MTR Gaming Group Announces Record Second Quarter Results

Press Release: MTR Gaming Group, Inc.
August 8, 2001
CHESTER, WV -- MTR Gaming Group, Inc. (Nasdaq National Market:MNTG) yesterday announced record financial results for the second quarter ended June 30, 2001. See attached tables.

Second Quarter Financial Highlights - versus fiscal 2000 second quarter

Total revenues increased 29% to $54.3 million.
EBITDA was up 26% to $10.9 million.
Operating income grew 18% to $8.6 million
Net income rose 19% to $5.1 million or $.20 per diluted share.
Six-Month Financial Highlights - versus the first six months of fiscal 2000

Total revenues were up 32% to $102.8 million
EBITDA rose 27% to $20.6 million
Operating income increased 22% to $16.3 million
Net income grew 23% to $9.4 million or $.37 per diluted share
Edson R. (Ted) Arneault, President and CEO of MTR Gaming Group, stated, ``We are very pleased with the results we are seeing from our expanded operations and aggressive marketing campaign for Mountaineer. Net win from slot operations at Mountaineer increased 29% to $44.6 million in the second quarter from the second quarter of 2000, while net win-per-day-per-machine was $261 with 1,905 machines, compared to $282 with 1,355 machines in the same period of last year. Net win-per-day-per-machine was up from $240 in the first quarter of this year.

``The current phase of Mountaineer's transformation into a destination resort and diversified entertainment complex is on schedule. On June 11th, we broke ground on our new hotel, which will house 262 well-appointed rooms and suites. On July 1st, we opened a Las Vegas-style `buffeteria' that has been well received by our customers and reduced the waiting time for patrons in the Gatsby dining room. Next to open will be our new 39,000 square foot gaming room scheduled for later this month, which will house 595 additional slot machines bringing our total at Mountaineer to 2,500. Also in August, we plan to open our new convention center, which will be geared toward local associations and should increase mid-week traffic. We are gradually implementing the increase in the maximum wager from $2.00 to $5.00 on our machines as the machine manufacturers gain Lottery Commission approval of the new chips, and expect to complete the process by the end of September.

``Export simulcasting of Mountaineer races continues to have a broader reach and increasingly contribute to the Company's revenues. During the second quarter, export simulcasting generated revenues of $784,000, an increase of 38% from $567,000 in the first quarter of this year. Our average daily live handle, including export, was $831,600 in the second quarter, an increase of 13% from $734,500 in the first quarter. We added 10 new export outlets during the quarter, bringing the total to over 220.''

Commenting on the Company's Nevada's properties, Mr. Arneault stated, ``As previously announced, last week we closed the casino and one of the restaurants at our Reno property and laid off approximately 60 employees. We expect the operating loss in Reno to be approximately $50,000 per month going forward, which compares to a total of approximately $800,000 in the first quarter of this year and $586,000 in the second quarter. We are considering various alternatives for the property, including selling the hotel to a time-share developer and retaining ownership or management of the casino, as well as an outright sale of the property.

``Total revenues at our Speedway Property in North Las Vegas were up 21% to $2.1 million from the second quarter of last year, but the property reduced the Company's earnings by $468,000 or $.02 per share. The Nevada subsidiaries overall recorded total revenues of $3.4 million, up 18% from last year's second quarter, but lowered the Company's earnings by $1.1 million or $.04 per share. We remain focused on exploring opportunities to reduce our capital investment in Reno and achieve profitability at the Speedway.''

Recent Developments

Mr. Arneault continued, ``During the second quarter we announced that we filed an application to build a state-of-the-art thoroughbred racetrack in Erie, Pennsylvania. Construction of the track, which would be located on a parcel of approximately 135 acres, about 150 miles from Mountaineer, is subject to a number of contingencies and there is no guarantee that the plans will be executed. We look forward to reporting our progress in this regard.''

On August 1st, Mountaineer's automated player tracking system went on-line, replacing a manual system. The Company expects the automated player tracking system to generate valuable data concerning patron preferences as well as provide incentives for players to avail themselves of all of the resort's amenities. The system should therefore enable more efficient use of marketing and promotions dollars.

Also in August, the Company amended its credit facility to increase the available credit line from $60 million to $75 million. The Company plans to use the additional funds, together with cash flow from operations, to complete Phase II of the construction at Mountaineer and for the Erie project if approved by the Pennsylvania Horse Racing Commission. The amendment also increases the amount available for the repurchase of the Company's common stock from $3 million to $10 million, provided that the Company's twelve-month trailing EBITDA first reaches $50 million.

Mr. Arneault concluded, ``Due to our recent, imminent, and planned developments, we are enthusiastic about the Company's prospects for the remainder of 2001 and beyond.''

Conference Call

Edson R. (Ted) Arneault, President and CEO, conducted a conference call focusing on the financial results and the progress of the Company's expansion in West Virginia at 10:00 a.m. ET on Tuesday, August 7, 2001. The conference call was broadcast live over the Internet via the Investor Relations section of the Company's web site at www.mtrgaming.com. If you were unable to listen live, the conference call will be archived and can be accessed for approximately 90 days. A recorded phone replay of the call will also be available from 12:00 noon ET on Tuesday, August 7, 2001 to 12:00 noon ET on Wednesday, August 8, 2001. Listeners may dial 800-633-8284 (858-812-6440 for international callers) and use the code 19489782 for the phone replay.

About MTR Gaming Group

MTR Gaming Group, Inc., a West Virginia-based corporation, through subsidiaries, owns and operates the Mountaineer Racetrack & Gaming Resort in Chester, West Virginia, the Ramada Inn and Speedway Casino in North Las Vegas, and the Ramada Inn in Reno, Nevada. The Mountaineer complex currently encompasses a thoroughbred racetrack, including off track betting and export simulcasting, 1,905 video lottery terminals, a 101-room hotel, golf course, Spa & Fitness Centre, fine dining and entertainment, the Speakeasy Gaming Saloon, and The Harv.

Except for historical information, this press release contains forward-looking statements concerning, among other things, future plans and operating results. Such statements are based on the Company's current plans and expectations. Actual results could differ materially based upon a number of factors, including but not limited to weather conditions, adverse changes in West Virginia video lottery laws or the rates of taxation of video lottery operations, legalization of new forms of gaming in the Company's target markets, which would lead to increased competition, competition, general economic conditions affecting the resort business, dependence upon key personnel, market acceptance of the Company's Nevada properties, maintaining the ``grandfathered'' status of the Nevada properties, timely delivery and installation of slot machines, licensing and regulatory approval of the Company's planned Pennsylvania racetrack, and other factors described in the Company's periodic reports filed with the Securities and Exchange Commission. The Company does not intend, and is not required by the Private Securities Litigation Reform Act of 1995, to update publicly any forward-looking statements

                        MTR GAMING GROUP, INC.
                 CONSOLIDATED STATEMENTS OF OPERATIONS
                              (unaudited)

                     Three Months Ended          Six Months Ended
                          June 30                   June 30
                 --------------------------  ------------------------
                         2001         2000          2001         2000
                 -------------  -----------  -----------  -----------
Revenues
  Gaming           $47,208,000  $36,666,000  $90,134,000  $68,413,000
  Parimutuel
   commissions       2,087,000    1,282,000    3,770,000    2,382,000
  Food, beverage
   and lodging       4,077,000    3,424,000    7,421,000    6,190,000
  Other                919,000      723,000    1,524,000    1,166,000
                 -------------  -----------  -----------  -----------
Total revenues      54,291,000   42,095,000  102,849,000   78,151,000

Costs of revenue
  Cost of gaming    27,163,000   21,064,000   52,083,000   39,529,000
  Cost of
   parimutuel
   commissions       1,687,000    1,372,000    3,210,000    2,687,000
  Cost of food,
   beverage and
   lodging           4,053,000    3,133,000    7,690,000    5,702,000
  Cost of other
   revenue           1,224,000      615,000    1,952,000      986,000
                 -------------  -----------  -----------  -----------
Total cost of
 revenues           34,127,000   26,184,000   64,935,000   48,904,000
                 -------------  -----------  -----------  -----------

Gross Profit        20,164,000   15,911,000   37,914,000   29,247,000
                 -------------  -----------  -----------  -----------

  Selling,
   general and
   administrative
   expenses:
  Marketing and
   promotions        3,478,000    2,656,000    5,832,000    4,101,000
  General and
   administrative    5,799,000    4,585,000   11,478,000    8,910,000
  Depreciation and
   amortization      2,273,000    1,352,000    4,335,000    2,892,000
                 -------------  -----------  -----------  -----------
Total selling,
 general and
 administrative
 expenses           11,550,000    8,593,000   21,645,000   15,903,000
                 -------------  -----------  -----------  -----------

Operating income     8,614,000    7,318,000   16,269,000   13,344,000
                 -------------  -----------  -----------  -----------

Interest income         60,000       67,000      115,000      136,000
Interest expense      (899,000)    (634,000)  (1,962,000)  (1,454,000)
Non-recurring
 income                      -            -            -            -
                 -------------  -----------  -----------  -----------

Income from
 continuing
 operations before
 benefit/
 (provision) for
 income taxes        7,775,000    6,751,000   14,422,000   12,026,000

Benefit/
 (Provision) for
 income taxes       (2,641,000)  (2,434,000)  (4,901,000)  (4,341,000)
                 -------------  -----------  -----------  -----------
Income from
 continuing
 operations          5,134,000    4,317,000    9,521,000    7,685,000

Cumulative effect
 of FASB 133, net
 of tax benefit              -            -      (92,000)           -

Net Income          $5,134,000   $4,317,000   $9,429,000   $7,685,000
                 =============  ===========  ===========  ===========

NET INCOME PER
 SHARE - BASIC            0.22         0.20         0.41         0.36
NET INCOME PER
 SHARE - ASSUMING
 DILUTION                 0.20         0.17         0.37         0.32
WEIGHTED AVERAGE
 NUMBER OF
 SHARES
 OUTSTANDING
   Basic            23,549,810   21,794,596   22,886,113   21,566,833
   Diluted          26,266,467   24,733,577   25,449,100   24,227,201



                        MTR GAMING GROUP, INC.
                      CONSOLIDATED BALANCE SHEET
                              (unaudited)

                                               June 30,  December 31,
                                                 2001         2000
                                          -------------  ------------
                                ASSETS
Current assets
  Cash and cash equivalents                  $9,378,000   $10,564,000
  Restricted cash                               724,000       505,000
  Accounts receivable, net of allowance
   for doubtful accounts of $28,000,and
   $37,000                                    4,228,000     3,044,000
  Accounts receivable - Lottery Commission    2,289,000     1,073,000
  Inventories                                 1,394,000     1,083,000
  Deferred financing costs                      555,000       555,000
  Prepaid taxes                               1,242,000     2,410,000
  Other current assets                        2,794,000     1,678,000
                                          -------------  ------------
Total current assets                         22,604,000    20,912,000
                                          -------------  ------------

Property and equipment, net                 111,355,000    90,501,000

Other assets:

  Excess of cost of investments over net
   assets acquired, net of accumulated
   amortization of $2,156,000, and
   $2,030,000                                 1,618,000     1,744,000
  Deferred income taxes                          13,000        13,000
  Deferred financing costs, net of current
   portion                                    1,600,000     1,860,000
  Deposits and other                            892,000       655,000
                                          -------------  ------------
                                           $138,082,000  $115,685,000
                                          =============  ============

                 LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
  Accounts payable                           $2,237,000    $1,370,000
  West Virginia State Lottery Commission
   payable                                      160,000       646,000
  Accrued payroll and payroll taxes           2,863,000     1,227,000
  Accrued liabilities                         1,627,000     1,755,000
  Current portion of capital leases           3,424,000     3,269,000
  Current portion of long-term and other
   debt                                         350,000       334,000
                                          -------------  ------------
Total current liabilities                    10,661,000     8,601,000

Long-term and other debt, less current
 portion                                     60,713,000    56,021,000
Capital lease obligations, net of current
 portion                                      4,286,000     3,849,000
Deferred income taxes                         3,948,000     1,766,000
                                          -------------  ------------
Total liabilities                            79,608,000    70,237,000
                                          -------------  ------------

Shareholders' equity:
Common stock                                          -             -
Paid in capital                              43,263,000    39,014,000
Shareholders receivable                      (1,854,000)   (1,243,000)
Accumulated deficit                          17,065,000     7,677,000
                                          -------------  ------------
Total shareholders' equity                   58,474,000    45,448,000
                                          -------------  ------------
                                           $138,082,000  $115,685,000
                                          =============  ============


--------------------------------------------------------

Contact: 
     MTR Gaming Group, Inc.
     Edson R. (Ted) Arneault, 304/387-8300
            or
     Investor Relations Counsel:
     The Equity Group Inc.
     Lauren Barbera, 212/836-9610
     lbarbera@equityny.com
     Loren G. Mortman, 212/836-9604
     www.theequitygroup.com