UNITED STATES SECURITIES AND EXCHANGE COMMISSION

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

~~PURSUANT~~Date TOof ~~SECTION~~Report 13(Date ORof ~~15(D~~earliest event reported): December 28, ~~OF THE~~2005

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 8 1.01~~. OTHER~~ ENTRY ~~EVENTS~~INTO A MATERIAL DEFINITIVE AGREEMENT.

On December 29 28, 2005, Wheeling Island Gaming, Inc. (the “Company”) ~~paid a cash dividend in the amount~~entered ofinto ~~$12~~Amendment ~~million~~No. 2 to the ~~Company’s~~Amended ~~sole~~and ~~stockholder,~~Restated ~~Delaware~~Loan ~~North~~Agreement, ~~Gaming~~dated &as ~~Entertainment~~of December 14, ~~Inc.~~2001, ~~f/k/a~~by ~~Sportsystems~~and ~~Corporation,~~among inthe ~~compliance~~Company ~~with~~as ~~Section 4.07~~Borrower, of the ~~Indenture,~~Lenders referred ~~dated~~to astherein ofand ~~December~~the ~~19,~~other ~~2001,~~parties bythereto. Attached hereto and ~~among~~incorporated ~~the~~herein ~~Company,~~by ~~the~~reference ~~Guarantors (~~as ~~defined~~Exhibit 10.1 ~~therein)~~is ~~and~~Amendment UNo.S. 2 ~~Bank,~~to ~~N.A.,~~the asAmended ~~trustee, regarding~~and ~~Restricted~~Restated ~~Payments~~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 3, 2006

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.

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