CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated February 22, 2024 (February 27,
2025 as to Note 17) relating to the financial statements of PENN Entertainment, Inc., appearing in the Annual Report on Form 10-K of PENN Entertainment, Inc. for the year ended December 31, 2025. We also consent to the reference to us under the
heading “Experts” in such Registration Statement.
/s/ Deloitte & Touche LLP
Philadelphia, Pennsylvania