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                                                                  Exhibit 10.140

                           DOMINION ACCOUNT AGREEMENT
                        (Lakes Management - New Project)

     THIS DOMINION ACCOUNT AGREEMENT, (the "Agreement"), dated effective as of
January 27, 2005 (the "Effective Date'"), between Iowa Tribe of Oklahoma, a
federally-chartered corporation ("Iowa Corp" and sometimes hereinafter referred
to as the "Borrower"), created pursuant to Section 3 of the Oklahoma Indian
Welfare Act of June 26, 1936 (49 Stat. 1967) under a federal charter issued to
the Iowa Tribe of Oklahoma ("Iowa Tribe"), a federally recognized tribe, whose
business office is located at RR 1, P.O. Box 721, Perkins, Oklahoma 74059, and
Lakes Iowa Management, LLC, a Minnesota limited liability company (hereinafter
referred to as "Lakes"), whose business office is located at 130 Cheshire Lane,
Minnetonka, Minnesota 55305, and when it has executed a counterpart signature
page hereto, the "Agent" (as defined below).

                                    RECITALS

     WHEREAS, the Borrower is a federally-chartered corporation created pursuant
to Section 3 of the Oklahoma Indian Welfare Act of June 26, 1936 (49 Stat. 1967)
under a federal charter issued to the Iowa Tribe of Oklahoma, a federally
recognized tribe eligible for the special programs and services provided by the
United States to Indians because of their status as Indians and is recognized as
possessing powers of self-government.

     WHEREAS, the United States government holds lands in the State of Oklahoma
in trust for the benefit of the Iowa Tribe over which the Iowa Tribe possesses
sovereign governmental powers and the Iowa Tribe holds or intends to acquire
interests in lands which constitute "Indian lands" upon which the Iowa Tribe may
legally conduct gaming under applicable federal law.

     WHEREAS, Iowa Corp is vested with the sovereign immunity of the Iowa Tribe,
and has been established to control and manage the economic affairs of the Iowa
Tribe; and is the legal entity which will own and operate specified gaming
projects which are to be developed by Iowa Corp on behalf of the Iowa Tribe.

     WHEREAS, Lakes has entered into an agreement with Iowa Corp and the Iowa
Tribe dated January 27, 2005 ("Management Contract"), pursuant to which Lakes is
to manage the Gaming Facility and related Ancillary Facilities for a new project
owned by Iowa Corp on behalf of the Iowa Tribe.

     WHEREAS, Borrower and Lakes desire to enter into this Agreement in order to
provide for the receipt, deposit and disbursement of Gross Total Revenues
derived by the Borrower with respect to the Project (as set forth in the
Management Contract), and to grant Lakes a first priority and perfected security
interest in such revenues subject only to Permitted Liens, each for the purposes
and in accordance with the terms set forth herein, as provided under the terms
of the Management Contract.


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     NOW, THEREFORE, in consideration of the mutual agreements herein contained
and other good and valuable consideration, the receipt and sufficiency of which
are hereby acknowledged, the parties hereto do hereby agree as follows:

                                    ARTICLE 1
                                   DEFINITIONS

     Section 1.1 Unless the context otherwise requires, capitalized terms which
are not defined herein shall have the meaning ascribed to them in the Management
Contract.

     Section 1.2 DEFINED TERMS. The following terms when used herein shall have
the following meanings:

     "Agent" means the financial institution selected by the Borrower pursuant
to Section 6.5 hereof, and its successors and assigns.

     "Business Day" means a day other than (i) a Saturday or Sunday and (ii) any
day on which banks located in the State of Oklahoma are required or authorized
by law to remain closed.

     "Collateral" means the Project Revenues, the Project Dominion Account and
the cash and/or cash equivalents and other investment property deposited or
credited thereto from time to time, each whether now or hereafter owned,
existing, arising or acquired, and including any proceeds of the foregoing.

     "Event of Default" shall have the meaning assigned to such term in Section
5.1 hereof.

     "Notice of Exclusive Control" shall have the meaning assigned to such term
in Section 3.2 hereof.

     "Obligations" shall mean all loans, compensation, fees, expenses and other
amounts owing by (i) the Borrower to Lakes or its Affiliates under or with
respect to the Management Contract, the Operating Note, the Security Agreement,
and each of the other Transaction Documents, (ii) the Iowa Tribe under and with
respect to the Tribal Agreement and any other documents or agreements executed
in favour of Lakes or its Affiliates in connection with the Project Facilities,
(iii) together with any costs, expenses or other amounts hereafter owing by the
Borrower to Agent or Lakes pursuant to the terms of this Agreement, each of the
foregoing, whether now existing or hereafter incurred or arising.

     "Project Dominion Account" means that certain account owned and maintained
by the Borrower with the Agent formed by and subject to the terms of this
Agreement into which all Project Revenues shall be deposited, together with any
replacement or supplemental accounts related thereto.

     "Project" shall have the meaning assigned to such term in the Management
Contract and which shall include, without limitation, the gaming operations of
the Project.


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     "Project Revenues" shall mean the Gross Total Revenues (as such term is
defined in the Management Contract) of the Project, including without limitation
credit card receivables and other accounts receivable related to the Project.

     "Permitted Liens" shall mean: (i) all security interests and liens granted
by Borrower in favor of Lakes under the terms of the Management Contract or any
related Transaction Documents; and (ii) such other liens and security interests
as Lakes may consent to in writing.

                                    ARTICLE 2
                                GENERAL COVENANTS

     Section 2.1 CREATION OF PROJECT DOMINION ACCOUNT/LEGAL OPINION. Upon the
Agent's execution of this Agreement pursuant to Section 6.5 hereof, there is
hereby created with the Agent the Project Dominion Account in the name of
Borrower, which account is subject to the terms and conditions of this
Agreement. The Agent shall deposit into the Project Dominion Account, as
received, each and every payment of Project Revenues or proceeds thereof
delivered to the Agent in accordance with Section 2.2 hereof. Notwithstanding
any other term or provision contained herein or in the Management Contract, only
Lakes shall have the authority to make withdrawals from or exercise any other
rights with respect to Project Dominion Account; provided that upon written
notice to the Agent, Lakes may grant the Borrower the right (which may be
subsequently revoked by Lakes at any time) to make withdrawals and transfers
from the Project Dominion Account subject to any conditions set forth in such
notice. Agent hereby acknowledges the security interest in the Collateral
granted to Lakes by Borrower. On the date of execution of this Agreement, the
Borrower shall cause to be delivered to Lakes (a) such financing statements and
similar documents necessary to perfect the security interest granted to Lakes
pursuant to Section 3.1 hereof (the "Financing Statements") and (b) a legal
opinion in form and substance reasonably acceptable to Lakes, opining as to the
due authorization, execution, delivery and enforceability of this Agreement and
the Financing Statements by the Borrower, together with opinions as to the
Borrower's sovereign immunity waiver and noncontravention with laws and
agreements.

     Section 2.2 DEPOSIT OF REVENUES. The Borrower agrees that it will or will
direct Lakes, any other manager of the Project, and any other applicable parties
to cause all Project Revenues to be transferred to the Agent on each Business
Day for deposit into the Project Dominion Account. If any Project Revenues are
initially deposited in collection bank(s) (which shall be permitted provided the
collecting bank(s) execute and deliver the Joinder Agreement attached hereto as
Exhibit A with the Borrower, Lakes and the collecting banks in form mutually
acceptable to each of such parties), the Borrower shall transfer or cause to be
transferred all such Project Revenues or other Collateral, consisting of cash
and other collected funds directly by wire transfer of immediate available funds
to the Project Dominion Account on each Business Day. In the event that the
Borrower receives any payment that should have been deposited into the Project
Dominion Account as provided pursuant to this Agreement, the Borrower agrees
that it will hold such amounts in trust for the benefit of Lakes, and shall not
commingle any such


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funds with any of its funds or other property and shall immediately transfer
such amounts to the Agent for deposit into the Project Dominion Account. The
Borrower agrees that the Agent's officers, agents and employees are irrevocably
authorized by it to endorse for payment to the Agent any instruments received by
the Agent for deposit into the Project Dominion Account.

     Section 2.3 WITHDRAWALS FROM PROJECT DOMINION ACCOUNT. Subject to the terms
of this Agreement, Lakes acknowledges and agrees that during each calendar month
it shall make or permit such transfers from the Project Dominion Account to and
for the benefit of each of the Borrower and Lakes in such amounts and
priorities, for such purposes and as and when required pursuant to the terms of
Sections 2.8(b) and 5.5 of the Management Contract. Lakes further acknowledges
and agrees that transfers from the Project Dominion Account to Project Accounts
under Section 2.8(b) of the Management Contract and payment of the Minimum
Guaranteed Monthly Payment shall be timely made notwithstanding any provision of
this Dominion Agreement (except as otherwise provided under Section 5.2 hereof).
In connection with any such withdrawals and transfers and any other aspects of
the Project Dominion Account, the Agent shall acknowledge and comply with only
the withdrawal requests and other directions received from Lakes, except as
expressly provided in Section 2.2 above or pursuant to an arbitration award made
in an arbitration proceeding to which Lakes and the Borrower are parties. Lakes
acknowledges that when it shall release any funds from the Project Dominion
Account, then its security interest in such funds shall also be deemed to have
been released concurrently therewith.

     Section 2.4 INTEREST. The Project Dominion Account shall bear interest, and
subject to Section 3.2 of this Agreement, funds in that account shall be
invested in money market or other cash equivalent assets that are reasonably
acceptable to Borrower or, after the occurrence of any Event of Default, solely
by Lakes. All interest accruing with respect to amounts now or hereafter on
deposit with respect to the Project Dominion Account shall be deposited into the
Project Dominion Account and become part of the proceeds of the Collateral and
distributed as part of such proceeds.

     Section 2.5 MONTHLY REPORTING. On or before the tenth (10th) Business Day
of each calendar month, the Agent shall provide to the Borrower and Lakes an
account statement with respect to the Project Dominion Account reflecting all
deposits to, withdrawals from and charges credited against the Project Dominion
Account, and specifying the financial assets held in such account.

                                    ARTICLE 3
                     PLEDGE AND GRANT OF SECURITY INTERESTS

     Section 3.1 GRANT OF THE SECURITY INTEREST. As security for the payment and
performance of all of the Obligations, the Borrower hereby pledges to Lakes and
grants a continuing first perfected security interest to Lakes, for and on
behalf of Lakes itself and its Affiliates, subject only to Permitted Liens of
all of the Borrower's right, title and interest in and to the Collateral. The
Borrower represents and warrants that the Borrower is (or, to the extent that
the Collateral is acquired after the date hereof, will be) the sole legal and
beneficial owner of


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its respective Collateral and has exclusive possession and control thereof;
there are no security interests in, liens, charges or encumbrances on, or
adverse claims of title to, or any other interest whatsoever in, such Collateral
or any portion thereof except for Permitted Liens; and that no financing
statement, notice of lien, mortgage, deed of trust or instrument similar in
effect covering the Collateral or any portion thereof or any proceeds thereof
("LIEN NOTICE") exists or is on file in any public office, except as relates to
Permitted Liens and except as may have been filed in favor of Lakes relating to
this Agreement or related agreements, or for which duly executed termination
statements have been delivered to Lakes for filing. Without the prior written
consent of Lakes, Borrower will not in any way encumber, or hypothecate, or
create or permit to exist, any lien, security interest, charge or encumbrance or
adverse claim upon or other interest in the Collateral, except for Permitted
Liens, and the Borrower will defend the Collateral against all claims and
demands of all persons at any time claiming the same or any interest therein,
except as expressly provided herein. The Borrower will not permit any Lien
Notices to exist or be on file in any public office with respect to all or any
portion of the Collateral except, in each case, for Lien Notices of holders of
Permitted Liens or encumbrances permitted by the Management Contract or any
other Transaction Document or except as may have been filed by or for the
benefit of Lakes relating to this Security Agreement or related agreements. The
Borrower shall promptly notify Lakes of any attachment or other legal process
levied against any of the Collateral and any information received by any
Borrower relative to the Collateral, which may in any material way affect the
value of the Collateral or the rights and remedies of Lakes in respect thereto.

          If Borrower shall become entitled to receive or shall receive any
certificate or instrument as proceeds of Collateral, whether as an addition to,
in substitution of, or in exchange for any or all of the Collateral or any part
thereof, or otherwise, Borrower shall accept any such instruments as Lakes'
agent, shall hold them in trust for Lakes, and shall deliver them forthwith to
Agent in the exact form received, with Borrower's endorsement when necessary or
appropriate, or accompanied by duly executed instruments of transfer or
assignment in blank or, if requested by Lakes, an additional pledge agreement or
security agreement executed and delivered by Borrower, all in form and substance
satisfactory to Lakes, to be held by Lakes, subject to the terms hereof, as
additional Collateral to secure the obligations hereunder.

     The Borrower hereby irrevocably appoints Lakes its attorney-in-fact, which
appointment is coupled with an interest, with full authority in the place and
stead of Borrower and in the name of Borrower, Agent, Lakes or otherwise, from
time to time in Lakes' discretion (a) to execute and file financing and
continuation statements (and amendments thereto and modifications thereof) on
behalf and in the name of the Borrower with respect to the security interests
granted or purported to be granted hereby, (b) to take any action and to execute
any instrument which Lakes may deem necessary or advisable to exercise its
rights under Article 5 hereunder, and (c) upon the occurrence and during the
continuance of an Event of Default, to take any action and to execute any
instrument which Lakes may deem necessary or advisable to accomplish the
purposes of this Agreement, including, without limitation:

               (i) to obtain and adjust insurance required under this Agreement;


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               (ii) to ask, demand, collect, sue for, recover, compound, receive
     and give acquittance and receipts for moneys due and to become due under or
     in respect of any of the Collateral;

               (iii) to receive, endorse and collect any drafts or other
     instruments, documents and chattel paper, in connection with clauses (i)
     and (ii) above;

               (iv) to sell, convey or otherwise transfer any item of Collateral
     to any purchaser thereof; and

               (v) to file any claims or take any action or institute any
     proceedings which Lakes may deem necessary or desirable for the collection
     of any of the Collateral or otherwise to enforce the rights of Agent or
     Lakes with respect to any of the Collateral.

     Section 3.2 CONTROL. Agent covenants and agrees that it will comply with
all instructions, requests or other directions originated by Lakes concerning
the Project Dominion Account at any time without further consent by Borrower.
Except as otherwise provided in this Agreement, Agent shall accept withdrawal
and investment instructions with respect to the Collateral held in the Project
Dominion Account at the direction of Borrower or its authorized representatives
and Lakes until such time as Lakes delivers a written notice to Agent and the
Borrower in accordance with Section 5.2 that Lakes is thereby exercising
exclusive control over the Project Dominion Account ("Notice of Exclusive
Control"), provided that the proceeds of any such investments are deposited in
or credited to the Project Dominion Account contemporaneously with such
transaction; and provided, further, such investment instructions shall not
affect the type or nature of Collateral for attachment and perfection purposes
under the Oklahoma Uniform Commercial Code (as may be amended from time to time)
or any other applicable law. After Agent receives the Notice of Exclusive
Control, it will immediately cease complying with any investment instructions
concerning Project Dominion Account originated by Borrower or its
representatives and shall comply with only such investment instructions as are
originated by Lakes.

     Section 3.3 DURATION. The pledge and security interests granted herein in
the Collateral will respectively continue with respect to Lakes until cancelled
or terminated by Lakes under a written cancellation instrument signed by such
party or except as otherwise provided pursuant to an arbitration award made in
an arbitration proceeding to which Lakes and the Borrower are parties. Lakes
acknowledges and agrees that it shall cause the termination of this Agreement as
and when the Management Contract has been terminated, all Obligations have been
paid in full and Lakes no longer has any commitment to make loan advances, if
any, to the Borrower under the Management Contract.

                                    ARTICLE 4
                               BORROWER COVENANTS

     Section 4.1 Covenants of the Borrower. During the term of this Agreement,
the Borrower will observe and comply with the following requirements, unless
Lakes shall otherwise consent in writing:


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     (a) Further Assurance. The Borrower will promptly execute and deliver all
instruments and documents, and take such actions that may be necessary or that
the Agent or LAKES may reasonably request, in order to perfect and protect the
security interests granted hereby or, after an Event of Default, to enable the
Agent or Lakes to exercise and enforce its right and remedies hereunder with
respect to any Collateral in accordance with this Agreement. Without limiting
the generality of the foregoing, the Borrower will execute and file such
financing statements or continuation statements in respect thereof, or
amendments thereto, and such other instruments of notices, as may be necessary
or desirable, or as the Agent or Lakes may reasonably request, in order to
perfect, preserve, and enhance the security interests granted hereby. The
Borrower hereby authorizes the Agent, with the prior written consent of Lakes,
or Lakes to file this Agreement (if the Borrower shall fail to provide an
appropriate financing statement within ten (10) business days after request) or
one or more continuation statements in respect thereof, relating to all or any
part of the Project Dominion Account or the Project Revenues without the
additional signature or consent of the Borrower where permitted by law. A
photocopy or other reproduction of this Agreement or any financing statement
covering the Project Dominion Account and Project Revenues or any part thereof
shall be sufficient as a financing statement where permitted by law.

     (b) No Revocation. The Borrower shall not revoke any direction or
authorization required or authorized to be given to the collection bank(s) and
Agent pursuant to Article 2 or elsewhere herein unless authorized pursuant to an
arbitration award made in an arbitration proceeding to which Lakes and the
Borrower are parties.

     (c) Financial Statements. After the occurrence of a Material Breach and
termination of the Management Contract, the Borrower will furnish the following
to Lakes upon request:

          (i)  Within thirty (30) days after the end of each month and one
               hundred twenty (120) days after the end of each Fiscal Year,
               financial and operating statements of the Project for such month
               (and year-to-date) or Fiscal Year, as applicable, including a
               balance sheet and a profit and loss statement, all in reasonable
               detail and conforming to generally accepted accounting principles
               for gaming operations. The monthly statements shall be prepared
               and certified by the Borrower as being true and correct
               representations of the information set forth therein and the
               annual financial statements shall be prepared, audited and
               certified by independent certified public accountants with casino
               auditing experience employed or retained by the Borrower. Lakes
               agrees that any such information, as well as any other
               information it may receive from Borrower relating to the Project,
               shall be and remain subject to the provisions of Section 9.20 of
               the Management Contract.

          (ii) Within fifteen (15) days after the filing thereof, a copy of the
               Borrower's regulatory filings under IGRA and its Tribal-State
               Compact, if any, for each calendar year during the term hereof,
               with all schedules attached.

          (iii) With each of the annual audited and monthly unaudited financial
               statements delivered pursuant to this subsection a certificate of
               the chief


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               financial officer of the Borrower or an appropriate officer of
               the manager of the Project, substantially in the form set forth
               in Exhibit B stating that, except as explained in reasonable
               detail in such certificate, all Gross Total Revenues with respect
               to the Project has been deposited into the Project Dominion
               Account for the period covered by such financial statement. If
               such certificate discloses an exception to such certification,
               such certificate shall set forth what action the Borrower has
               taken or proposes to take with respect thereto.

     (d) Insurance. At such time as Lakes shall no longer be the Manager of the
Project, the Borrower shall cause to be maintained insurance as required by the
Management Contract and naming Lakes as an additional insured, loss payee and
mortgagee, if applicable. Upon request, the Borrower shall provide to the Agent
and Lakes certificates of insurance or copies of insurance policies evidencing
that such insurance satisfying the requirements of such Management Contract is
in effect at all times.

                                    ARTICLE 5
                           EVENTS OF DEFAULT/REMEDIES

     Section 5.1 Events of Default. Each of the following occurrences shall
constitute an Event of Default:

     (a) Any material representation or warranty made by or on behalf of the
Borrower herein or in any report, certificate or other document furnished by or
on behalf of the Borrower pursuant to this Agreement shall prove to be false or
misleading in any material respect when made, and such false or misleading
statement shall cause a material loss or have a material adverse effect on any
Collateral of Lakes described in this Agreement or any other Transaction
Documents and such loss or adverse effect is not cured by the Borrower within
sixty (60) days after providing notice thereof to the Borrower.

     (b) The Borrower shall default in the due observance or performance of any
of its material obligations hereunder and such default shall continue for thirty
(30) days (unless a shorter or longer cure period is provided under the terms of
this Agreement) after written notice thereof has been sent to the Borrower by
Lakes or Agent; provided, however, that if the nature of such default (but
specifically excluding defaults curable by the payment of money) is such that it
is not possible to cure such default within such cure period, such cure period
shall be extended for so long as the Borrower shall be using diligent efforts to
effect a cure thereof.

     (c) A Material Breach by Borrower shall occur and such default shall
continue for thirty (30) days after written notice thereof has been sent to the
Borrower by Lakes.

     (d) An event of default shall have occurred under the Operating Note and
shall have continued beyond any applicable grace or cure period.


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     Section 5.2 REMEDIES ON DEFAULT. Whenever an Event of Default shall have
occurred and be continuing and, if such default is not cured within any
applicable cure period, Lakes may thereafter give Agent and the Borrower a
Notice of Exclusive Control, and Agent (for and on behalf and at the direction
of Lakes) or Lakes, as applicable, shall be entitled to pay to Lakes from the
Project Dominion Account all amounts otherwise payable to the Borrower under
Section 5.5 of the Management Contract, and to apply the same towards the
repayment of the Obligations, and to endorse in the name of the Borrower any
checks, drafts, notes or other instruments or documents received in payment of
or on account of the Project Revenues or other Collateral; and any such proceeds
so received and prepaid shall be applied to installments of principal on the
Obligations in the inverse order of their maturity; and provided further that
Lakes may obtain any injunctive or other relief as is necessary for the
enforcement of this Agreement and the terms and provisions set forth herein, and
may exercise such other rights and remedies available by law or agreement;
PROVIDED, HOWEVER, that any and all obligations of Borrower and remedies of
Lakes shall be Limited Recourse and shall be subject to the limitations set
forth in the Resolution of Limited Waiver attached to the Management Contract;
and provided further that, notwithstanding any term or provision contained
herein, Lakes shall take all steps necessary to continue to permit and cause the
necessary withdrawals and transfers to be made from the Project Dominion Account
in accordance with Section 2.3 hereof, with the exception that Lakes shall be
entitled to retain all amounts otherwise payable to the Borrower under Section
6.5 (including any payments required to be made under Section 5.5(a)(i)) of the
Management Contract and apply the same towards the repayment of the Obligations;
and in no event shall Lakes exercise any remedy against the Borrower (excluding
other third parties) with respect to the Project Revenues other than such
remedies as are necessary to require their deposit into the Project Dominion
Account or seeking an accounting and turnover of any Project Revenues held in
trust by the Borrower as required under Section 2.2 hereof until such time that
the Borrower shall have ceased business operations at the Project, at which time
Lakes may exercise all rights and remedies under applicable law or by agreement
and apply all proceeds of the Collateral to the repayment of the Obligations.
Borrower agrees that, to the extent notice of sale shall be required by law with
respect to the disposition of any Collateral, at least ten (10) calendar days
notice to the Borrower of the time and place of any public sale or the time
after which a private sale is to be made shall constitute reasonable
notification. Lakes agrees that it shall withdraw and terminate any Notice of
Exclusive Control at such time that all outstanding Events of Default have been
cured by the Borrower.

     Lakes shall have the right at any time, but shall not be obligated, to make
any payments and do any other acts Lakes may deem necessary or desirable to
protect its security interest in the Collateral, including, without limitation,
that after the occurrence of an Event of Default the right to pay, purchase,
contest or compromise any encumbrance, charge or lien (excluding any Permitted
Liens) applicable or purported to be applicable to any Collateral hereunder, and
whether prior to or after the occurrence of any Event of Default, appear in and
defend any action or proceeding purporting to affect its security interest in
and/or the value of any Collateral, and in exercising any such powers or
authority, the right to pay all expenses incurred in connection therewith,
including attorneys' fees. Borrower hereby agrees that it shall be bound by any
such payment made or incurred or act taken by Lakes hereunder and shall
reimburse Lakes for all reasonable payments made and expenses incurred under
this Agreement, which amounts shall be secured under this Agreement. Lakes shall
have no obligation to make any of the foregoing payments or perform any of the
foregoing acts


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     The Agent's and Lakes' sole duty with respect to the custody, safekeeping
and preservation of the Collateral, under Section 9-207 of the Code or
otherwise, shall be to deal with it in the same manner as either of them deals
with similar property for their own account. Neither the Agent nor Lakes nor any
of their directors, officers, trustees, employees, representatives, or agents
shall be liable for failure to demand, collect or realize upon all or any part
of the Collateral or for any delay in doing so or shall be under any obligation
to sell or otherwise dispose of any Collateral in connection with the exercise
of any of their rights and remedies under this Agreement.

     Each of the parties hereto acknowledge and agree that all reasonable costs
and expenses incurred by the Agent after an Event of Default and expiration in
connection with the exercise of any remedy hereunder, including reasonable
attorneys' fees, are the costs, expense and responsibility of the Borrower and
shall be paid from the Project Dominion Account notwithstanding any other terms,
provisions or priorities set forth in this Agreement; provided however that if
the Borrower is the prevailing party in any action or proceeding seeking
enforcement of this Agreement, then the Borrower shall not be and Lakes shall be
responsible for such related costs and expenses.

     Section 5.3 WAIVERS; REMEDIES. Any waiver given by Lakes hereunder shall be
effective if it is in writing and only in the specific instance and for the
specific purpose given. Mere delay or failure to act shall not preclude the
exercise or enforcement of any rights and remedies available to Lakes. All
rights and remedies of the Agent and/or Lakes shall be cumulative and may be
exercised singularly in any order or concurrently, at the option of Lakes, and
the exercise or enforcement of any such right or remedy shall neither be a
condition to nor a bar to the exercise or enforcement of any other right or
remedy.

                                    ARTICLE 6
                                    THE AGENT

     Section 6.1 AGENT'S RIGHTS AND DUTIES.

     (a) The Agent's sole agency and duty with respect to Lakes and this
Agreement is for the purposes of perfecting Lakes' pledge and security interest
in the Collateral and the Agent shall have no other duty or obligation,
fiduciary or otherwise to Lakes except to the extent expressly set forth herein.

     (b) The Agent undertakes to perform such duties as are specifically set
forth in this Agreement, and no implied covenants or obligations shall be read
into this Agreement against the Agent.

     (c) In the absence of bad faith on its part, Agent may conclusively rely,
as to the truth of the statements and the correctness of the opinions expressed
therein, upon certificates or opinions furnished to the Agent and conforming to
the requirements of this Agreement believed by it to be genuine and to have been
signed or presented by the proper party or parties; but in the case of any such
certificates or opinions which by any provision hereof are specifically required


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to be furnished to the Agent, the Agent shall be under a duty to examine the
same to determine whether or not they conform to the requirements hereof.

     (d) In case an Event of Default has occurred and is continuing, the Agent
shall exercise such of the rights and powers vested in it by this Agreement, and
use the same degree of care and skill in their exercise, as a prudent person
would exercise or use under the circumstances in the conduct of such person's
own affairs.

     (e) No provision of this Agreement shall be construed to relieve the Agent
from liability for its own wilful misconduct, negligence or breach of duty
hereunder, except that:

          (i)  this subsection shall not be construed to limit the effect of
               subsections (a) or (b) of this Section;

          (ii) the Agent shall not be liable for any error, of judgment made in
               good faith by an officer of the Agent, unless it shall be proved
               that the Agent was negligent in ascertaining the pertinent facts;
               and

          (iii) no provision of this Agreement shall require the Agent to expend
               or risk its own funds or otherwise incur any financial liability
               in the performance of any of its duties hereunder, or in the
               exercise of any of its rights or powers, if it shall have
               reasonable grounds for believing that repayment of such funds or
               adequate indemnity against such risk or liability is not
               reasonably assured to it.

     (f) Except for the requirements under Section 3.2 hereof, the safekeeping
of any funds in its possession, the accounting for funds actually received by it
hereunder and the investment of the funds in accordance with the instructions of
the Borrower (provided Lakes has not issued a Notice of Exclusive Control) and
Lakes, the Agent shall have no duty as to any Project Revenues or other
Collateral or as to the taking of any necessary steps to preserve rights against
any Persons or any other rights pertaining to any Project Revenues or other
Collateral.

     Section 6.2 INDEMNIFICATION. The Borrower and Lakes jointly and severally
agree to hold the Agent harmless and to defend the Agent against any claims,
causes of actions or damages arising out of any claim against the Agent by any
Person with respect to amounts due to such Person from sums paid to the Agent
hereunder, other than with respect to claims arising out of the willful
misconduct or gross negligence by the Agent, its officers, agents or employees,
in the performance of its duties under this Agreement, and any such amounts
shall be deemed to be Costs of Gaming Operations under the Management Contract
and subject to the terms of Section 2.9 thereof.

     Section 6.3 FEES AND EXPENSES. The Borrower agrees to pay the Agent its
reasonable fees and charges for serving as Agent hereunder and after an Event of
Default to pay and reimburse the Agent or Lakes on demand for all out-of-pocket
expenses (including in each case all filing and recording fees and taxes and all
reasonable fees and expenses of counsel) incurred or expended by the Agent or
Lakes in connection with the creation, perfection, satisfaction, foreclosure or
enforcement of the security interests granted hereby and the preparation,


                                                                         Page 11

<PAGE>

administration and enforcement of this Agreement; provided however that if the
Borrower is the prevailing party in any action or proceeding seeking enforcement
of this Agreement, then the Borrower shall not be and Lakes shall be responsible
for such related costs and expenses. If Borrower shall fail to pay any of such
costs when due, Lakes may make a withdrawal or proceeds from the Project
Dominion Account in an amount sufficient to cause the payment of the same or
reimburse Lakes for any such payment.

     Section 6.4 CERTAIN RIGHTS OF AGENT. Except as otherwise provided in
Section 6.1 hereof:

     (a) The Agent may rely and shall be protected in acting or refraining from
acting upon any certificate, statement, instrument, opinion, report, notice,
request, direction, consent, order or other paper or documents believed by it to
be genuine and to have been signed or presented by the proper party or parties.

     (b) Whenever in the administration of this Agreement the Agent shall deem
it desirable that a matter be proved or established prior to taking, suffering,
or omitting to take any action hereunder, the Agent (unless other evidence be
herein specifically prescribed) may, in the absence of bad faith on its part,
rely upon a certificate of an officer of Lakes.

     (c) The Agent shall not be bound to make any investigation into the facts
or matters stated in any certificate, statement, instrument, opinion, report,
notice, request, direction, consent, order or other paper or document believed
by it to be genuine and to have been signed or presented by the proper party or
parties, but the Agent, in its discretion, may make such further inquiry or
investigation into such facts or matters as it may see fit.

     Section 6.5 AGENT REQUIRED, SELECTION AND ELIGIBILITY. On or before sixty
(60) days prior to the Commencement Date (as estimated by the Borrower and
Lakes), Borrower shall select an eligible financial institution to act as the
agent (the "Agent") under this Agreement and cause the Agent to execute a
counterpart signature page to this Agreement, thereby becoming a party hereto.
Thereafter, there shall at all times be an Agent hereunder. Any such Agent shall
be a financial institution organized and doing business under the laws of the
United States of America or of any State, having a combined capital, undivided
profits and surplus of at least $500,000,000. If at any time the Agent shall
cease to be eligible in accordance with the provisions of this Section, it shall
resign immediately in the manner and with the effect hereinafter specified in
this Article 6.

     Section 6.6 RESIGNATION AND REMOVAL, APPOINTMENT OF SUCCESSOR.

     (a) No resignation or removal of the Agent and no appointment of a
Collecting Bank pursuant to this Article shall become effective until the
acceptance of appointment by the Collecting Bank under Section 6.7 and execution
by such Collecting Bank of a joinder agreement assuming the obligations of such
resigning Agent hereunder or of a Dominion Account Agreement substantially in
the form of this Agreement.


                                                                         Page 12

<PAGE>

     (b) The Agent may resign at any time by giving thirty (30) days prior
written notice thereof to the Borrower and Lakes. If an instrument of acceptance
by a Collecting Bank shall not have been delivered to the Agent within thirty
(30) days after the giving of such notice of resignation, the resigning Agent
may petition any court of competent jurisdiction for the appointment of a
Collecting Bank.

     (c) Subject to subsection (a) above, the Agent may be removed at any time
by an instrument in writing executed by the Borrower and Lakes (so long as a
Notice of Exclusive Control has not been issued by Lakes to the Agent) and
delivered to the Agent.

     (d) If the Agent shall resign or be removed for any cause, the Borrower (so
long as a Notice of Exclusive Control has not been issued by Lakes to the Agent)
and Lakes shall promptly appoint a Collecting Bank.

     (e) The Borrower shall give notice of each removal of the Agent and each
appointment of a Collecting Bank by mailing written notice of such event within
15 days thereof by certified mail, return receipt requested, postage prepaid, to
Lakes. Each notice shall include the name of the Collecting Bank and the address
of its principal corporate trust office.

     Section 6.7 ACCEPTANCE OF APPOINTMENT BY SUCCESSOR. Every Collecting Bank
appointed hereunder shall execute, acknowledge, and deliver to the Borrower and
Lakes, and to the retiring Agent an instrument accepting such appointment, and
thereupon the resignation or removal of the retiring Agent shall become
effective and such Agent, without any further act, deed, or conveyance, shall
become vested with all the rights, powers, trusts, and duties of the retiring
Agent, but, on request of the Borrower, Lakes or the Collecting Bank, such
retiring Agent shall, upon payment of its charges, execute and deliver an
instrument transferring to such Collecting Bank all the rights, powers and
trusts of the retiring Agent, and shall duly assign, transfer and deliver to
such Collecting Bank all property and money held by such retiring Agent
hereunder. Upon request of any such Collecting Bank, the Borrower shall execute
any and all instruments for more fully and certain vesting in and confirming to
such Collecting Bank for all such rights, powers and trusts.

     Section 6.8 MERGER, CONVERSION, CONSOLIDATION OR SUCCESSION TO BUSINESS.
Any corporation into which the Agent may be merged or converted or with which it
may be consolidated, or any corporation resulting from any merger, conversion,
or consolidation to which the Agent shall be a party, or any corporation
succeeding to all or substantially all of the corporate trust business of the
Agent, shall be the successor of the Agent hereunder, without the execution or
filing of any paper or any further act on the part of any of the parties hereto.

     Section 6.9 NO SET-OFF. The Agent shall not set off from the Collateral any
obligations or other amounts which may be payable to the Agent by the Borrower,
Lakes or by any other Person, other than amounts due pursuant to Section 6.3.

     Section 6.10 CONFLICTS. In the event of any inconsistency between this
Agreement and any depository agreement of Agent now or hereafter existing with
respect to the Project Dominion Account, the terms of this Agreement shall
control.


                                                                         Page 13

<PAGE>

                                    ARTICLE 7
                                  MISCELLANEOUS

     Section 7.1. NOTICES. Except as otherwise provided herein, any notice or
demand which, by provision of this Agreement, is required or permitted to be
given or served any party to the others shall be deemed to have been
sufficiently given and served for all purposes: (a) (if mailed) three (3)
calendar days after being deposited, postage prepaid, in the United States Mail,
registered or certified mail; or (b) (if delivered by express courier) one
Business Day after being delivered to such courier; or (c) (if delivered in
person) the same day as delivery, or until another address or addresses are
given in writing by a party as follows:

If to the Borrower:    Iowa Tribe of Oklahoma
                       a federally-chartered corporation
                       RR 1, P.O. Box 721
                       Perkins, OK 74059
                       Attention: Chairman

     With a copy to:   David McCullough, Esq.
                       Doerner, Saunders, Daniel & Anderson, L.L.P.
                       211 N. Robinson Ave. Suite 501
                       Oklahoma City, Ok 73102-7112

If to Lakes:           Lakes Iowa Management, LLC
                       130 Cheshire Lane
                       Minnetonka, MN
                       Attention: Timothy J. Cope

     With a copy to:   Kevin C. Quigley, Esq.
                       Hamilton Quigley Twait & Foley PLC
                       W1450 First National Bank Building
                       332 Minnesota Street
                       St. Paul, MN 55101-1314

          and          Brian J. Klein, Esq.
                       Maslon, Edelman, Borman & Brand, LLP
                       3300 Wells Fargo Center
                       90 South Seventh Street
                       Minneapolis, MN 55402-4140

To Agent:              At the address set forth on the signature page hereto.

     Any notice given under this Agreement by any party shall be given to all
parties.

     Section 7.2 SEVERABILITY. If any provision of this Agreement is prohibited
by, or is unlawful or unenforceable under, any applicable law of any
jurisdiction, such provision shall, as


                                                                         Page 14

<PAGE>

to such jurisdiction, be ineffective to the extent of such prohibition without
invalidating the remaining provisions hereof, provided, however that where the
provisions of any such applicable law may be waived, they hereby are waived by
the Parties to the fullest extent permitted by law to the end that this
Agreement shall be deemed to be a valid and binding agreement in accordance with
its terms.

     Section 7.3 SURVIVAL. The warranties, representations, covenants and
agreements set forth herein shall survive the execution and delivery of this
Agreement and shall continue in full force and effect until this Agreement has
been terminated pursuant to Section 3.3 hereof.

     Section 7.4 CAPTIONS. Captions herein are for convenience only and shall
not be deemed part of this Agreement.

     Section 7.5 BINDING EFFECT. Subject to any limitations on assignment set
forth in the Management Contract, this Agreement shall be binding upon and inure
to the benefit of the parties hereto, their respective successors and assigns.

     Section 7.6 AMENDMENTS. This Agreement may not be amended, modified,
waived, cancelled or terminated, except in writing executed by all of the
parties hereto.

     Section 7.7 RIGHTS, POWERS, WAIVERS, ETC. Each and every right, remedy and
power granted to Agent and Lakes hereunder or to Lakes under the Obligations
shall be cumulative and may be exercised by the Agent or Lakes, as applicable,
from time to time concurrently or independently as often and in such order as
the Agent or Lakes may deem expedient; provided, however, that any and all
remedies of the Agent and Lakes shall be Limited Recourse. No failure on the
part of the Agent or Lakes to exercise and no delay in exercising, any power or
right hereunder shall operate as a waiver thereof, nor shall any single or
partial exercise of any power or right preclude any other or further exercise
thereof of any other power or right.

     Section 7.8 COUNTERPARTS. This Agreement may be executed in any number of
counterparts, each of which shall be considered an original but together shall
constitute one and the same instrument.

     Section 7.9 SOVEREIGN IMMUNITY WAIVER; ARBITRATION; SUBMISSION TO
JURISDICTION. This Agreement constitutes the Dominion Account Agreement as
defined and referred to in Section 2.8(a) of the Management Contract. As such
and without limiting the scope of such Management Contract, the provisions of
Section 9.10 and Article 10 of the Management Contract apply to this Agreement
and are hereby incorporated by reference, including, without limitation, the
limited sovereign immunity waiver, limitations on recourse and arbitration and
jurisdiction provisions contained therein and the Resolution of Limited Waiver
attached thereto. This Agreement and the Project Dominion Account will be
governed by the internal laws of the State of Oklahoma without giving effect to
its conflict of laws principles and without limiting the foregoing, the Oklahoma
Uniform Commercial Code (as may be amended form time to time) notwithstanding
any provision therein or other applicable law that would otherwise make such
laws inapplicable to the Borrower. The parties hereto may not change the law
governing this


                                                                         Page 15

<PAGE>

Agreement and the Project Dominion Account without express written consent of
the Borrower, Agent and LAKES.

     Section 7.10 AGREEMENTS CONTROL. In the event of inconsistency between the
Management Contract and this Agreement, this Agreement shall control.

         [THE REMAINDER OF THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.]


                                                                         Page 16

<PAGE>

     IN WITNESS WHEREOF, the parties hereto have executed this Dominion Account
Agreement, in counterparts and under seal, as of the Effective Date.

                                        "BORROWER"

                                        Iowa Tribe of Oklahoma
                                        a federally-chartered corporation


                                        By: /s/ Phoebe O'Dell
                                            ------------------------------------
                                        Name: Phoebe O'Dell
                                              ----------------------------------
                                        Its: Chairperson
                                             -----------------------------------

                                        ATTEST:


                                        By: /s/ Eugene Big Soldier Jr.
                                            ------------------------------------
                                        Name: Eugene Big Soldier Jr.
                                              ----------------------------------
                                        Its: Tribal Secretary
                                             -----------------------------------


                                        LAKES IOWA MANAGEMENT, LLC


                                        By: /s/ Timothy Cope
                                            ------------------------------------
                                        Name: Timothy Cope
                                              ----------------------------------
                                        Its: President
                                             -----------------------------------

                                        ATTEST:


                                        By: /s/ Rob Wyre
                                            ------------------------------------
                                        Name: Rob Wyre
                                              ----------------------------------
                                        Its: Sr. VP OPS
                                             -----------------------------------

Date of Joinder of Agent: ____________, 200_

                                        "AGENT"

                                        [______________________________________]


                                        By:
                                            ------------------------------------
                                        Name:
                                              ----------------------------------
                                        Its:
                                             -----------------------------------

                                        ADDRESS FOR NOTICES:

                                        ----------------------------------------

                                        ----------------------------------------

                                        ----------------------------------------

DOMINION AGREEMENT

<PAGE>

                                    EXHIBIT A

                        COLLECTING BANK JOINDER AGREEMENT

     THIS JOINDER AGREEMENT is dated as of __________, 200__ by
________________________________, a __________________________________
("Collecting Bank").

     WHEREAS, pursuant to Section 2.2 of that certain Dominion Account Agreement
(Management)(New Project) dated January 27, 2005 (as amended or otherwise
modified from time to time, the "Dominion Agreement") by and among Iowa Tribe of
Oklahoma, a federally-chartered corporation ("Borrower"), Lakes Iowa Management,
LLC ("Lakes") and ____________________________________ ("Agent"), the Collecting
Bank, must execute and deliver a Joinder Agreement in accordance with the
Agreement.

     NOW THEREFORE, as a further inducement to Lakes to continue to provide
credit accommodations, development and management services to the Borrower, the
Collecting Bank hereby covenants and agrees as follows:

     1.   All capitalized terms used herein shall have the meanings assigned to
          them in the Dominion Agreement unless expressly defined herein to the
          contrary.

     2.   The Collecting Bank hereby enters into this Joinder Agreement in order
          to comply with Section 2.2 of the Agreement and acknowledges receipt
          of a copy of the Dominion Agreement.

     3.   Collecting Bank will be from time to time receiving Project Revenues
          from the Borrower which shall be deposited into account No.
          ____________ maintained by the Borrower with the Collecting Bank (such
          account, together with any replacement thereof shall hereinafter be
          referred to as the "Collecting Bank Account").

     4.   The Collecting Bank acknowledges and agrees that it shall comply with
          and be bound by each of the terms and provisions of the Dominion
          Agreement as if originally a party thereto and all references set
          forth in the Dominion Agreement to "Project Dominion Account" shall be
          deemed to be references to the Collecting Bank Account and all
          references to the "Agent" shall be deemed to be references to the
          Collecting Bank; provided, however, that Collecting Bank hereby
          acknowledges and agrees that on each Business Day all collected
          Project Revenues and other collateral delivered to or received by it
          shall be transferred directly to the Agent in immediately available
          funds.

DOMINION AGREEMENT

<PAGE>

     5.   Without limiting the foregoing, Collecting Bank does hereby
          acknowledge and agree that Lakes is the holder of a prior perfected
          security interest in the Project Revenues notwithstanding their
          deposit into the Collection Bank Account or their other transfer to
          the Collecting Bank, and hereby waives any conflicting security
          interest or rights of set off in or to any of such Project Revenues
          and related Collateral.

     6.   This Joinder Agreement shall be governed by the laws of the State of
          Oklahoma and shall be binding upon the Collection Bank and its
          successors and assigns.

     IN WITNESS WHEREOF, the undersigned Collection Bank has executed and
delivered this Joinder Agreement as of the date set forth above.

                                                                            Bank
                                        -----------------------------------


                                        By:
                                            ------------------------------------
                                        Name:
                                              ----------------------------------
                                        Its:
                                             -----------------------------------

DOMINION AGREEMENT

<PAGE>

                                    EXHIBIT B

                             COMPLIANCE CERTIFICATE

Dated ____________, 200_

     I, the Chief Financial Officer of Iowa Tribe of Oklahoma, a
federally-chartered corporation (the "Borrower"), do hereby provide this
Compliance Certificate in connection with that certain Dominion Account
Agreement (Management)(New Project) dated January 27, 2005 (the "Dominion
Agreement"), by and between the Borrower, Lakes, and __________________________
Bank (the "Bank"); capitalized terms used but not otherwise defined herein shall
have the meaning set forth in the Dominion Agreement.

     I certify that as of the date hereof:

     1)   All Gross Total Revenues arising from the operations of the Project
          from ________________, 200__ to ______________, 200__ have been
          deposited into the Project Dominion Account, Account No.
          __________________________ with the Bank.

                                        IOWA TRIBE OF OKLAHOMA
                                        a federally-chartered corporation


                                        By:
                                            ------------------------------------
                                        Name:
                                              ----------------------------------
                                        Its: Chief Financial Officer

DOMINION AGREEMENT