UNITED STATES OF AMERICA

CURRENCY: US$.

OFFICIAL LANGUAGE: English.

POPULATION: 240,000,000.

CAPITAL: Washington, D.C.

CURRENCY CONTROLS: US citizens and foreign nationals must keep in mind that any amount of US dollars or foreign currency can be imported or exported; however, any amount equivalent to US$10,000 or more must be reported at the point of entry or departure whether it is executed by bank transfer or carried on your person; there are monetary penalties, which may reach the full amount, for not reporting transfers of US$10,000 or more.

For US citizens and foreign nationals the United States Internal Revenue Service (IRS) Casino Winnings Reporting Requirements remain in effect.Regulation 7.6041 provides that gaming establishments must report winnings of $1,200 or more for a bingo game or a slot machine, and winnings of $1,500 or more from a live keno game.

The regulation allows for the reduction of live Keno winnings by the amount wagered in determining if the $1,500 reporting limits have been reached.However, the regulations specify that the amount wagered can not be used to offset the slot machine and bingo winnings reporting limits.Regulation 7.6041-1 provides that property, for example automobiles, won in lieu of cash must be reported at its Fair Market Value.

It is important to note that the casino's reporting requirements do not extend to table games such as blackjack, craps and roulette.It is impossible for the casino to determine the amount of a player's winnings.In the U.S.it is the player's (citizen and non-citizen) responsibility to report their winnings to the IRS.Losses can only be netted against winnings and deducted to the extent of winnings if the player itemize deductions.Players unable to itemize deductions pay taxes on their gross winnings.

GAMING INFORMATION: The following text on the U.S.covers casinos, cardrooms, riverboat casinos and native American Indian casinos in the states of Arizona, California, Colorado, Connecticut, Delaware, Illinois, Indiana, Iowa, Kansas, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Montana, Nevada, New Jersey, North Carolina, North Dakota, Oregon, South Dakota, Washington, Wisconsin, Puerto Rico and the U.S.Virgin Islands.The casinos of Puerto Rico and U.S.Virgin Islands are covered in the Caribbean section of the guide.

In the U.S.we present detailed information on each operating casino and cardroom.If a casino or cardroom is in the planning or construction stage, we indicate that it is "NEW ", present as much information as possible and its projected opening date.

In Arizona many Indian tribes have negotiated compacts with the state.The Indian casinos offer slots and poker games.Some are located near the urban centers of Phoenix and Tucson while most are in the more rural areas of the State.

In California many of the cardrooms operate in a fashion similar to casinos.They offer Asian games and card games similar to those played in the Nevada casinos, but no slot machines are allowed.The California casinos operate like a member Club.The cardroom players play against each other.There is no "house".Those operating in the major urban centers continue to expand with new games and all star lavish entertainment.Some of the cardrooms are operated by Indian Tribes.

Colorado continues its low stakes gaming in the three historic mining towns of Black Hawk, Central City and Cripple Creek.Two Indian casinos also operate under the same rules.

The first Indian casino opened in Connecticut in 1992 and continues to expand and attract New England players away from Atlantic City.In late 1996 the second Indian casino opened.

In 1995, Delaware approved the operations of slot casinos at its three pari-mutual race tracks.

Florida has numerous casino cruises to nowhere.