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                                                                    EXHIBIT 10.6

                              TAX SHARING AGREEMENT

Agreement by and among Delaware North Companies, Incorporated ("Parent"),
Sportsystems Corporation ("Sportsystems"), and Wheeling Island Gaming, Inc. for
itself and its subsidiaries ("Wheeling"), effective for Parent and Sportsystems
as of the first day of the consolidated return year beginning January 1, 2001,
and effective for Wheeling as of December 20, 2001, the date that it became a
wholly-owned subsidiary of Sportsystems; and thereby a member of the Parent's
Affiliated Group.

      WHEREAS, the parties hereto are members of an Affiliated Group as defined
by Section 1504(a) of the Internal Revenue Code of 1986, as amended (Code), and

      WHEREAS, the Affiliated Group has since 1965 filed a consolidated federal
income tax return in accordance with Code Section 1501, and is required to file
a consolidated federal income tax return for years subsequent to that year; and

      WHEREAS, the parties desire to establish a method for:

      1.    Allocating the annual consolidated federal income tax liability
            (determined in accordance with Regulations Section 1.1502-2) among
            them.

      2.    Reimbursing Parent for payment on behalf of the Affiliated Group of
            such tax liability.

      3.    Compensating a member for its tax attributes which are used by
            carrying them back to a prior year of the Affiliated Group.


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      THEREFORE, in consideration of the mutual covenants and promises
contained herein, the parties hereto agree as follows:

      1.    Parent shall file a consolidated federal income tax return for each
            year while this Agreement is in effect for which the Affiliated
            Group is required or permitted to file such return. The parties
            hereto shall execute any consents, elections, or other documents
            required or appropriate for the filing of the return.

      2.    The amounts to be paid pursuant to Paragraph 6 of this agreement
            shall be determined as follows:

            STEP 1. The consolidated federal income tax liability for each
            taxable year shall be allocated by charging to each member an amount
            equal to that member's tax liability, determined as if it had filed
            a separate consolidated return for that year and for all years while
            a member, and by crediting to each member the benefit of its tax
            attributes to which it would be entitled, determined as if it had
            filed a separate consolidated return for that year and for all years
            while a member.

            STEP 2. Where the tax attributes of a member are not absorbed by it
            on this separate consolidated return basis until a later year, a
            portion of the consolidated federal tax liability for such later
            year shall be reallocated. This reallocation shall take into account
            all consolidated return years of the Affiliated Group during which
            it is a member. This reallocation is determined by comparing the tax
            which was allocated to the member during all such years with the tax
            liability determined


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            had the member filed separate consolidated returns during all such
            years.

            STEP 3. The amount of any reallocation determined under Step 2
            which would cause the total tax liability allocated to the member
            to exceed the total tax liability determined had it filed separate
            consolidated returns during all such years shall be reallocated to
            Parent.

      3.    In determining the separate consolidated return tax liability of a
            member, the following rules apply:

            A.    Dividends received by one member from another member will be
                  assumed to qualify for the 100 percent dividend-received
                  deduction of Code Section 243, or they shall be eliminated
                  from such calculation in accordance with Regulations Section
                  1.1502-13.

            B.    Gain or loss on inter-company transactions, whether deferred
                  or not, will be treated by each party in the manner required
                  by Regulations Section 1.1502-13.

            C.    Elections regarding tax credits and tax computations, which
                  might have been different from the consolidated return
                  treatment if separate consolidated returns had actually been
                  filed, will be made on an annual basis by Parent. Parent shall
                  determine for the Affiliated Group and for each member whether
                  an election shall be made to forego a net operating loss
                  carryback arising in a consolidated return year.


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            D.    Parent and all other members of the Affiliated Group shall be
                  treated as a single entity. Where a member has subsidiaries of
                  its own, it and its subsidiaries shall form a sub-group, and
                  this sub-group shall be treated as a single entity.

            E.    The benefit of any tax attribute shall not be credited to a
                  member unless that tax attribute has actually reduced the
                  consolidated federal income tax liability of the Affiliated
                  Group.

      4.    It is acknowledged that allocation of the consolidated federal
            income tax liability for the Affiliated Group under Code Section
            1552(a)(2) and Regulation Section 1.1502-33(d)(3), the method
            required to be used by it in determining earnings and profits for
            income tax purposes and in determining the tax basis of a member for
            income tax purposes, may be different from the allocation resulting
            from this Agreement.

      5.    The provisions of this agreement shall be administered by Parent,
            who is solely responsible for the resolution of any inconsistencies
            in a manner that will reasonably reflect the facts and circumstances
            of the members involved.

      6.    A. As soon as practical after the end of each consolidated federal
            income tax return year, each member shall pay to Parent the amount
            of federal income tax allocated to it pursuant to Paragraph 2. Each
            member shall advance to Parent the amounts necessary to reimburse
            Parent for the member's portion of any estimated federal income
            taxes required to be paid by Parent


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            during the year, which amounts shall be computed using the steps in
            Paragraph 2 and reasonable annual projections made by Parent. These
            advances shall reduce the amount payable after the end of the year,
            and any remaining balance shall be settled as appropriate.

            B.    Parent shall, at its discretion, advance to each member the
                  benefit of the member's tax attributes which are reflected in
                  estimated federal income tax payments paid by Parent during
                  the year, which amounts shall be computed using the steps in
                  Paragraph 2 and reasonable annual projections made by Parent.
                  These advances shall reduce the amount payable after the end
                  of the year, and any remaining balance shall be settled as
                  appropriate.

            C.    If a member is credited with the benefit of a tax attribute
                  pursuant to Paragraph 2 in a later year, Parent shall pay to
                  the member the amount of such benefit as soon as practical
                  after the end of that year.

      7.    If the consolidated federal income tax liability is subsequently
            adjusted for any year, whether by means of an amended return, claim
            for refund, or Internal Revenue Service examination, the amounts
            charged or credited for that year pursuant to this Agreement shall
            be recomputed to give effect to such adjustments, and prompt
            settlement shall be made between the parties. Any other tax year
            which is affected by such adjustments (e.g., due to carryovers or
            carrybacks) shall be similarly recomputed and promptly settled.


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            Interest paid or received, as a result of such adjustments shall be
            allocated to the parties whose separate return tax liability is
            adjusted.

      8.    This Agreement shall apply to the taxable year 2001 and to all
            subsequent taxable years unless suspended or terminated in writing
            by the parties. Notwithstanding such suspension or termination, this
            Agreement shall continue in effect with respect to any payments,
            refunds, or adjustments due between the parties for any taxable
            years prior to such suspension or termination.

      9.    This Agreement shall not be assignable by one party without the
            prior written consent of the other party.

      10.   All documents, including, but not limited to, tax returns,
            supporting schedules, work papers, and correspondence, relating to
            the consolidated federal income tax returns filed for a taxable year
            during which this Agreement is in effect shall be available to a
            party during regular business hours for a period of years equal to
            applicable federal record retention requirements.

      11.   Any party which leaves the Affiliated Group shall be bound by this
            Agreement for all taxable years for which it is included in the
            consolidated federal income tax return.

      12.   The parties hereto specifically recognize that from time to time
            other companies may become members of the Affiliated Group by virtue
            of becoming a subsidiary of any party to this agreement. The parties
            agree that such members become parties to this Agreement unless a
            specific exclusion is created.


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      13.   Any alteration, modification, addition, deletion, or other change in
            the consolidated federal income tax return provisions of the Code or
            the Regulations thereunder shall automatically be applicable to this
            Agreement mutatis mutandis.

      14.   Failure of one or more parties hereto to meet the definition of
            member of the Affiliated Group shall not operate to terminate this
            Agreement with respect to the other parties as long as two or more
            parties hereto continue as members.

      15.   If Wheeling is reorganized as a non-taxable entity (e.g., an LLC
            treated as a partnership, etc.), Parent, Sportsystems, and any other
            entity with an ownership interest in Wheeling, will be entitled to
            be paid by Wheeling an amount equal to the federal income tax
            liability which would have been allocated to Wheeling had it
            remained as a member of the affiliated group, calculated pursuant to
            paragraph 2 above. Further, Parent, Sportsystems, and any other
            entity with an ownership interest in Wheeling, will be entitled to
            be paid by Wheeling an amount equal to the state income tax
            liability which would have been paid by Wheeling had Wheeling filed
            separate or combined state income tax returns as a Subchapter C
            corporation for the relevant taxing jurisdiction. The amounts
            payable by Wheeling shall be allocated to each owner proportionate
            to their ownership interest.

      16.   This Agreement shall bind and inure to the respective successors and
            assigns of the parties; but no assignment shall relieve any



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            party's obligations hereunder without the written consent of Parent.

      17.   This Agreement shall be governed by the laws of the State of New
            York.

      IN WITNESS WHEREOF, the parties hereto have caused their names to be
      subscribed and executed by their respective authorized officers on the
      dates indicated.

DELAWARE NORTH COMPANIES, INCORPORATED

By:                                          Date:
   ---------------------------------------        -----------------------
      Bruce W. Carlson
      Vice President-Controller


SPORTSYSTEMS CORPORATION

By:                                          Date:
   ---------------------------------------        -----------------------
      Ronald Sultemeier
      President


WHEELING ISLAND GAMING, INC., for itself and as agent for the Subsidiaries
listed below:

By:                                          Date:
    --------------------------------------        -----------------------
      Michael D. Corbin
      Vice President-Finance


WHEELING ISLAND GAMING, INC. SUBSIDIARIES

      1.    Wheeling Land Development Corp.
      2.    WDRA Food Service, Inc.



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