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Exhibit 31.2

CERTIFICATIONS PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002



| |  | I, Patrick W. Cavanaugh, certify that:
| |  | --------------------------------------



|1. |  | I have reviewed this annual report on Form 10-K/A of Acres Gaming
Incorporated;                                                                                                                                                                                                                                       
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|  
|2. |  | Based on my knowledge, this annual report does not contain any untrue
statement of 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 annual report;
|  
|3. |  | Based on my knowledge, the financial statements, and other financial
information included in this annual 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 annual
report.                 
|  
|4. |  | The registrants other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant
and have:                                                                                           



| | a. |  | Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our
supervision, 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 report is being prepared;                
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|
| | b. |  | Evaluated the effectiveness of the registrants disclosure
controls and procedures and presented in this annual report our
conclusions about the effectiveness of the disclosure controls and
procedures, as of the end of the period covered by this annual
report based on such evaluation; and                                                                                             
|
| | c. |  | Disclosed in this annual report any change in the
registrants internal control over financial reporting that occurred
during the registrants most recent fiscal quarter (the registrants
fourth fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially affect,
the registrants internal control over financial reporting; and



|5. |  | The registrants other certifying officer and I have disclosed, based on
our most recent evaluation of internal control over financial reporting,
to the registrants auditors and the audit committee of the registrants
board of directors (or persons performing the equivalent functions):
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| | a. |  | All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting
which are reasonably likely to adversely affect the registrants
ability to record, process, summarize and report financial
information; and
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|
| | b. |  | Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrants
internal control over financial reporting.                                                                                               

|                       |  |     |     |                                                                                  
|---------------------- |  | --- | --- | ---------------------------------------------------------------------------------
|Date: October 24, 2003 |  | By: | /s/ | Patrick W. Cavanaugh                                                             
|                       |  |     |    
|                       |  |     |     | Patrick W. Cavanaugh
Senior Vice President, Chief Financial Officer
and Treasurer