adjudication of such issues.
<PAGE>
                                   Signatures
                                   ----------

   Pursuant to the  requirements  of the  Securities Act of 1933, the Registrant
certifies  that it has  reasonable  grounds to believe  that it meets all of the
requirements  for  filing  on Form S-8 and has  duly  caused  this  Registration
Statement  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
authorized, in the City of Las Vegas, State of Nevada, on June 18, 1999.

                                     Spintek Gaming Technologies, Inc.

                                     By: /s/ Gary L. Coulter
                                         ---------------------------------
                                         Gary L. Coulter, Esq.
                                         Chairman and Chief Executive Officer
                                         (Principal Executive Officer)



<PAGE>
                                Power of Attorney
                                -----------------

   KNOW ALL PERSONS BY THESE PRESENTS,  that each person whose signature appears
below   constitutes  and  appoints  Gary  L.  Coulter,   Esquire,   his  or  her
attorney-in-fact,  with full power of substitution and  resubstitution,  for him
and in his name, place and stead, in any and all capacities, to sign any and all
amendments (including post-effective amendments) to this Registration Statement,
and to file  the  same,  with all  exhibits  thereto,  and  other  documents  in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing  requisite  and necessary to be done
in  connection  therewith,  as fully to all intents and  purposes as he might or
could  do  in  person,   hereby   ratifying   and   confirming   all  that  said
attorneys-in-fact  and agents,  or any of them, or their or his  substitutes  or
substitute, may lawfully do or cause to be done by virtue hereof.

 Pursuant to the  requirements of the Securities Act of 1933, this  Registration
Statement has been signed by the following  persons in the capacities and on the
date indicated.

Signatures                     Title                                Date
----------                     -----                                ----

/s/ Gary L. Coulter            Chairman of the Board and         June 18, 1999
-------------------            Chief Executive Officer
Gary L. Coulter, Esq.          (Principal Executive Officer)

/s/ George P. Miller           Chief Financial Officer           June 18, 1999
--------------------           (Principal Financial Officer and
George P. Miller               Principal Accounting Officer)

/s/ Malcolm C. Davenport V     Director                          June 18, 1999
--------------------------
Malcolm C. Davenport V

/s/ Thomas C. Burns            Director                          June 18, 1999
-------------------
Thomas C. Burns, PhD.


<PAGE>


                                  EXHIBIT INDEX


EXHIBIT NO.                 DESCRIPTION
-----------                 -----------

5                           Opinion of Schreeder, Wheeler & Flint, LLP
                            as to the legality of the Company's Common Stock

23.1                        Consent of Joseph Decosimo & Company, L.L.C.

23.2                        Consent of Schreeder, Wheeler & Flint, LLP
                            (See Exhibit 5)

24                          Power of Attorney contained
                            on the  signature  pages to
                            this Registration Statement

99                          The 1996 Stock  Option Plan
                            (incorporated  by reference
                            to  Schedule  14A  filed on
                            behalf  of  the  Registrant
                            with  the   Commission   on
                            December 16, 1997)

<PAGE>
                                   Exhibit 5.1


June 18, 1999

Spintek Gaming Technologies, Inc.
1857 Helm Drive
Las Vegas, Nevada 89119

Ladies and Gentlemen:

You have  requested  our opinion with respect to certain  matters in  connection
with the  filing by Spintek  Gaming  Technologies,  Inc.  (the  "Company")  of a
Registration  Statement  on Form S-8  (the  "Registration  Statement")  with the
Securities and Exchange Commission covering the offering of 60,000,000 shares of
the Company's  Common Stock (the "Shares")  pursuant to the Company's 1996 Stock
Option Plan (the "Plan").

In connection with this opinion, we have examined your Articles of Incorporation
and  bylaws,  as  amended,  and such  other  documents,  records,  certificates,
memoranda  and  other  instruments  as we deem  necessary  as a basis  for  this
opinion.   We  have  assumed,   without   investigation,   the  genuineness  and
authenticity of all signatures, the documents submitted to us as copies thereof,
and the due  execution  and delivery of all  documents  where due  execution and
delivery are a prerequisite to the effectiveness thereof.

On the basis of the foregoing,  and in reliance  thereon,  we are of the opinion
that the  Shares  have  been  duly  authorized,  and when  sold  and  issued  in
accordance with the Plan, the Registration Statement, and delivery and paperwork
thereafter of  consideration  as set forth in the Nevada Revised Statutes 78.191
et seq., will be validly issued, fully paid, and nonassessable.

We  consent to the  filing of this  opinion  as an  exhibit to the  Registration
Statement.

Very truly yours,

/s/ SCHREEDER, WHEELER & FLINT, LLP
<PAGE>
                                  Exhibit 23.1

                         Consent of Independent Auditors
                         -------------------------------

To the Board of Directors
Spintek Gaming Technologies, Inc.

We consent to the  incorporation by reference in the  registration  statement on
Form S-8 of Spintek  Gaming  Technologies,  Inc. of our report  dated  August 7,
1999, related to the consolidated balance sheets of Spintek Gaming Technologies,
Inc. and subsidiaries (a development stage enterprise and formerly GSA, Inc.) as
of  June  30,  1998  and  1997,  and  the  related  consolidated  statements  of
operations, changes in stockholder's equity (deficit) and cash flows for each of
the three years in the period ended June 30, 1998.


                                         JOSEPH DECOSIMO AND COMPANY, LLP


                                        /s/ Joseph Decosimo and Company


Chattanooga, Tennessee
June 18, 1999
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Registration No. 333-____________

      As filed with the Securities and Exchange Commission on June 18, 1999

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                 --------------

                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933
                                 --------------

                        SPINTEK GAMING TECHNOLOGIES, INC.
               (Exact name of issuer as specified in its charter)

          Nevada                                                  33-0134823
          ------                                                  ----------
(State of Incorporation)                                      (I.R.S. Employer
                                                             Identification No.)

                                 1857 Helm Drive
                             Las Vegas, Nevada 89119
                                 (702) 263-3660
                                 --------------
          (Address and telephone number of principal executive offices)

                           THE 1996 STOCK OPTION PLAN
                           --------------------------
                            (Full Title of the Plan)

                              Gary L. Coulter, Esq.
                      Chairman and Chief Executive Officer
                        Spintek Gaming Technologies, Inc.
                                 1857 Helm Drive
                             Las Vegas, Nevada 89119
                                 (702) 263-3660
    ------------------------------------------------------------------------
(Name, address,  including zip codes, and telephone number, including area code,
of agent for service)
                                  -------------

                                    Copy to:
                              Edward H. Brown Esq.
                         Schreeder, Wheeler & Flint, LLP
                            1600 The Candler Building
                           127 Peachtree Street, N.E.
                             Atlanta, Georgia 30303
                                 (404) 681-3450

                         CALCULATION OF REGISTRATION FEE
                         -------------------------------
Proposed Maximum          Proposed Maximum          Amount of
Title of Securities                 Amount to be              Offering Price Per        Aggregate Offering        Registration
to be Registered                    Registered                Share(1)                  Price(1)                  Fee(1)
Common Stock,                       60,000,000                $.08                     $4,775,598.60              $1,327.62
par value $.002 per share
-----------------------
(1)  Estimated  solely  for  the  purpose  of  calculating  the  amount  of  the
registration  fee  pursuant to Rule 457(c) and (h)(1)of  the  Securities  Act of
1933,  as amended  (the  "Securities  Act').  The price per share and  aggregate
offering  price are  calculated on the basis of the average of the bid and asked
prices of the Registrant's  Common Stock reported in the consolidated  reporting
system on  June11,  1999,  a date  within 5  business  days prior to the date of
filing of the registration statement.
PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 1.           INCORPORATION OF DOCUMENTS BY REFERENCE.

                  There are hereby incorporated by reference in the registration
statement as of their respective dates, the following  documents and information
heretofore filed with the Securities and Exchange Commission (the "Commission").

                  (a)      The  Company's  Annual  Report on Form 10-KSB for the
                           year  ended June 30,  1998 filed with the  Securities
                           and Exchange Commission on September 28, 1998;
                  (b)      The  Company's  Quarterly  Reports on Form 10-QSB for
                           the  quarter  ended  March 31,  1999  filed  with the
                           Securities  and Exchange  Commission on May 17, 1999;
                           for the quarter  ended  December  31, 1998 filed with
                           the  Securities  and Exchange  Commission on February
                           16, 1999;  and for the quarter  ended  September  30,
                           1998  filed   with  the   Securities   and   Exchange
                           Commission on November 13, 1998;
                  (c)      The Company's  Current Report for Issuers on Form 8-K
                           filed with the Securities and Exchange  Commission on
                           May 10, 1999;
                  (d)      The Company's  Definitive Proxy Statement on Schedule
                           14A for the 1997 Annual Meeting of Shareholders dated
                           December 4, 1997; and
                  (e)      The   description  of  the  Company's   Common  Stock
                           contained in the Company's  Registration Statement on
                           the  Company's  Amendment  No. 1 to Form 10-SB  filed
                           with the Commission on November 9, 1995.

                  All  documents,  filed  by the  Company  with  the  Commission
pursuant to Sections 13(a),  13(c), 14 and 15(d) of the Securities  Exchange Act
of 1934, as amended (the  "Exchange  Act"),  after the date of the  registration
statement and prior to the filing of a  post-effective  amendment that indicates
that all securities  offered have been sold or that  deregisters  all securities
then remaining  unsold shall be deemed to be  incorporated  by reference in this
registration  statement  and made a part hereof from their  respective  dates of
filing (such documents,  and the documents  enumerated above,  being hereinafter
referred to as "Incorporated Documents");  PROVIDED, HOWEVER, that the documents
enumerated  above or  subsequently  filed by the  Company  pursuant  to Sections
13(a),  13(c),  14 and 15(d) of the  Exchange  Act in each year during which the
offering  made by this  registration  statement is in effect prior to the filing
with the Commission of the Company's  Annual Report on Form 10-KSB covering such
year shall not be Incorporated Documents or be incorporated by reference in this
registration  statement  or be a part  hereof  from and after the filing of such
Annual Report on Form 10-KSB.

                  Any statement  contained in an Incorporated  Document shall be
deemed to be modified or superseded for purposes of this registration  statement
to the extent that a  statement  contained  herein or in any other  subsequently
filed  Incorporated  Document  modifies or supersedes such  statement.  Any such
statement so modified or superseded  shall not be deemed,  except as so modified
or superseded, to constitute a part of this registration statement.

ITEM 2.           DESCRIPTION OF SECURITIES.

                  Not applicable.

ITEM 3.           INTERESTS OF NAMED EXPERTS AND COUNSEL.

                  Not applicable.

ITEM 4.           INDEMNIFICATION OF DIRECTORS AND OFFICERS.

                  Section 6.2 of the Articles of Incorporation  and Section 8.06
of the Bylaws of the Company  provide for the  indemnification  of the Company's
directors and officers  against  certain  liabilities  and expenses  relating to
lawsuits and other proceedings in which they may become involved. Section 78.751
of  the  Nevada  Revised  Statutes  also  provides  for   indemnification  of  a
corporation's  directors  and officers  under certain  circumstances,  including
provisions covering  indemnification of corporate directors and officers against
certain  liabilities  and  expenses  incurred  as a result of  proceedings.  The
Company  understands  that the staff of the  Commission  is of the opinion  that
statutory  charter and  contractual  provisions as are  described  above have no
effect on claims arising under the federal securities law.
ITEM 5.             EXEMPTION FROM REGISTRATION CLAIMED.

                    Not applicable.

ITEM 6.             EXHIBITS.

Exhibit No.         Description

5                   Opinion  of  Schreeder,  Wheeler  &  Flint,  LLP  as to  the
                    legality of the Company's original issuance of Common Stock.
23.1                Consent of Joseph Decosimo and Company, L.L.C.
23.2                Consent of Schreeder,  Wheeler & Flint,  LLP.  (Reference is
                    made to Exhibit 5.1.)
24                  Power of Attorney  (contained on the signature  page to this
                    Registration Statement).
99                  The 1996 Stock  Option Plan.  (Incorporated  by reference to
                    Schedule  14A  filed on behalf  of the  Registrant  with the
                    Commission on December 16, 1997).

ITEM 7.             UNDERTAKINGS.

                   (a)     The undersigned registrant hereby undertakes:

                           (1)  to  file during  any  period  in  which   offers
or sales  are  being  made,  a  post-effective  amendment  to this  registration
statement  to  include  any  prospectus  required  by  Section  10(a)(3)  of the
Securities Act, any additional or changed  material  information with respect to
the plan of distribution not previously disclosed in the registration statement,
or any material or fundamental  change to such  information in the  registration
statement.

                           (2)  That,  for  the  purpose  of   determining   any
liability under the Securities Act, each such post-effective  amendment shall be
deemed to be a new  registration  statement  relating to the securities  offered
therein,  and the offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.

                           (3)  To  remove  from  registration  by  means  of  a
post-effective  amendment any of the securities  being  registered  which remain
unsold at the termination of the offering.

                  (b) Insofar as indemnification  for liabilities  arising under
the  Securities  Act may be permitted  to  directors,  officers and  controlling
persons of the registrant  pursuant to the foregoing  provisions,  or otherwise,
the  registrant  has been  advised  that in the opinion of the  Commission  such
indemnification  is against public policy as expressed in the Securities Act and
is,  therefore,  unenforceable.  In the event  that a claim for  indemnification
against such  liabilities  (other than the payment by the registrant of expenses
incurred or paid by a director,  officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by such
director,  officer or controlling person in connection with the securities being
registered, the registrant will, unless in the opinion of its counsel the matter
has been  settled by  controlling  precedent,  submit to a court of  appropriate
jurisdiction the question whether such  indemnification  by it is against public
policy as  expressed  in the  Securities  Act and will be  governed by the final
adjudication of such issues.
Signatures
                                   ----------

   Pursuant to the  requirements  of the  Securities Act of 1933, the Registrant
certifies  that it has  reasonable  grounds to believe  that it meets all of the
requirements  for  filing  on Form S-8 and has  duly  caused  this  Registration
Statement  to be  signed  on its  behalf  by  the  undersigned,  thereunto  duly
authorized, in the City of Las Vegas, State of Nevada, on June 18, 1999.

                                     Spintek Gaming Technologies, Inc.

                                     By: /s/ Gary L. Coulter
                                         ---------------------------------
                                         Gary L. Coulter, Esq.
                                         Chairman and Chief Executive Officer
                                         (Principal Executive Officer)
Power of Attorney
                                -----------------

   KNOW ALL PERSONS BY THESE PRESENTS,  that each person whose signature appears
below   constitutes  and  appoints  Gary  L.  Coulter,   Esquire,   his  or  her
attorney-in-fact,  with full power of substitution and  resubstitution,  for him
and in his name, place and stead, in any and all capacities, to sign any and all
amendments (including post-effective amendments) to this Registration Statement,
and to file  the  same,  with all  exhibits  thereto,  and  other  documents  in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing  requisite  and necessary to be done
in  connection  therewith,  as fully to all intents and  purposes as he might or
could  do  in  person,   hereby   ratifying   and   confirming   all  that  said
attorneys-in-fact  and agents,  or any of them, or their or his  substitutes  or
substitute, may lawfully do or cause to be done by virtue hereof.

 Pursuant to the  requirements of the Securities Act of 1933, this  Registration
Statement has been signed by the following  persons in the capacities and on the
date indicated.

Signatures                     Title                                Date
----------                     -----                                ----

/s/ Gary L. Coulter            Chairman of the Board and         June 18, 1999
-------------------            Chief Executive Officer
Gary L. Coulter, Esq.          (Principal Executive Officer)

/s/ George P. Miller           Chief Financial Officer           June 18, 1999
--------------------           (Principal Financial Officer and
George P. Miller               Principal Accounting Officer)

/s/ Malcolm C. Davenport V     Director                          June 18, 1999
--------------------------
Malcolm C. Davenport V

/s/ Thomas C. Burns            Director                          June 18, 1999
-------------------
Thomas C. Burns, PhD.
EXHIBIT INDEX

EXHIBIT NO.                 DESCRIPTION
-----------                 -----------

5                           Opinion of Schreeder, Wheeler & Flint, LLP
                            as to the legality of the Company's Common Stock

23.1                        Consent of Joseph Decosimo & Company, L.L.C.

23.2                        Consent of Schreeder, Wheeler & Flint, LLP
                            (See Exhibit 5)

24                          Power of Attorney contained
                            on the  signature  pages to
                            this Registration Statement

99                          The 1996 Stock  Option Plan
                            (incorporated  by reference
                            to  Schedule  14A  filed on
                            behalf  of  the  Registrant
                            with  the   Commission   on
                            December 16, 1997)
Exhibit 5.1

June 18, 1999

Spintek Gaming Technologies, Inc.
1857 Helm Drive
Las Vegas, Nevada 89119

Ladies and Gentlemen:

You have  requested  our opinion with respect to certain  matters in  connection
with the  filing by Spintek  Gaming  Technologies,  Inc.  (the  "Company")  of a
Registration  Statement  on Form S-8  (the  "Registration  Statement")  with the
Securities and Exchange Commission covering the offering of 60,000,000 shares of
the Company's  Common Stock (the "Shares")  pursuant to the Company's 1996 Stock
Option Plan (the "Plan").

In connection with this opinion, we have examined your Articles of Incorporation
and  bylaws,  as  amended,  and such  other  documents,  records,  certificates,
memoranda  and  other  instruments  as we deem  necessary  as a basis  for  this
opinion.   We  have  assumed,   without   investigation,   the  genuineness  and
authenticity of all signatures, the documents submitted to us as copies thereof,
and the due  execution  and delivery of all  documents  where due  execution and
delivery are a prerequisite to the effectiveness thereof.

On the basis of the foregoing,  and in reliance  thereon,  we are of the opinion
that the  Shares  have  been  duly  authorized,  and when  sold  and  issued  in
accordance with the Plan, the Registration Statement, and delivery and paperwork
thereafter of  consideration  as set forth in the Nevada Revised Statutes 78.191
et seq., will be validly issued, fully paid, and nonassessable.

We  consent to the  filing of this  opinion  as an  exhibit to the  Registration
Statement.

Very truly yours,

/s/ SCHREEDER, WHEELER & FLINT, LLP
Exhibit 23.1

                         Consent of Independent Auditors
                         -------------------------------

To the Board of Directors
Spintek Gaming Technologies, Inc.

We consent to the  incorporation by reference in the  registration  statement on
Form S-8 of Spintek  Gaming  Technologies,  Inc. of our report  dated  August 7,
1999, related to the consolidated balance sheets of Spintek Gaming Technologies,
Inc. and subsidiaries (a development stage enterprise and formerly GSA, Inc.) as
of  June  30,  1998  and  1997,  and  the  related  consolidated  statements  of
operations, changes in stockholder's equity (deficit) and cash flows for each of
the three years in the period ended June 30, 1998.

                                         JOSEPH DECOSIMO AND COMPANY, LLP

                                        /s/ Joseph Decosimo and Company

Chattanooga, Tennessee
June 18, 1999