Registration No. 33- ____________

    As filed with the Securities and Exchange Commission on January 14, 1998

                       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)

       California                                       33-01134823
(State of Incorporation)                    (I.R.S. Employer Identification No.)

                                901-B Grier 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, Esquire
                      Chairman and Chief Executive Officer
                        Spintek Gaming Technologies, Inc.
                                901-B Grier 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
<PAGE>
<TABLE>
<CAPTION>
                         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)
--------------------------------------------------------------------------------------------------
<S>                        <C>               <C>                 <C>                 <C>           
Common Stock, 
par value $.002 per share   2,317,543            $.48             $1,112,420.64        $337.10
<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 high and low
prices of the Registrant's  Common Stock reported in the consolidated  reporting
system on January 8, 1998,  a date  within 5 business  days prior to the date of
filing of the registration statement.
</FN>
</TABLE>

               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/A and Form 10-KSB for
          the year ended June 30, 1997; and

          (b) The  Company's  Quarterly  Report on Form  10-QSB for the  quarter
          ended September 30, 1997; and

          (c) 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.

<PAGE>
ITEM 2.   DESCRIPTION OF SECURITIES.

                  Not applicable.

ITEM 3.  INTERESTS OF NAMED EXPERTS AND COUNSEL.

                  Not applicable.

ITEM 4.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.

                  The Bylaws of the Company provide for the  indemnification  of
the Company's  officers and directors  against certain  liabilities and expenses
relating to lawsuits and other  proceedings  in which they may become  involved.
Section   317  of  the   California   Corporations   Code  also   provides   for
indemnification  of  a  corporation's   directors  and  officers  under  certain
circumstances.  Further,  Section  204(a)(10)  and (11) and Section (317) of the
California  Corporations Code contain  provisions  covering  indemnification  of
corporate  directors  and  officers  against  certain  liabilities  and expenses
incurred as a result of proceedings,  including such persons in their capacities
as directors and officers,  including  proceedings  under the  Securities Act or
Exchange Act.

                  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

5.1                 Opinion of Schreeder, Wheeler & Flint, LLP as to the
                    legality of the Company's original issuance 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).
99.1                The 1996 Stock Option Plan. (Incorporated by reference to 
                    Schedule 14A filed on behalf of the
                    Registrant with the Commission on October 28, 1996).

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.

<PAGE>
                  (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 January 12, 1998.

                  Spintek Gaming Technologies, Inc.

                  By:/s/ Gary L. Coulter Esquire
                     ----------------------------
                         Gary L. Coulter, Esquire
                         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, ESQ.     Chairman of the Board and         January 12, 1998
--------------------------
Gary L. Coulter, Esq.         Chief Executive Officer
                              (Principal Executive Officer)

/S/ ROBERT E. HUGGINS         Chief Financial Officer           January 12, 1998
---------------------------
Robert E. Huggins             (Principal Financial Officer and
                               Principal Accounting Officer)

/S/ MALCOLM C. DAVENPORT V    Director                          January 12, 1998
--------------------------
Malcolm C. Davenport V



/S/ PATRICK W. MCGRATH        Director                          January 12, 1998
--------------------------
Patrick W. McGrath
<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 5.1)

   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 October 28, 1996).



<PAGE>
                                   Exhibit 5.1


January 6, 1998

Spintek Gaming Technologies, Inc.
901-B Grier 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 2,317,543 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  set forth in the California  Corporations  Code at
least equal to the  aggregate  par value of the Shares  issued,  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
                         -------------------------------

The Board of Directors
Spintek Gaming Technologies, Inc.

We consent to incorporation  by reference in the registration  statement on Form
S-8 of Spintek Gaming Technologies,  Inc. of our report dated September 5, 1997,
relating to the consolidated balance sheets of Spintek Gaming Technologies, Inc.
and  subsidiaries (a development  stage enterprise and formerly GSA, Inc.) as of
June 30, 1997 and 1996, and the related  consolidated  statements of operations,
changes  in  stockholder's  equity  (deficit)  and cash flows for the years then
ended and for the period from March 31, 1995 (inception) through June 30, 1997.

/S/ Joseph Decosimo and Company
-------------------------------
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Registration No. 33- ____________

    As filed with the Securities and Exchange Commission on January 14, 1998

                       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)

       California                                       33-01134823
(State of Incorporation)                    (I.R.S. Employer Identification No.)

                                901-B Grier 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, Esquire
                      Chairman and Chief Executive Officer
                        Spintek Gaming Technologies, Inc.
                                901-B Grier 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, 
par value $.002 per share   2,317,543            $.48             $1,112,420.64        $337.10
-----------------------
(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 high and low
prices of the Registrant's  Common Stock reported in the consolidated  reporting
system on January 8, 1998,  a date  within 5 business  days prior to the date of
filing of the registration statement.
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/A and Form 10-KSB for
          the year ended June 30, 1997; and

          (b) The  Company's  Quarterly  Report on Form  10-QSB for the  quarter
          ended September 30, 1997; and

          (c) 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.

                  The Bylaws of the Company provide for the  indemnification  of
the Company's  officers and directors  against certain  liabilities and expenses
relating to lawsuits and other  proceedings  in which they may become  involved.
Section   317  of  the   California   Corporations   Code  also   provides   for
indemnification  of  a  corporation's   directors  and  officers  under  certain
circumstances.  Further,  Section  204(a)(10)  and (11) and Section (317) of the
California  Corporations Code contain  provisions  covering  indemnification  of
corporate  directors  and  officers  against  certain  liabilities  and expenses
incurred as a result of proceedings,  including such persons in their capacities
as directors and officers,  including  proceedings  under the  Securities Act or
Exchange Act.

                  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

5.1                 Opinion of Schreeder, Wheeler & Flint, LLP as to the
                    legality of the Company's original issuance 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).
99.1                The 1996 Stock Option Plan. (Incorporated by reference to 
                    Schedule 14A filed on behalf of the
                    Registrant with the Commission on October 28, 1996).

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 January 12, 1998.

                  Spintek Gaming Technologies, Inc.

                  By:/s/ Gary L. Coulter Esquire
                     ----------------------------
                         Gary L. Coulter, Esquire
                         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, ESQ.     Chairman of the Board and         January 12, 1998
--------------------------
Gary L. Coulter, Esq.         Chief Executive Officer
                              (Principal Executive Officer)

/S/ ROBERT E. HUGGINS         Chief Financial Officer           January 12, 1998
---------------------------
Robert E. Huggins             (Principal Financial Officer and
                               Principal Accounting Officer)

/S/ MALCOLM C. DAVENPORT V    Director                          January 12, 1998
--------------------------
Malcolm C. Davenport V

/S/ PATRICK W. MCGRATH        Director                          January 12, 1998
--------------------------
Patrick W. McGrath
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 5.1)

   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 October 28, 1996).
Exhibit 5.1

January 6, 1998

Spintek Gaming Technologies, Inc.
901-B Grier 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 2,317,543 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  set forth in the California  Corporations  Code at
least equal to the  aggregate  par value of the Shares  issued,  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
                         -------------------------------

The Board of Directors
Spintek Gaming Technologies, Inc.

We consent to incorporation  by reference in the registration  statement on Form
S-8 of Spintek Gaming Technologies,  Inc. of our report dated September 5, 1997,
relating to the consolidated balance sheets of Spintek Gaming Technologies, Inc.
and  subsidiaries (a development  stage enterprise and formerly GSA, Inc.) as of
June 30, 1997 and 1996, and the related  consolidated  statements of operations,
changes  in  stockholder's  equity  (deficit)  and cash flows for the years then
ended and for the period from March 31, 1995 (inception) through June 30, 1997.

/S/ Joseph Decosimo and Company
-------------------------------