Tioga Downs is a county-fair-themed standardbred racetrack (5/8 mile) and commercial casino located on a 138-acre (0.56 km2) site in Nichols, New York.

James Nuckel, then owner, stated that, "the track had been losing thousands of dollars a day and was still in the red after three years of operation" (New York Times, 1978).

In 2000, Jeffrey Gural, a real-estate executive, horse owner, and racing enthusiast, began lobbying for state approval of Video Lottery Terminals (VLTs) at racetracks.

Shortly after Gural, with partnership from Nevada Gold and Casinos, bought the old Tioga Park for $32 million (New York Times, 2006; Press and Sun Bulletin, 2006).

Artists that appeared at Tioga Downs have included Gretchen Wilson, Vanilla Ice, Tony Orlando, and Sister Sledge.

The racino offers player's club cards known as Tioga Rewards at five color-coded levels: Choice (red), Preferred (blue), Premier (silver), Elite (gold), and VIP (black).

Tioga Downs Casino Resort owner, Jeff Gural, presented the Food Bank of the Southern Tier with a $100,000 check during the event.