<PAGE>



                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                   FORM 10-QSB
                                   -----------

[X]     Quarterly  Report  pursuant  to  Section  13  or 15(d) of the Securities
        Exchange  Act  of  1934

For  the  quarterly  period  ended  March  31,  2003

[   ]   Transition  Report  pursuant  to Section 13 or 15(d) of the Securities
        Exchange  Act  of  1934

        For  the  transition  period  from  __________  to  __________

        Commission  File  Number  0-30375

                             LAS VEGAS GAMING, INC.
                             ----------------------
        (Exact name of Small Business Issuer as specified in its charter)

Nevada                             88-0392994
------                             ----------
(State  or other jurisdiction of   (IRS Employer
incorporation)                     Identification  No.)

          3120 SOUTH RAINBOW BLVD. SUITE 204   LAS VEGAS, NEVADA 89146
          ------------------------------------------------------------
                    (Address of principal executive offices)
                    ----------------------------------------

                                  702-733-9703
                                  ------------
                           (Issuer's telephone number)
                           ---------------------------

        _________________________________________________________________
     (Former name, former address and former fiscal year if changed since last
                                     report)


State the number of shares outstanding of each of the issuer's classes of common
equity,  as of the latest practicable date:  5,845,455 shares of Common Stock as
of  April  30,  2003.

Transitional  Small  Business  Disclosure Format (check one):  Yes [  ]   No [X]





<PAGE>


                         PART I.  FINANCIAL INFORMATION

Item  1.          Financial  Statements
GENERAL

The  Company's unaudited financial statements included with this Form 10-QSB are
as  follows:

     (a)  Balance Sheets as of March 31, 2003(unaudited), and December 31, 2002;

     (b)  Statements  of Operations three months ended March 31, 2003, and three
          months  ended  March  31,  2002  (unaudited);

     (c)  Statement  of Stockholders' Equity - January 1, 2003 to March 31, 2003
          (unaudited);

     (d)  Statement  of  Cash Flows - three months ended March 31, 2003 and 2002
          (unaudited);

     (e)  Notes  to  Unaudited  Financial  Statements.

The  unaudited  financial  statements  have  been  prepared  in  accordance with
generally  accepted  accounting principles for interim financial information and
the  instructions to Form 10-QSB.  In the opinion of management, all adjustments
(consisting  only  of  normal  recurring adjustments) considered necessary for a
fair presentation have been included.  Operating results for this interim period
are  not necessarily indicative of the results that can be expected for the full
year.







                                       2


<PAGE>
LAS  VEGAS  GAMING,  INC.  AND  SUBSIDIARY
BALANCE  SHEETS
<TABLE>
<CAPTION>


                                     March 31,        December 31,
                                          2003               2002
                                   ----------------   -------------
<S>                               <C>                 <C>
                                  (Unaudited)
ASSETS

Current assets:
Cash                                $      761,659   $ 1,050,610
Accounts receivable, net of allowance       56,702        65,877
Parts inventory                             91,064       101,734
Prepaid expenses                            61,631       127,062
Jackpot reserve deposits                 4,199,514     4,079,806
                                   ------------------------------
                                         5,170,570     5,425,089
Equipment and software, net
of accumulated depreciation                647,796       623,031

Other assets:
Trademarks, copyrights, patents
and other intangibles
  net of accumulated amortization
 of $287,500 and $269,500                  128,827       143,682
Due from officers                           55,545        60,026
Deposits and other                          51,279        45,152
                                   ------------------------------
                                   $     6,054,017   $ 6,296,980
                                   ==============================
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Accounts payable                   $        71,022   $    69,194
Progressive jackpot liability              598,427       537,415
                                   ------------------------------
                                           669,449       606,609
                                   ------------------------------
Stockholders' equity:
Convertible preferred stock,
..001 par, 5,000,000 shares authorized,
  541,400 shares issued and outstanding        541           541
Common stock, $.001 par,
25,000,000 shares authorized,
  5,845,455 shares issued and outstanding    5,845         5,845
Additional paid-in capital              12,225,640    12,214,184
Due from officers and stockholders        (420,000)     (420,000)
Deficit                                 (6,427,468)   (6,110,199)
                                   ------------------------------
                                         5,384,568     5,690,371
                                   ------------------------------
                                   $     6,054,017   $ 6,296,980
                                   ==============================

</TABLE>



See  notes  to  financial  statements

                                       3

<PAGE>


LAS  VEGAS  GAMING,  INC.  AND  SUBSIDIARY
STATEMENTS  OF  OPERATIONS
FOR  THE  THREE  MONTH  PERIODS  ENDED  MARCH  31,  2003  AND  2002  (Unaudited)


<TABLE>
<CAPTION>


                                                  Three                        Three
                                                  Months                       Months
                                                  Ended                       Ended
                                                  March 31,                    March 31,
                                                    2003                         2002
                                       -------------------------------------------------------
<S>                                    <C>                                <C>
Sales                                                           236,927   $           179,224
                                       -------------------------------------------------------

Costs and expenses
Gaming operations                                               196,336               309,022
Selling, general and administrative                             262,400               402,964
Research and development                                         34,553                36,640
Depreciation and amortization                                    76,200                71,011
                                       ---------------------------------  --------------------
                                                                569,489               819,637
                                       ---------------------------------  --------------------

Loss before interest and other income  (332,562)              (640,413)

Interest and other income                                        15,293                36,052
                                       ---------------------------------  --------------------

Net loss                               $                       (317,269)  $          (604,360)


                                       =================================  ====================

Basic and diluted net loss per share   $                          (0.05)  $             (0.10)
                                       =================================  ====================

Weighted average shares outstanding                           5,845,455             5,822,333
                                       =================================  ====================
</TABLE>







See  notes  to  financial  statements.



                                       4



<PAGE>

LAS  VEGAS  GAMING,  INC.  AND  SUBSIDIARY
STATEMENT  OF  STOCKHOLDERS'  EQUITY
FOR  THE  PERIOD  FROM  JANUARY  1,  2003  TO  MARCH  31,  2003  (unaudited)


<TABLE>
<CAPTION>


                         Preferred      Common         Additional       Due  from
                         stock          stock          paid-in          officers/
                         par  value     par  value     capital          shareholders      Deficit
                         -------------------------------------------------------------------------


<S>                      <C>            <C>            <C>              <C>               <C>
Balances,
December 31, 2002
                         $   541        $     5,845     $   12,214,173  $  (420,000)       $  (6,110,199)
Warrants issued to
Purchase game rights                                             3,145

Stock-based compensation                                         8,332

Net loss                       -                  -                  -            -             (317,269)
                          -------------------------------------------------------------------------------
Balances,
March 31, 2003            $  541        $     5,845    $    12,225,640 $   (420,000)      $   (6,427,468)
                          ===============================================================================



</TABLE>




See  notes  to  financial  statements.

                                       5



<PAGE>

LAS  VEGAS  GAMING,  INC.  AND  SUBSIDIARY
STATEMENTS  OF  CASH  FLOWS
FOR  THE  THREE  MONTH  PERIODS  ENDED  MARCH  31,  2003  AND  2002  (Unaudited)

<TABLE>
<CAPTION>



                                                  2003          2002
<S>                                          <C>         <C>
Operating activities:
Net cash used in operating activities        (86,278)   $  (654,299)
                                          -------------------------------


Investing activities:
Jackpot reserve deposits                    (119,708)       (38,527)
Purchase of property and equipment           (82,965)      (150,171)
                                          -------------------------------
Net cash used in investing activities       (202,673)      (188,698)
                                          -------------------------------

Financing activities:
Proceeds from sale of common stock                           22,044
                                          -------------------------------
Cash provided by financing activities              -         22,044
                                          -------------------------------

Increase (decrease) in cash                 (288,951)       820,953

Balance, beginning of period               1,050,610      3,930,732
                                          -------------------------------

Balance, end of period                    $  761,659   $  3,109,779
                                          -------------------------------


Non-cash financing and investing activities

Warrants issued to acquire game rights    $    5,145
                                          ===============================


</TABLE>




See  notes  to  financial  statements.


                                       6


<PAGE>



LAS  VEGAS  GAMING,  INC.
NOTES  TO  UNAUDITED  FINANCIAL  STATEMENTS

1.     Basis  of  Presentation:

The accompanying financial statements have been prepared by the Company pursuant
to  the rules and regulations of the Securities and Exchange Commission relating
to  interim financial statements.  Accordingly, certain information and footnote
disclosures  normally  included  in  the annual financial statements prepared in
accordance  with generally accepted accounting principles have been condensed or
omitted.  For  further  information,  please  refer  to  the  annual  financial
statements  of the Company, and the related notes, included within the Company's
Annual  Report  on  Form  10-KSB  for  the  fiscal year ended December 31, 2002,
previously  filed  with  the  Securities  &  Exchange Commission, from which the
information  as  of  December  31,  2002,  is  derived.

In  the  opinion  of  management,  all  adjustments  (consisting  only of normal
recurring  adjustments)  considered  necessary for a fair presentation have been
included.  The  results for the interim period are not necessarily indicative of
the  results  to  be  expected  for  the  full  year.

2.     Contingencies:

Gaming  regulations  and  licensing.  The  Company is licensed to conduct gaming
operations  in  Nevada,  New  Mexico,  Arizona,  Mississippi,  Nebraska, Oregon,
Washington and certain Native American tribes.  Failure to obtain and retain the
necessary  licenses  would  prevent  the  Company  from  fully  implementing its
business  plans  and  could  have  a  material  adverse  effect  on the Company.

Progressive  jackpots.  The  Company  provides  cash  reserve  deposits  and may
directly  or  indirectly  purchase  insurance  to  fund  the progressive jackpot
liability.  The  Company's progressive jackpot commitment at March 31, 2003, was
$3,689,029.  The  Company's  insurance  and  cash  reserves  exceed  its  total
commitment  by  approximately  $510,485.

Litigation.  In March 2003, a civil action was brought against us and others for
patent  violation by Planet Bingo, LLC.  Management is currently evaluating this
action  for materiality and cannot predict the outcome.  Therefore, no provision
for  loss  has  been  recorded  at  this  time.

3.  Stock-based  compensation:

The  Company  utilizes  Financial  Accounting  Standard Board Statement No. 123,
Accounting  for  Stock-Based  Compensation,  for  valuing compensatory stock and
option  awards.

                                       7


<PAGE>



Item  2.     Management's  Discussion  and  Analysis  of Financial Condition and
Results  of  Operations

This  report  on  Form 10-QSB contains certain forward-looking statements within
the meaning of section 21(e) of the Securities Exchange Act of 1934, as amended,
and  other  applicable securities laws.  All statements other than statements of
historical  fact  are  "forward-looking  statements"  for  purposes  of  these
provisions,  including any projections of earnings, revenues, or other financial
items; any statements of the plans, strategies, and objectives of management for
future  operation; any statements concerning proposed new products, services, or
developments,  any  statements  regarding  future  economic  conditions  or
performance,  statements  of belief, and any statement of assumptions underlying
any  of  the foregoing.  Such forward-looking statements are subject to inherent
risks  and  uncertainties, and actual results could differ materially from those
anticipated  by  the  forward-looking  statements.

Overview

We  are  in  the  business  of  marketing  and distributing casino games and are
expanding  into  the  distribution  of  certain  related  gaming  supplies  and
equipment.  We  are  licensed  by  gaming  regulatory  agencies  in  Nevada,
Mississippi,  Nebraska,  Oregon,  Washington and Arizona.   We are positioned to
offer  our  games,  supplies and equipment to nearly 500 casinos in these states
and  are  planning  for  growth  in  Native  American venues and certain foreign
countries.   There  is  currently  no  public  market  for our common stock.  We
intend  to  apply  for  listing  and  to  be  traded  on  an exchange as soon as
sufficient  revenues  and  profits  are  generated.  Profits are highly unlikely
prior  to  late  2003.

Through  the  current  reporting  period,  our  revenues  have  been  generated
substantially from one game, Nevada Numbers, operated exclusively in Nevada.  We
began  the  current  quarter  with  32 casinos offering the Nevada Numbers game,
ended  the  quarter  with  38,  and have an additional 3 casinos under contract.

We expect to be operating a new game in Nevada, named The Million Dollar Ticket,
in  15  to 20 casinos by the end of the second quarter of 2003.  In addition, we
expect  to  launch  Nevada  Bonanza,  a bingo game in the third quarter of 2003.

On May 13, 2003, we closed our acquisition of Triple Win In Nevada, Inc. (TWIN),
a  gaming  supplies  distributor,  in  consummation  of an Agreement and Plan of
Merger  dated  April 30, 2003 (the "Agreement").   Pursuant to the Agreement, we
acquired  all  the issued and outstanding stock of TWIN from its shareholders in
exchange  for  580,000 shares of LVGI common stock, plus $300,000 in cash.  Each
of the shareholders of TWIN also executed a covenant not to compete barring them
from  engaging  in  a gaming business similar to that of TWIN or from soliciting
any  of our employees until April 30, 2005.  A copy of the Agreement is attached
hereto  as an exhibit. The Agreement is effective April 30, 2003, but subject to
proper  filings  with  the Nevada Secretary of State.    Prior to the Agreement,
there  was  no  pre-existing  material  relationship  between  TWIN  and  its
shareholders  and  us  or our officers or directors, or any affiliates of any of
our  officers  or  directors.

                                       8

<PAGE>



In  the  second quarter of 2003, management plans to consummate its long-planned
acquisition  of  Imagineering  Systems,  Inc., a manufacturer of Keno equipment.
The  proposed structure as currently contemplated would be primarily a stock for
stock  transaction.

We  feel that the combination of operating additional games and the consummation
of  the  two  acquisitions, Triple Win In Nevada, Inc. and Imagineering Systems,
Inc., will bring us to a positive operating cash flow during the third or fourth
quarter  of  2003.

We  also  intend to expand the distribution of our games and other products into
Native  American  casinos including the operation of a linked, progressive bingo
game  in  Native American casinos in New Mexico.  We are also planning to pursue
opportunities  in Australia and on U.S. military bases throughout the world.  We
are  optimistic  that  the  imminent completion of our new keno system will open
many  new  markets  for  both the placement of games and the sales of equipment.

Liquidity  and  Capital  Resources

As  of  March  31, 2003, we maintained $761,659 in cash and cash equivalents and
$4,199,514  in  jackpot  reserve  deposits  (collectively,  "Liquid Resources").
During  the  first  quarter  of  2003, we spent approximately $83,000 on capital
equipment  as  we  continued  to  supply our customers with equipment for Nevada
Numbers.   Approximately  20  new locations are expected in 2003 at an estimated
cost  of $120,000.  Management anticipates that we will continue to operate at a
cash  flow  deficit  over  the  next several months as we expend cash for, among
other  things,  operating  cash  flow deficiencies resulting from supporting new
ventures,  the  purchase  of  equipment  for  and the marketing and promotion of
Nevada  Numbers,  The  Million Dollar Ticket, Super Bonanza Bingo, and expansion
into  Native  American casinos.  Additionally, the two planned mergers will have
short-term  negative  cash  flow  implications.

To  fund our present and expected operating cash flow deficiencies and our other
business  plans  as discussed in the overview section above, we are offering for
sale through a best-efforts, private placement offering, up to 400,000 Shares of
Series  B  Convertible  Preferred Stock (the "Shares").    The purchase price is
$5.00  per Share.   These shares will be non-voting, non-coupon and non-interest
bearing  shares, and they will carry no preference rights as to dividends.  Upon
liquidation,  however,  the  Series  B  Convertible  Preferred  Stock  provide a
preference  to  any  liquidation  funds over all other equity holders except the
Series  A  Preferred  Stock  as  to  the  funds  held  in  our  jackpot account.

The  holders of the Series B Convertible Preferred Stock will have the option to
convert  their  shares into the Company's common stock on a five-to-one basis at
any  time.  We will be able to call these shares at anytime during the first two
years they are outstanding by returning 125% of the amount invested.  This means
that  at  any  time within 24 months of the issuance of the Series B Convertible
Preferred  shares,  we  will  have  the  right to force the holder to return and
cancel  the  Shares in exchange for the payment of 125% of the amount originally
paid  for  the  Shares.  Following  this  two  year  period  and  continuing
indefinitely,  we  will  continue  to  have  this right to call in and force the
cancellation  of  the Shares based upon the payment to the holder of 125% of the
amount  originally  paid  for  the  Shares  plus an additional 10% of the amount
originally  paid  for  the  shares  for  each  year  thereafter.

                                       9

<PAGE>




If,  at  any  time,  the  funds  provided  by the Series B Convertible Preferred
Shareholders  pursuant  to this Offering are no longer needed or used to provide
jackpot  security  for  Nevada  Numbers,  then  each  holder  of  the  Series  B
Convertible  Preferred  Stock  will have the right to sell back up to 50% of his
Series  B  Convertible Preferred Stock to the Company in exchange for the amount
paid  for  that  stock.  And if, at any time, the funds provided by the Series B
Convertible  Preferred  Shareholders  pursuant  to  this  Offering are no longer
needed  or  used  to  provide jackpot security for TMDT, then each holder of the
Series  B Convertible Preferred Stock will have the right to sell back up to 50%
of  his  Series B Convertible Preferred Stock to the Company in exchange for the
amount paid for that stock.  In addition, beginning on July 31, 2008, and ending
on  October 31, 2008, the Series B Convertible Preferred Shareholders shall have
the  right,  at  their election, to sell back any Series B Convertible Preferred
Stock  to  the  Company  in  exchange  for  the  amount  paid  for  that  stock.

Results  of  operations

Net revenue for the three months ended March 31, 2003 increased to $236,927 from
$179,224  for  the  three months ended March 31, 2002.  This increase in revenue
was largely due to new casino contracts put into operation during the past year.

Our  operating  expenses  decreased to $569,489 for the three months ended March
31,  2003,  from  $819,137  for  the  three  months  ended March 31, 2002.  This
decrease  was  largely  due to the reduction in our administrative overhead that
was  affected  in  February  and  a  reduction  in our marketing and advertising
expenses.  We  incurred  selling, general and administrative costs in the amount
of $262,400 for the three months ended March 31, 2003 compared with $402,964 for
the  three  months  ended  March  31,  2002.  We  incurred  expenses from gaming
operations  of  $196,336 for the three months ended March 31, 2003 compared with
$309,022  for  the  three  months  ended  March  31,  2002.

We  had  net  losses of $317,269 for the three months ended March 31, 2003, down
from $604,360 for the same period ended March 31, 2002.  Generally, the decrease
in  the  net  loss  was  the  result of the increased revenues, the reduction in
overhead  costs,  and  the  cut  it marketing and advertising expenditures.  The
basic  and diluted net loss per share for the three months ended March 31, 2003,
was  $0.05,  down  from  a  loss of $0.10 per share for the same period in 2002.

Management  anticipates  that  losses  will  likely  continue  through  the next
quarter,  albeit  at a substantially lower amount, after which it is anticipated
that  the mergers and the planned introduction of the two new games will produce
sufficient  revenues  to  cover  operating  expenditures.

As  indicated  above,  during the last few months we have dramatically decreased
operating  costs.  We  plan  to  keep  costs  contained  at current levels until
operating  income  permits  some  modest  growth  in  our  infrastructure.

Critical  accounting  policies

The  preparation  of  financial statements in conformity with generally accepted
accounting  principles  requires  the Company's management to make estimates and
assumptions  that  affect  reported  amounts  and disclosures, some of which may
require  revision  in  future periods.  The most significant estimates

                                       10

<PAGE>


are  those  involving depreciation and amortization and the present value of the
uninsured  progressive  jackpots.

The  following  is  a  summary  of  what  management  believes  are the critical
accounting  policies related to the Company. See note 2, "Summary of Significant
Accounting  Policies,"  to  the  Company's  Consolidated  Financial  Statements
included in Part IV, Item 13 of Form 10KSB for a more detailed discussion of the
Company's  accounting  policies.  The  application  of  these  policies, in some
cases,  requires the Company's management to make subjective judgments regarding
the  effect  of  matters  that  are  inherently  uncertain.

Revenue  and  cost  recognition.  The  operation  of casino inter-linked systems
varies slightly among jurisdictions as a result of different gaming regulations.
However, in all jurisdictions, the linked progressive jackpot increases based on
the amount wagered.  A percentage of the wagers are recognized as revenue by the
Company  (and  by the participating casinos) and the balance is used to purchase
insurance  to  fund  the  base  progressive  jackpot.  The  Company recognizes a
liability  and  a  cost for the present value of the increase in the progressive
meter  for  jackpots  not  yet  won.

The  winner of a progressive jackpot is paid the amount of the progressive meter
in  equal  installments  over a period of 20 years or more.  The Company, at its
sole  discretion,  may  offer the winner an option to receive a discounted value
immediately.  Once  an inter-linked progressive jackpot is won (none as of March
31,  2003),  the Company purchases discounted US Treasury Securities to meet the
obligation  for  the  annual  payments,  assuming a discounted value is not paid
immediately.  The Company will classify these investments as "held-to-maturity",
stated  at  cost  adjusted  for  the  amortization  of premiums and accretion of
discounts  over  the  term  of  the  security  using  the  interest  method.

Jackpot  reserve  deposits.  This  amount  is  used  for  funding LVGI's various
jackpot  games.  Because  these  funds  are used to support operations, they are
classified  in  the  financial  statements  as  current  assets.

Equipment,  software, trademarks and other intangibles.  These assets are stated
at  cost  and  are  depreciated or amortized over their estimated economic life,
usually  less  than  10  years.

Item  3.     Controls  and  Procedures

As  required  by  Rule  13a-15  under  the  Securities Exchange Act of 1934 (the
"Exchange Act"), we carried out an evaluation of the effectiveness of the design
and operation of our disclosure controls and procedures within the 90 days prior
to  the  filing  date of this report.  This evaluation was carried out under the
supervision  and with the participation of our Chief Executive Officer and Chief
Financial  Officer,  Mr.  Russell  Roth.  Based  upon that evaluation, our Chief
Executive  Officer  and  Chief  Financial  Officer concluded that our disclosure
controls  and procedures are effective in timely alerting management to material
information  relating to us required to be included in our periodic SEC filings.
There  have  been  no  significant  changes in our internal controls or in other
factors that could significantly affect internal controls subsequent to the date
we  carried  out  our  evaluation.

Disclosure  controls  and  procedures are controls and other procedures that are
designed  to  ensure that information required to be disclosed our reports filed
or  submitted  under  the  Exchange  Act  is recorded,

                                       11

<PAGE>


processed,  summarized  and  reported,  within the time periods specified in the
Securities  and  Exchange  Commission's rules and forms. Disclosure controls and
procedures  include,  without  limitation,  controls  and procedures designed to
ensure  that information required to be disclosed in our reports filed under the
Exchange  Act is accumulated and communicated to management, including our Chief
Executive  Officer  and  Chief  Financial  Officer,  to  allow  timely decisions
regarding  required  disclosure.

                                       12

<PAGE>


                           PART II - OTHER INFORMATION

Item 1.  Legal  Proceedings

On  March  24, 2003, a civil action was brought in the US District Court for the
District  of  Nevada against us and others for patent violation by Planet Bingo,
LLC.  Management  is currently evaluating this action for materiality, but notes
that  sometimes  even  frivolous  patent lawsuits can be expensive to defend and
thus  can  have  a  material  effect  on  our  business  and  operations.

Item 2.  Changes  in  Securities  and  Use  of  Proceeds

None.

Item 3.  Defaults  Upon  Senior  Securities

None

Item 4.  Submission  of  Matters  to  a  Vote  of  Security  Holders

None

Item 5.  Other  Information

None

Item 6.  Exhibits  and  Reports  on  Form  8-K.

         (a)     Exhibits:

Exhibit
Number     Description  of  Exhibit
--------------------------------------------------------------------------------
10.1           Agreement  and  Plan  of Merger among Las Vegas Gaming, Inc., Las
               Vegas  Twin,  Inc.,  Triple  Win  in  Nevada, Inc., and Robert G.
               Ducaj,  II,  John  Mulligan, Leta K. Mulligan and Michael Cassidy
               dated  April  30,  2003.

99.1           Certification  of  Chief  Executive  Officer  and Chief Financial
               Officer  pursuant  to 18 U.S.C. Section 1350, as adopted pursuant
               to  Section  906  of  the  Sarbanes-Oxley  Act  of  2002(1);

     (b)     Reports  on  Form  8-K:

Form  8K  filed February 6, 2003, regarding the January 27, 2003, resignation of
Gary  Baldwin  as  a  Director  of  the  Company;

                                       13

<PAGE>


                                   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  thereunto  duly  authorized.

                              LAS  VEGAS  GAMING,  INC.



Date:     May15,  2003           /s/   Russell  R.  Roth
                                 ---------------------------
                                 Russell  R.  Roth
                                 Chairman of the Board and Chief Executive and
                                 Chief Financial Officer


                                       14


<PAGE>


                                 CERTIFICATIONS

I,  Russell  R.  Roth,  Chairman  of  the  Board,  and Chief Executive and Chief
Financial  Officer  certify  that:

1.   I  have  reviewed this quarterly report on Form 10-QSB of Las Vegas Gaming,
     Inc.;

2.   Based  on  my  knowledge, this quarterly report does not contain any untrue
     statement  of a material fact or omit to state a material fact necessary to
     make  the  statements  made, in light of the circumstances under which such
     statements  were made, not misleading with respect to the period covered by
     this  quarterly  report;

3.   Based  on  my  knowledge,  the  financial  statements,  and other financial
     information  included  in  this  quarterly  report,  fairly  present in all
     material  respects  the financial condition, results of operations and cash
     flows  of  the  registrant  as  of,  and for, the periods presented in this
     quarterly  report;

4.   The  registrant's  other  certifying  officers  and  I  are responsible for
     establishing and maintaining disclosure controls and procedures (as defined
     in  Exchange  Act  Rules  13a-14  and  15d-14) for the registrant and have:

     a)   designed  such  disclosure  controls  and  procedures  to  ensure that
          material  information  relating  to  the  registrant,  including  its
          consolidated  subsidiaries, is made known to us by others within those
          entities,  particularly  during  the  period  in  which this quarterly
          report  is  being  prepared;

     b)   evaluated  the  effectiveness  of the registrant's disclosure controls
          and procedures as of a date within 90 days prior to the filing date of
          this  quarterly  report  (the  "Evaluation  Date");  and

     c)   presented  in  this  quarterly  report  our  conclusions  about  the
          effectiveness  of  the disclosure controls and procedures based on our
          evaluation  as  of  the  Evaluation  Date;

5.   The  registrant's  other certifying officers and I have disclosed, based on
     our  most  recent  evaluation,  to  the registrant's auditors and the audit
     committee  of  registrant's  board  of directors (or persons performing the
     equivalent  functions):

     a)   all  significant  deficiencies  in the design or operation of internal
          controls  which  could  adversely  affect  the registrant's ability to
          record,  process,  summarize  and  report  financial  data  and  have
          identified  for  the  registrant's auditors any material weaknesses in
          internal  controls;  and

     b)   any  fraud, whether or not material, that involves management or other
          employees  who  have  a  significant role in the registrant's internal
          controls;  and

6.   The  registrant's  other  certifying  officers and I have indicated in this
     quarterly  report whether or not there were significant changes in internal
     controls  or  in  other  factors  that  could significantly affect internal
     controls  subsequent  to  the date of our most recent evaluation, including
     any corrective actions with regard to significant deficiencies and material
     weaknesses.

Date:  May  15,  2003


/s/ Russell  R.  Roth
_______________________
Russell  R.  Roth
Chairman  of  the  Board  and  Chief  Executive  and
Chief  Financial  Officer


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