**EXHIBIT31.2**

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**CERTIFICATIONOF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER**

Section 302 Certification

 

I,Wesley D. Allison, certify that:

 

1.                                       I havereviewed this report on Form 10-Q of Caesars Entertainment, Inc.;

 

2.                                       Based onmy knowledge, this report does not contain any untrue statement of a materialfact or omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

 

3.                                       Based onmy knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this report;

 

4.                                       Theregistrant’s other certifying officer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) for the registrant and have:

 

a)              Designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision, to ensure that material information relatingto the registrant, including its consolidated subsidiaries, is made known to usby others within those entities, particularly during the period in which thisreport is being prepared;

 

b)             (Reserved)

 

c)              Evaluated the effectivenessof the registrant’s disclosure controls and procedures and presented in thisreport our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and

 

d)             Disclosed in this report anychange in the registrant’s internal control over financial reporting thatoccurred during registrant’s most recent fiscal quarter that has materiallyaffected, or is reasonably likely to materially affect, the registrant’sinternal control over financial reporting;

 

5.                                       Theregistrant’s other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theregistrant’s auditors and the audit committee of registrant’s board ofdirectors (or persons performing the equivalent functions):

 

a)              All significant deficienciesand material weaknesses in the design or operation of internal control overfinancial reporting, which are reasonably likely to adversely affect theregistrant’s ability to record, process, summarize and report financial information;and

 

b)             Any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the registrant’s internal control over financial reporting.

 
| Date:  November 8, 2004 | /s/  WESLEY D. ALLISON                                                 |   |
|-------------------------|------------------------------------------------------------------------|--------|
|                    | Wesley D. Allison                                                      |   |
|                    | Senior Vice President,  Controller and Interim Chief Financial Officer |
|                    | (Principal Accounting Officer)                                         |

 

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