UNITED ~~STATES SECURITIES~~ ~~AND EXCHANGE COMMISSION~~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~~REPORT

~~Date~~PURSUANT ofTO ~~Report~~SECTION ~~(Date~~13 ofOR ~~earliest event reported~~15(D)~~: October 18, 2005~~ OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): December 29, 2005

WHEELING ISLAND GAMING, INC.

(Exact name of registrant as specified in its charter)

Delaware	333-81778	16-1333214
(State or other jurisdiction of incorporation)	(Registration Number)	(IRS Employer Identification No.)

1 South Stone Street, Wheeling, West Virginia		26003
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (304) 232-5050

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

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 58.0201. OTHER ~~DEPARTURE OF DIRECTORS OR PRINCIPAL OFFICERS; ELECTION OF DIRECTORS; APPOINTMENT OF PRINCIPAL OFFICERS~~EVENTS.

~~(b) Effective~~On ~~October 18~~December 29, 2005, Wheeling ~~James~~Island ~~J. Rafferty~~Gaming, Inc. (the ~~Vice~~“Company”) ~~President~~paid ofa ~~Marketing~~cash dividend in the amount of ~~Wheeling~~$12 ~~Island~~million to the Company’s sole stockholder, Delaware North Gaming & Entertainment, Inc., f/k/a Sportsystems Corporation, in compliance with Section (4.07 of the ~~“Company”)~~Indenture, ~~voluntarily~~dated ~~resigned~~as ~~from~~of ~~his~~December ~~position~~19, ~~with~~2001, by and among the Company, the Guarantors (as defined therein) and U.S. Bank, N.A., as trustee, regarding Restricted Payments.

~~SIGNATURE~~SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, ~~Wheeling~~the ~~Island~~registrant ~~Gaming, Inc.~~ has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

WHEELING ISLAND GAMING, INC. By: /s/ Dean Lawrence Name: Dean Lawrence Title: Vice President of Finance


	WHEELING ISLAND GAMING, INC.


		By:	/s/ Michael D. Corbin
			Name: Michael D. Corbin
			Title: Interim Vice President of Finance (principal financial officer and chief accounting officer)


Date: January 3, 2006

~~Date: October 18, 2005~~3

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