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

Date of Report (Date of earliest event reported): December 28, 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 1.01 ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT.

On December 28, 2005, Wheeling Island Gaming, Inc. (the “Company”) entered into Amendment No. 2 to the Amended and Restated Loan Agreement, dated as of December 14, 2001, by and among the Company as Borrower, the Lenders referred to therein and the other parties thereto. Attached hereto and incorporated herein by reference as Exhibit 10.1 is Amendment No. 2 to the Amended and Restated Loan Agreement.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(a) Not applicable.

(b) Not applicable.

(d) Exhibit 10.1 Amendment No. 2 to Amended and Restated Loan Agreement, dated December 28, 2005.

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.

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 4, 2006

EXHIBIT INDEX

DOC. NO.		DOCUMENT DESCRIPTION

10.1		Amendment No. 2 to Amended and Restated Loan Agreement, dated December 28, 2005.

WHEELING ISLAND GAMING INC 8-K