<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with Wdesk from Workiva-->
<!--Copyright 2022 Workiva-->
<!--r:3f92e0c6-0926-4e71-91f3-578583a63dd6,g:aa9b2944-7bed-4c6b-ba72-c466e8397fcb-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain"/>
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"/>
  <link:roleRef roleURI="http://www.pngaming.com/role/CONSOLIDATEDBALANCESHEETS" xlink:type="simple" xlink:href="penn-20220630.xsd#CONSOLIDATEDBALANCESHEETS"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CONSOLIDATEDBALANCESHEETS" xlink:type="extended" id="i647bc941d88d4de38101c36d0095f56b_CONSOLIDATEDBALANCESHEETS">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_61171a76-45da-4ded-90d9-87ae8de42dc2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_61171a76-45da-4ded-90d9-87ae8de42dc2" xlink:to="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrentAbstract_4f9f479d-bf8f-4331-a8c7-b19ecb276070" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:to="loc_us-gaap_AssetsCurrentAbstract_4f9f479d-bf8f-4331-a8c7-b19ecb276070" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_f5728429-682a-48b4-a001-527d7ff1890f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_4f9f479d-bf8f-4331-a8c7-b19ecb276070" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_f5728429-682a-48b4-a001-527d7ff1890f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_f4d367b2-e1ff-47f5-a2b7-5cbf6a663ab3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_4f9f479d-bf8f-4331-a8c7-b19ecb276070" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_f4d367b2-e1ff-47f5-a2b7-5cbf6a663ab3" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseCurrent_6f5f15a3-36ea-40bf-94f8-65bcbb27a1bb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_4f9f479d-bf8f-4331-a8c7-b19ecb276070" xlink:to="loc_us-gaap_PrepaidExpenseCurrent_6f5f15a3-36ea-40bf-94f8-65bcbb27a1bb" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsCurrent_b4ca6bf0-8496-43d2-b2e1-d8d17f057abd" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssetsCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_4f9f479d-bf8f-4331-a8c7-b19ecb276070" xlink:to="loc_us-gaap_OtherAssetsCurrent_b4ca6bf0-8496-43d2-b2e1-d8d17f057abd" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_3a21c37d-7321-4f99-8d7d-3e4f180f7299" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_4f9f479d-bf8f-4331-a8c7-b19ecb276070" xlink:to="loc_us-gaap_AssetsCurrent_3a21c37d-7321-4f99-8d7d-3e4f180f7299" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_2c59b2be-07bb-4085-88e7-0633590496a9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_2c59b2be-07bb-4085-88e7-0633590496a9" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_e5cba7fb-83cb-4e9f-ba98-7fac5d834871" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:to="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_e5cba7fb-83cb-4e9f-ba98-7fac5d834871" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_0af2ccca-7f3a-425f-a3ea-0bedbb4219a0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:to="loc_us-gaap_Goodwill_0af2ccca-7f3a-425f-a3ea-0bedbb4219a0" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_5be589f9-30cd-40ae-a38b-15e9f6a15cd9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_5be589f9-30cd-40ae-a38b-15e9f6a15cd9" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRightOfUseAsset_8787f10a-77f7-49ee-b1e3-e2663b3bc592" xlink:href="penn-20220630.xsd#penn_LeaseRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:to="loc_penn_LeaseRightOfUseAsset_8787f10a-77f7-49ee-b1e3-e2663b3bc592" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_87aed2d7-e8b1-4b4c-9321-617a1912f6a7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_87aed2d7-e8b1-4b4c-9321-617a1912f6a7" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_888c0f97-90c2-4b96-a267-40abfa7eb3b5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_e28da8ec-d33b-4cfe-9812-c5a689a6682e" xlink:to="loc_us-gaap_Assets_888c0f97-90c2-4b96-a267-40abfa7eb3b5" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAbstract_19ca3491-3425-4a02-90e0-7681aca9dd6e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_61171a76-45da-4ded-90d9-87ae8de42dc2" xlink:to="loc_us-gaap_LiabilitiesAbstract_19ca3491-3425-4a02-90e0-7681aca9dd6e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrentAbstract_de70a92d-0222-40b5-a3c6-7d9ed686f1e5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_19ca3491-3425-4a02-90e0-7681aca9dd6e" xlink:to="loc_us-gaap_LiabilitiesCurrentAbstract_de70a92d-0222-40b5-a3c6-7d9ed686f1e5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableCurrent_b58d7506-144c-4a45-b5d6-6a5d242c60a3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_de70a92d-0222-40b5-a3c6-7d9ed686f1e5" xlink:to="loc_us-gaap_AccountsPayableCurrent_b58d7506-144c-4a45-b5d6-6a5d242c60a3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_376a33ad-9695-440b-b303-93bba61a4228" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_de70a92d-0222-40b5-a3c6-7d9ed686f1e5" xlink:to="loc_us-gaap_LongTermDebtCurrent_376a33ad-9695-440b-b303-93bba61a4228" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationCurrent_5857de90-db5e-47ea-a39a-37dfb6c782c9" xlink:href="penn-20220630.xsd#penn_FinancingObligationCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_de70a92d-0222-40b5-a3c6-7d9ed686f1e5" xlink:to="loc_penn_FinancingObligationCurrent_5857de90-db5e-47ea-a39a-37dfb6c782c9" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseLiabilityCurrent_60a056e2-2075-4adb-9133-eb214ecea850" xlink:href="penn-20220630.xsd#penn_LeaseLiabilityCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_de70a92d-0222-40b5-a3c6-7d9ed686f1e5" xlink:to="loc_penn_LeaseLiabilityCurrent_60a056e2-2075-4adb-9133-eb214ecea850" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_aec93402-4c60-4d76-a9e3-82c533950e84" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_de70a92d-0222-40b5-a3c6-7d9ed686f1e5" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_aec93402-4c60-4d76-a9e3-82c533950e84" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_61139354-7b3c-47b6-9d07-4c790a831bb5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_de70a92d-0222-40b5-a3c6-7d9ed686f1e5" xlink:to="loc_us-gaap_LiabilitiesCurrent_61139354-7b3c-47b6-9d07-4c790a831bb5" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_f34ea3e5-4982-4d81-958d-12f06cb8a7bd" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_19ca3491-3425-4a02-90e0-7681aca9dd6e" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_f34ea3e5-4982-4d81-958d-12f06cb8a7bd" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationNoncurrent_1c3bd1ff-1652-402f-91ab-f9795502649d" xlink:href="penn-20220630.xsd#penn_FinancingObligationNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_19ca3491-3425-4a02-90e0-7681aca9dd6e" xlink:to="loc_penn_FinancingObligationNoncurrent_1c3bd1ff-1652-402f-91ab-f9795502649d" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseLiabilityNoncurrent_ac7aa87c-955d-4e99-8a35-d8ffc563daa9" xlink:href="penn-20220630.xsd#penn_LeaseLiabilityNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_19ca3491-3425-4a02-90e0-7681aca9dd6e" xlink:to="loc_penn_LeaseLiabilityNoncurrent_ac7aa87c-955d-4e99-8a35-d8ffc563daa9" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_fcd0bdf6-29c3-412f-8775-e9247f009483" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_19ca3491-3425-4a02-90e0-7681aca9dd6e" xlink:to="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_fcd0bdf6-29c3-412f-8775-e9247f009483" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_e894f84a-cb57-411a-98bf-2d9bf8f65f6e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_19ca3491-3425-4a02-90e0-7681aca9dd6e" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_e894f84a-cb57-411a-98bf-2d9bf8f65f6e" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_fd6ac138-24bf-4ff3-8d79-d8d83f709450" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_19ca3491-3425-4a02-90e0-7681aca9dd6e" xlink:to="loc_us-gaap_Liabilities_fd6ac138-24bf-4ff3-8d79-d8d83f709450" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingencies_9d24d1e5-84a4-4f12-8f93-4f57d6414a5a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingencies"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_61171a76-45da-4ded-90d9-87ae8de42dc2" xlink:to="loc_us-gaap_CommitmentsAndContingencies_9d24d1e5-84a4-4f12-8f93-4f57d6414a5a" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_61171a76-45da-4ded-90d9-87ae8de42dc2" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockValueOutstanding_1b49158b-0216-4b9d-acfc-a074889f4306" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValueOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:to="loc_us-gaap_PreferredStockValueOutstanding_1b49158b-0216-4b9d-acfc-a074889f4306" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockValueOutstanding_46dbd7c9-5d9d-440c-a51b-6e7ff094650f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValueOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:to="loc_us-gaap_CommonStockValueOutstanding_46dbd7c9-5d9d-440c-a51b-6e7ff094650f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockValue_58182412-5c3c-4782-8103-fc26bba7e5bf" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:to="loc_us-gaap_TreasuryStockValue_58182412-5c3c-4782-8103-fc26bba7e5bf" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapital_a0c26312-5baa-4762-91cf-69c5c9bfe669" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:to="loc_us-gaap_AdditionalPaidInCapital_a0c26312-5baa-4762-91cf-69c5c9bfe669" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_cb13f22b-3956-40e3-8beb-c2bc6b0d09e2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_cb13f22b-3956-40e3-8beb-c2bc6b0d09e2" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_617b410b-75a6-43e9-a52e-810c70c38cfa" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_617b410b-75a6-43e9-a52e-810c70c38cfa" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquity_3022c2d6-f03e-4c58-bf28-a29f5354715e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:to="loc_us-gaap_StockholdersEquity_3022c2d6-f03e-4c58-bf28-a29f5354715e" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterest_ddc7cfb7-a0d4-4091-81a2-132ff79b2d1d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:to="loc_us-gaap_MinorityInterest_ddc7cfb7-a0d4-4091-81a2-132ff79b2d1d" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_0c41132a-93dc-4414-8637-6567fc113243" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_87c6646a-1f3c-4f47-b719-b4e060a271fa" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_0c41132a-93dc-4414-8637-6567fc113243" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_4b4ff52f-7141-463e-b62a-67c6bf450c84" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_61171a76-45da-4ded-90d9-87ae8de42dc2" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquity_4b4ff52f-7141-463e-b62a-67c6bf450c84" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_aa92b199-4d1a-4860-b30a-c2f9ac4aac52" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_61171a76-45da-4ded-90d9-87ae8de42dc2" xlink:to="loc_us-gaap_StatementTable_aa92b199-4d1a-4860-b30a-c2f9ac4aac52" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_f2e94c8f-20f4-4193-a76d-6dd637cb6a9a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_aa92b199-4d1a-4860-b30a-c2f9ac4aac52" xlink:to="loc_us-gaap_StatementClassOfStockAxis_f2e94c8f-20f4-4193-a76d-6dd637cb6a9a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_f2e94c8f-20f4-4193-a76d-6dd637cb6a9a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_f2e94c8f-20f4-4193-a76d-6dd637cb6a9a" xlink:to="loc_us-gaap_ClassOfStockDomain_f2e94c8f-20f4-4193-a76d-6dd637cb6a9a_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_f856cef4-eeeb-4b25-a78a-9dbcdd9ba94d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_f2e94c8f-20f4-4193-a76d-6dd637cb6a9a" xlink:to="loc_us-gaap_ClassOfStockDomain_f856cef4-eeeb-4b25-a78a-9dbcdd9ba94d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesBPreferredStockMember_578aab0f-2842-45a7-8280-5e2a830c8485" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_f856cef4-eeeb-4b25-a78a-9dbcdd9ba94d" xlink:to="loc_us-gaap_SeriesBPreferredStockMember_578aab0f-2842-45a7-8280-5e2a830c8485" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesCPreferredStockMember_5d50695a-7abc-4358-a013-b1ddbd890f75" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesCPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_f856cef4-eeeb-4b25-a78a-9dbcdd9ba94d" xlink:to="loc_us-gaap_SeriesCPreferredStockMember_5d50695a-7abc-4358-a013-b1ddbd890f75" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesDPreferredStockMember_5242352f-6dc5-4655-8803-01e2b15a9b5d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesDPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_f856cef4-eeeb-4b25-a78a-9dbcdd9ba94d" xlink:to="loc_us-gaap_SeriesDPreferredStockMember_5242352f-6dc5-4655-8803-01e2b15a9b5d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockNonExchangeableMember_05753f98-279a-45a8-96c1-4f2c7c01e26f" xlink:href="penn-20220630.xsd#penn_CommonStockNonExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_f856cef4-eeeb-4b25-a78a-9dbcdd9ba94d" xlink:to="loc_penn_CommonStockNonExchangeableMember_05753f98-279a-45a8-96c1-4f2c7c01e26f" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_81b9111c-2874-4c81-82f9-635b18abce9c" xlink:href="penn-20220630.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_f856cef4-eeeb-4b25-a78a-9dbcdd9ba94d" xlink:to="loc_penn_CommonStockExchangeableMember_81b9111c-2874-4c81-82f9-635b18abce9c" xlink:type="arc" order="4"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/CONSOLIDATEDBALANCESHEETSParenthetical" xlink:type="simple" xlink:href="penn-20220630.xsd#CONSOLIDATEDBALANCESHEETSParenthetical"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CONSOLIDATEDBALANCESHEETSParenthetical" xlink:type="extended" id="id1793d875805486ab0d622bb90f7b763_CONSOLIDATEDBALANCESHEETSParenthetical">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockParOrStatedValuePerShare_ab366978-6497-4fb0-9301-c7eab05929ad" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_PreferredStockParOrStatedValuePerShare_ab366978-6497-4fb0-9301-c7eab05929ad" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesAuthorized_83b20f58-7e92-4613-bc4b-2c1a82d53074" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_PreferredStockSharesAuthorized_83b20f58-7e92-4613-bc4b-2c1a82d53074" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesIssued_1dd00d7f-fb43-4c0b-9f58-8f0e4efcd5cb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_PreferredStockSharesIssued_1dd00d7f-fb43-4c0b-9f58-8f0e4efcd5cb" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_0a8448e8-a0d7-4e7c-89e5-0908ab499d49" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_PreferredStockSharesOutstanding_0a8448e8-a0d7-4e7c-89e5-0908ab499d49" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_c1bb2eef-6516-4f1a-bf22-9e4e7aafbbeb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_c1bb2eef-6516-4f1a-bf22-9e4e7aafbbeb" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesAuthorized_02139023-de8c-4742-a8d5-aa3ad2a84e08" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_CommonStockSharesAuthorized_02139023-de8c-4742-a8d5-aa3ad2a84e08" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesIssued_c5b56ff0-4f00-48fa-a347-6fe6fc4c577f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_CommonStockSharesIssued_c5b56ff0-4f00-48fa-a347-6fe6fc4c577f" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_b7aa396c-7058-4c51-b3b0-90fa342cbb6c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_CommonStockSharesOutstanding_b7aa396c-7058-4c51-b3b0-90fa342cbb6c" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockShares_c28ef60d-6c7b-432c-8486-fda155cf3f50" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockShares"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_TreasuryStockShares_c28ef60d-6c7b-432c-8486-fda155cf3f50" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_380bc6f9-4a77-48bc-b8b2-039c07017467" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_1eec316a-408f-4d45-bdd8-2e3d61504eab" xlink:to="loc_us-gaap_StatementTable_380bc6f9-4a77-48bc-b8b2-039c07017467" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_9b41569e-76a4-480e-8eba-828fef1ce3ac" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_380bc6f9-4a77-48bc-b8b2-039c07017467" xlink:to="loc_us-gaap_StatementClassOfStockAxis_9b41569e-76a4-480e-8eba-828fef1ce3ac" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_9b41569e-76a4-480e-8eba-828fef1ce3ac_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_9b41569e-76a4-480e-8eba-828fef1ce3ac" xlink:to="loc_us-gaap_ClassOfStockDomain_9b41569e-76a4-480e-8eba-828fef1ce3ac_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_58ffe7e0-74c6-41b9-a1f5-9b6957b64357" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_9b41569e-76a4-480e-8eba-828fef1ce3ac" xlink:to="loc_us-gaap_ClassOfStockDomain_58ffe7e0-74c6-41b9-a1f5-9b6957b64357" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesBPreferredStockMember_907bbcaf-be76-4edf-b997-1306ca0f6b23" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesBPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_58ffe7e0-74c6-41b9-a1f5-9b6957b64357" xlink:to="loc_us-gaap_SeriesBPreferredStockMember_907bbcaf-be76-4edf-b997-1306ca0f6b23" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesCPreferredStockMember_13aab6c1-f7e9-4261-86c3-6251cfd92768" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesCPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_58ffe7e0-74c6-41b9-a1f5-9b6957b64357" xlink:to="loc_us-gaap_SeriesCPreferredStockMember_13aab6c1-f7e9-4261-86c3-6251cfd92768" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesDPreferredStockMember_3b34d714-1159-4737-8d84-1c01593b774c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesDPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_58ffe7e0-74c6-41b9-a1f5-9b6957b64357" xlink:to="loc_us-gaap_SeriesDPreferredStockMember_3b34d714-1159-4737-8d84-1c01593b774c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockNonExchangeableMember_59dfabfc-e4b6-4faa-b15a-70d7750205e2" xlink:href="penn-20220630.xsd#penn_CommonStockNonExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_58ffe7e0-74c6-41b9-a1f5-9b6957b64357" xlink:to="loc_penn_CommonStockNonExchangeableMember_59dfabfc-e4b6-4faa-b15a-70d7750205e2" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_5a8de10f-5cdf-4a6d-93d9-7b70b0d97f6a" xlink:href="penn-20220630.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_58ffe7e0-74c6-41b9-a1f5-9b6957b64357" xlink:to="loc_penn_CommonStockExchangeableMember_5a8de10f-5cdf-4a6d-93d9-7b70b0d97f6a" xlink:type="arc" order="4"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFOPERATIONS" xlink:type="simple" xlink:href="penn-20220630.xsd#CONSOLIDATEDSTATEMENTSOFOPERATIONS"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFOPERATIONS" xlink:type="extended" id="ifb6cce85e142426bb821d6c9cabb8667_CONSOLIDATEDSTATEMENTSOFOPERATIONS">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenuesAbstract_12b57036-8d4d-4aa2-a259-195f7037e047" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenuesAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_RevenuesAbstract_12b57036-8d4d-4aa2-a259-195f7037e047" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_13fd6955-3874-4857-ae26-bd6387f24841" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_12b57036-8d4d-4aa2-a259-195f7037e047" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_13fd6955-3874-4857-ae26-bd6387f24841" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpensesAbstract_36840bf5-ef83-4810-9c36-2ae560c9a437" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostsAndExpensesAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_CostsAndExpensesAbstract_36840bf5-ef83-4810-9c36-2ae560c9a437" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_f9708105-474d-42ea-9eb1-7f22003070d5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_36840bf5-ef83-4810-9c36-2ae560c9a437" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_f9708105-474d-42ea-9eb1-7f22003070d5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GeneralAndAdministrativeExpense_1e46c31f-4ef5-4634-9f8c-c236338bf735" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_36840bf5-ef83-4810-9c36-2ae560c9a437" xlink:to="loc_us-gaap_GeneralAndAdministrativeExpense_1e46c31f-4ef5-4634-9f8c-c236338bf735" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationAndAmortization_e51f8631-395d-4ffe-937f-a4e6b7b39ad7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationAndAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_36840bf5-ef83-4810-9c36-2ae560c9a437" xlink:to="loc_us-gaap_DepreciationAndAmortization_e51f8631-395d-4ffe-937f-a4e6b7b39ad7" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_7c7f028f-a9e7-4854-977c-4d950bc1c538" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostsAndExpenses"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_36840bf5-ef83-4810-9c36-2ae560c9a437" xlink:to="loc_us-gaap_CostsAndExpenses_7c7f028f-a9e7-4854-977c-4d950bc1c538" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingIncomeLoss_320d3901-7e86-4710-953a-4e4d963fb375" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_OperatingIncomeLoss_320d3901-7e86-4710-953a-4e4d963fb375" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_35420b08-9937-444a-9eb0-e1f89f5e6256" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpenseAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_35420b08-9937-444a-9eb0-e1f89f5e6256" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_f387b9f2-e1b5-4c81-b547-5da1fb303030" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_35420b08-9937-444a-9eb0-e1f89f5e6256" xlink:to="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_f387b9f2-e1b5-4c81-b547-5da1fb303030" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_fd562506-a31e-49d1-932e-4a1a9bceb1f5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_35420b08-9937-444a-9eb0-e1f89f5e6256" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_fd562506-a31e-49d1-932e-4a1a9bceb1f5" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_4b77e1b3-de22-48f6-bfbf-e0bd8bdad3b0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_35420b08-9937-444a-9eb0-e1f89f5e6256" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_4b77e1b3-de22-48f6-bfbf-e0bd8bdad3b0" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_IncomeExpenseFromNonoperatingActivitiesAndEquityMethodInvestments_d87d0556-e008-4886-ba76-7bd747477d66" xlink:href="penn-20220630.xsd#penn_IncomeExpenseFromNonoperatingActivitiesAndEquityMethodInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_35420b08-9937-444a-9eb0-e1f89f5e6256" xlink:to="loc_penn_IncomeExpenseFromNonoperatingActivitiesAndEquityMethodInvestments_d87d0556-e008-4886-ba76-7bd747477d66" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_971e9155-c8d9-4277-b652-d01f4408f744" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_971e9155-c8d9-4277-b652-d01f4408f744" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_f1291535-1aa5-4831-b3b7-23016344f451" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_f1291535-1aa5-4831-b3b7-23016344f451" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_cfdb584b-fbed-4320-8ab6-9ccc44621fc9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_ProfitLoss_cfdb584b-fbed-4320-8ab6-9ccc44621fc9" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_61ff0ed8-5e92-4cef-b89c-742c3f2a5750" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_61ff0ed8-5e92-4cef-b89c-742c3f2a5750" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_54465fc5-5a0d-47a2-ada8-c95b59960f1b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_NetIncomeLoss_54465fc5-5a0d-47a2-ada8-c95b59960f1b" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareAbstract_c062ef4d-8c70-4654-b7e1-9b7c75bcf5e3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_EarningsPerShareAbstract_c062ef4d-8c70-4654-b7e1-9b7c75bcf5e3" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasic_23f1e601-5818-41e3-ba3c-b9689001b87d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareAbstract_c062ef4d-8c70-4654-b7e1-9b7c75bcf5e3" xlink:to="loc_us-gaap_EarningsPerShareBasic_23f1e601-5818-41e3-ba3c-b9689001b87d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareDiluted_f7ca3182-38e3-4b1c-b631-aff8f97bea8a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareDiluted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareAbstract_c062ef4d-8c70-4654-b7e1-9b7c75bcf5e3" xlink:to="loc_us-gaap_EarningsPerShareDiluted_f7ca3182-38e3-4b1c-b631-aff8f97bea8a" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_5c6ff143-9bbe-4f38-b300-7f481137b323" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_5c6ff143-9bbe-4f38-b300-7f481137b323" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_7554d440-7a6c-42bb-94ac-5a2a26368a7f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_7554d440-7a6c-42bb-94ac-5a2a26368a7f" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_e3425e45-9b9b-4d9b-bdb6-d932289a69dc" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_7df478b6-6f95-4668-8ee6-cdd86e1db1a2" xlink:to="loc_us-gaap_StatementTable_e3425e45-9b9b-4d9b-bdb6-d932289a69dc" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_f1fd1cfc-3d3c-41e4-ae96-399afc6bfd16" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_e3425e45-9b9b-4d9b-bdb6-d932289a69dc" xlink:to="loc_srt_ProductOrServiceAxis_f1fd1cfc-3d3c-41e4-ae96-399afc6bfd16" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_f1fd1cfc-3d3c-41e4-ae96-399afc6bfd16_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_f1fd1cfc-3d3c-41e4-ae96-399afc6bfd16" xlink:to="loc_srt_ProductsAndServicesDomain_f1fd1cfc-3d3c-41e4-ae96-399afc6bfd16_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_225a4e33-7b1f-4c12-9b6d-a7d216a34a24" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_f1fd1cfc-3d3c-41e4-ae96-399afc6bfd16" xlink:to="loc_srt_ProductsAndServicesDomain_225a4e33-7b1f-4c12-9b6d-a7d216a34a24" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CasinoMember_a3af4890-334f-4c8e-9bbd-082029768eb5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CasinoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_225a4e33-7b1f-4c12-9b6d-a7d216a34a24" xlink:to="loc_us-gaap_CasinoMember_a3af4890-334f-4c8e-9bbd-082029768eb5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FoodBeverageHotelAndOtherMember_bdd77b71-b6b4-434a-ae49-6f36f0dbd040" xlink:href="penn-20220630.xsd#penn_FoodBeverageHotelAndOtherMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_225a4e33-7b1f-4c12-9b6d-a7d216a34a24" xlink:to="loc_penn_FoodBeverageHotelAndOtherMember_bdd77b71-b6b4-434a-ae49-6f36f0dbd040" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY" xlink:type="simple" xlink:href="penn-20220630.xsd#CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY" xlink:type="extended" id="i959add9fedf34f00addba21dadc2b287_CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_2e642374-2983-4f68-9333-901fde40439a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountingStandardsUpdateExtensibleList_23a2c7af-d189-4e2a-8337-93af60898577" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingStandardsUpdateExtensibleList"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_2e642374-2983-4f68-9333-901fde40439a" xlink:to="loc_us-gaap_AccountingStandardsUpdateExtensibleList_23a2c7af-d189-4e2a-8337-93af60898577" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInStockholdersEquityRollForward"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_2e642374-2983-4f68-9333-901fde40439a" xlink:to="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_be5c5468-ca0d-4b80-9bbe-a586eb5076b4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_PreferredStockSharesOutstanding_be5c5468-ca0d-4b80-9bbe-a586eb5076b4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_969c40cd-1bd3-4203-9990-135fffc2e5d9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_CommonStockSharesOutstanding_969c40cd-1bd3-4203-9990-135fffc2e5d9" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_9c58ae29-5fb2-4175-8557-805112dea910" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_9c58ae29-5fb2-4175-8557-805112dea910" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_0809b783-61ff-4624-ab3c-f65a201fdb1e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_0809b783-61ff-4624-ab3c-f65a201fdb1e" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_e20ccd6b-cdd5-4a50-a59b-3db4621ab29a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_e20ccd6b-cdd5-4a50-a59b-3db4621ab29a" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_23aab6f8-dc21-4f17-b39a-41ab33a37594" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodShares"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_23aab6f8-dc21-4f17-b39a-41ab33a37594" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_3c8eb4c0-2028-4400-ac56-18ee8dc2fe9c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_3c8eb4c0-2028-4400-ac56-18ee8dc2fe9c" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_bfcab8c1-feb6-496e-aec5-ccb381dac509" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_bfcab8c1-feb6-496e-aec5-ccb381dac509" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_560cef79-5937-4e4d-937a-754b15041cd5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_560cef79-5937-4e4d-937a-754b15041cd5" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_761fec9f-5298-4cf1-9d1e-0e988fa3b513" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_761fec9f-5298-4cf1-9d1e-0e988fa3b513" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_158b2419-662b-4d06-83a0-b36e15aad567" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_158b2419-662b-4d06-83a0-b36e15aad567" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_03c6317b-d608-4bdb-8531-d5a2708d0f40" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_03c6317b-d608-4bdb-8531-d5a2708d0f40" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_bc469786-c2bd-4404-98f4-7cdcbd4c3b3c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_bc469786-c2bd-4404-98f4-7cdcbd4c3b3c" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_f655e350-455c-4182-833a-18d2b6d105a0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_ProfitLoss_f655e350-455c-4182-833a-18d2b6d105a0" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityOther_ce07c58f-59c2-4486-8406-d369c732ede4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityOther"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_7ef1b22a-c0a1-455f-b963-a494e8d6776a" xlink:to="loc_us-gaap_StockholdersEquityOther_ce07c58f-59c2-4486-8406-d369c732ede4" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_ed2b25d6-6aef-4334-af48-29ce6fc30c7d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_35213aef-7c89-4d48-870d-724568d2fe56" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_c9893b5a-5528-42cf-a186-71e5a0212a32" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_042fc921-35bf-481b-92da-ef556da1af63" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_2e642374-2983-4f68-9333-901fde40439a" xlink:to="loc_us-gaap_StatementTable_042fc921-35bf-481b-92da-ef556da1af63" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_cd7712d7-9dcc-48bd-8c47-a32ff887f267" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_042fc921-35bf-481b-92da-ef556da1af63" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_cd7712d7-9dcc-48bd-8c47-a32ff887f267" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_cd7712d7-9dcc-48bd-8c47-a32ff887f267_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_cd7712d7-9dcc-48bd-8c47-a32ff887f267" xlink:to="loc_us-gaap_EquityComponentDomain_cd7712d7-9dcc-48bd-8c47-a32ff887f267_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_a5b59f9a-55fe-42e6-9c7d-0f6ee7ab740d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_cd7712d7-9dcc-48bd-8c47-a32ff887f267" xlink:to="loc_us-gaap_EquityComponentDomain_a5b59f9a-55fe-42e6-9c7d-0f6ee7ab740d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ParentMember_0aaa498f-d2c3-4338-b714-7c2e112e6f0a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ParentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_a5b59f9a-55fe-42e6-9c7d-0f6ee7ab740d" xlink:to="loc_us-gaap_ParentMember_0aaa498f-d2c3-4338-b714-7c2e112e6f0a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockMember_b9f0589b-134f-462c-a84b-1936fe85534b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_0aaa498f-d2c3-4338-b714-7c2e112e6f0a" xlink:to="loc_us-gaap_PreferredStockMember_b9f0589b-134f-462c-a84b-1936fe85534b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_34232f00-e20b-49c7-ad39-34a297c72a55" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_0aaa498f-d2c3-4338-b714-7c2e112e6f0a" xlink:to="loc_us-gaap_CommonStockMember_34232f00-e20b-49c7-ad39-34a297c72a55" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonMember_e5725111-6ec5-4f7b-8a1f-75c7b1e7ca2b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockCommonMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_0aaa498f-d2c3-4338-b714-7c2e112e6f0a" xlink:to="loc_us-gaap_TreasuryStockCommonMember_e5725111-6ec5-4f7b-8a1f-75c7b1e7ca2b" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapitalMember_1606270b-48fc-4297-b658-a09b0f02711a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_0aaa498f-d2c3-4338-b714-7c2e112e6f0a" xlink:to="loc_us-gaap_AdditionalPaidInCapitalMember_1606270b-48fc-4297-b658-a09b0f02711a" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsMember_dbf8baba-cd2b-4cc3-bf5b-f5e8cc18f98e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_0aaa498f-d2c3-4338-b714-7c2e112e6f0a" xlink:to="loc_us-gaap_RetainedEarningsMember_dbf8baba-cd2b-4cc3-bf5b-f5e8cc18f98e" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_373e23db-647e-4b0f-8816-ecfd82ab261f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_0aaa498f-d2c3-4338-b714-7c2e112e6f0a" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_373e23db-647e-4b0f-8816-ecfd82ab261f" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NoncontrollingInterestMember_85ba9048-aa4d-4772-afcd-ccf8b4f92d9e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_a5b59f9a-55fe-42e6-9c7d-0f6ee7ab740d" xlink:to="loc_us-gaap_NoncontrollingInterestMember_85ba9048-aa4d-4772-afcd-ccf8b4f92d9e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_04fec05c-aa92-4f8b-867a-5c0c8f48fe1e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_042fc921-35bf-481b-92da-ef556da1af63" xlink:to="loc_us-gaap_StatementClassOfStockAxis_04fec05c-aa92-4f8b-867a-5c0c8f48fe1e" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_04fec05c-aa92-4f8b-867a-5c0c8f48fe1e_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_04fec05c-aa92-4f8b-867a-5c0c8f48fe1e" xlink:to="loc_us-gaap_ClassOfStockDomain_04fec05c-aa92-4f8b-867a-5c0c8f48fe1e_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_6da9b970-5db4-45fa-9a79-05346d01b11b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_04fec05c-aa92-4f8b-867a-5c0c8f48fe1e" xlink:to="loc_us-gaap_ClassOfStockDomain_6da9b970-5db4-45fa-9a79-05346d01b11b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockNonExchangeableMember_09b5384f-61c9-47a3-a0d5-b0008ef3553d" xlink:href="penn-20220630.xsd#penn_CommonStockNonExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_6da9b970-5db4-45fa-9a79-05346d01b11b" xlink:to="loc_penn_CommonStockNonExchangeableMember_09b5384f-61c9-47a3-a0d5-b0008ef3553d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_4a60a680-1c3e-4ffa-ad72-3cdf453888a2" xlink:href="penn-20220630.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_6da9b970-5db4-45fa-9a79-05346d01b11b" xlink:to="loc_penn_CommonStockExchangeableMember_4a60a680-1c3e-4ffa-ad72-3cdf453888a2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_6cd41f05-c11e-459a-95b9-6ee2027eacf7" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_042fc921-35bf-481b-92da-ef556da1af63" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_6cd41f05-c11e-459a-95b9-6ee2027eacf7" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_6cd41f05-c11e-459a-95b9-6ee2027eacf7_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_6cd41f05-c11e-459a-95b9-6ee2027eacf7" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_6cd41f05-c11e-459a-95b9-6ee2027eacf7_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_b09fb272-5cbd-4990-9a1d-934a30f08f11" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_6cd41f05-c11e-459a-95b9-6ee2027eacf7" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_b09fb272-5cbd-4990-9a1d-934a30f08f11" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_9b4d99ed-7947-4baf-823a-ab1ef462b497" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_b09fb272-5cbd-4990-9a1d-934a30f08f11" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_9b4d99ed-7947-4baf-823a-ab1ef462b497" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/OrganizationandBasisofPresentationDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#OrganizationandBasisofPresentationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/OrganizationandBasisofPresentationDetails" xlink:type="extended" id="i41a4796e666f4e568c743f083441e7ae_OrganizationandBasisofPresentationDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_63736cef-d8ce-4076-ba04-5956be4e3db4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfProperties_38497ca3-6e3e-49b9-888a-ce94eb4cbe62" xlink:href="penn-20220630.xsd#penn_NumberOfProperties"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_63736cef-d8ce-4076-ba04-5956be4e3db4" xlink:to="loc_penn_NumberOfProperties_38497ca3-6e3e-49b9-888a-ce94eb4cbe62" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NumberOfStatesInWhichEntityOperates_d8a17b1e-272a-413a-b472-562c87e9539c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NumberOfStatesInWhichEntityOperates"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_63736cef-d8ce-4076-ba04-5956be4e3db4" xlink:to="loc_us-gaap_NumberOfStatesInWhichEntityOperates_d8a17b1e-272a-413a-b472-562c87e9539c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfStatesInWhichEntityOperatesWithLiveSportsBetting_7624a9a9-c48f-4445-bea6-1f6258058ed8" xlink:href="penn-20220630.xsd#penn_NumberOfStatesInWhichEntityOperatesWithLiveSportsBetting"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_63736cef-d8ce-4076-ba04-5956be4e3db4" xlink:to="loc_penn_NumberOfStatesInWhichEntityOperatesWithLiveSportsBetting_7624a9a9-c48f-4445-bea6-1f6258058ed8" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfStatesInWhichEntityOperatesWithCasinoPlay_e950458c-e579-464f-8f9a-a0a9b438a54c" xlink:href="penn-20220630.xsd#penn_NumberOfStatesInWhichEntityOperatesWithCasinoPlay"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_63736cef-d8ce-4076-ba04-5956be4e3db4" xlink:to="loc_penn_NumberOfStatesInWhichEntityOperatesWithCasinoPlay_e950458c-e579-464f-8f9a-a0a9b438a54c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CustomerLoyaltyProgramNumberOfMembers_8d7660a0-fb2c-4387-a98e-be0dfff8877c" xlink:href="penn-20220630.xsd#penn_CustomerLoyaltyProgramNumberOfMembers"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_63736cef-d8ce-4076-ba04-5956be4e3db4" xlink:to="loc_penn_CustomerLoyaltyProgramNumberOfMembers_8d7660a0-fb2c-4387-a98e-be0dfff8877c" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable_4d67eec4-c707-4bce-ab7f-34fe38e61384" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems_63736cef-d8ce-4076-ba04-5956be4e3db4" xlink:to="loc_us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable_4d67eec4-c707-4bce-ab7f-34fe38e61384" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeAxis_b353fd99-00bf-4fd0-824a-97d77c6a7574" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable_4d67eec4-c707-4bce-ab7f-34fe38e61384" xlink:to="loc_us-gaap_SubsequentEventTypeAxis_b353fd99-00bf-4fd0-824a-97d77c6a7574" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_b353fd99-00bf-4fd0-824a-97d77c6a7574_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_b353fd99-00bf-4fd0-824a-97d77c6a7574" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_b353fd99-00bf-4fd0-824a-97d77c6a7574_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_d4acff13-40ce-4e8b-8749-85c04aaecf49" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_b353fd99-00bf-4fd0-824a-97d77c6a7574" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_d4acff13-40ce-4e8b-8749-85c04aaecf49" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventMember_e23d641a-b25f-4248-b075-efe54d276910" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SubsequentEventTypeDomain_d4acff13-40ce-4e8b-8749-85c04aaecf49" xlink:to="loc_us-gaap_SubsequentEventMember_e23d641a-b25f-4248-b075-efe54d276910" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesSegmentInformationDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#SignificantAccountingPoliciesSegmentInformationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SignificantAccountingPoliciesSegmentInformationDetails" xlink:type="extended" id="if8d59a07960747d0bc5dddcd06678293_SignificantAccountingPoliciesSegmentInformationDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_7dc1d49c-0aad-4182-b4c8-2ffe4e06a833" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingInformationLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NumberOfReportableSegments_030161f3-e2ee-40ef-be7a-fa5a26d14058" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NumberOfReportableSegments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7dc1d49c-0aad-4182-b4c8-2ffe4e06a833" xlink:to="loc_us-gaap_NumberOfReportableSegments_030161f3-e2ee-40ef-be7a-fa5a26d14058" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfFacilities_dc9204cb-d9b5-4626-83ec-40bd14ab3b3d" xlink:href="penn-20220630.xsd#penn_NumberOfFacilities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7dc1d49c-0aad-4182-b4c8-2ffe4e06a833" xlink:to="loc_penn_NumberOfFacilities_dc9204cb-d9b5-4626-83ec-40bd14ab3b3d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NumberOfOperatingSegments_ed65f325-589a-42d1-9506-2cedb582f21d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NumberOfOperatingSegments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7dc1d49c-0aad-4182-b4c8-2ffe4e06a833" xlink:to="loc_us-gaap_NumberOfOperatingSegments_ed65f325-589a-42d1-9506-2cedb582f21d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_a3b36e11-42b6-4624-b3e6-9d9f6e9003e9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7dc1d49c-0aad-4182-b4c8-2ffe4e06a833" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_a3b36e11-42b6-4624-b3e6-9d9f6e9003e9" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_0dd66651-c3bf-4762-a487-eae4962a678e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7dc1d49c-0aad-4182-b4c8-2ffe4e06a833" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_0dd66651-c3bf-4762-a487-eae4962a678e" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_StatementGeographicalAxis_4489fa92-4f61-47cd-8fff-866ef7ec1580" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementGeographicalAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_0dd66651-c3bf-4762-a487-eae4962a678e" xlink:to="loc_srt_StatementGeographicalAxis_4489fa92-4f61-47cd-8fff-866ef7ec1580" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain_4489fa92-4f61-47cd-8fff-866ef7ec1580_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SegmentGeographicalDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_StatementGeographicalAxis_4489fa92-4f61-47cd-8fff-866ef7ec1580" xlink:to="loc_srt_SegmentGeographicalDomain_4489fa92-4f61-47cd-8fff-866ef7ec1580_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain_8b0e001e-dd4f-4e30-a5e8-7de7bc9ddfcc" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SegmentGeographicalDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_StatementGeographicalAxis_4489fa92-4f61-47cd-8fff-866ef7ec1580" xlink:to="loc_srt_SegmentGeographicalDomain_8b0e001e-dd4f-4e30-a5e8-7de7bc9ddfcc" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_JackpotNevadaMember_e3f01af6-a907-44b3-9c3c-25267358142f" xlink:href="penn-20220630.xsd#penn_JackpotNevadaMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_SegmentGeographicalDomain_8b0e001e-dd4f-4e30-a5e8-7de7bc9ddfcc" xlink:to="loc_penn_JackpotNevadaMember_e3f01af6-a907-44b3-9c3c-25267358142f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_3fec25da-c862-4510-9a6a-0a6709ababf7" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_0dd66651-c3bf-4762-a487-eae4962a678e" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_3fec25da-c862-4510-9a6a-0a6709ababf7" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_3fec25da-c862-4510-9a6a-0a6709ababf7_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_3fec25da-c862-4510-9a6a-0a6709ababf7" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_3fec25da-c862-4510-9a6a-0a6709ababf7_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_48ac7758-99c1-4faf-8a11-e0e2e83983fb" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_3fec25da-c862-4510-9a6a-0a6709ababf7" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_48ac7758-99c1-4faf-8a11-e0e2e83983fb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_KansasEntertainmentLLCMember_92879e77-b6c4-4a10-a6d5-76725c62ae97" xlink:href="penn-20220630.xsd#penn_KansasEntertainmentLLCMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_48ac7758-99c1-4faf-8a11-e0e2e83983fb" xlink:to="loc_penn_KansasEntertainmentLLCMember_92879e77-b6c4-4a10-a6d5-76725c62ae97" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesRevenueRecognitionDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#SignificantAccountingPoliciesRevenueRecognitionDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SignificantAccountingPoliciesRevenueRecognitionDetails" xlink:type="extended" id="i0c3e9a0636894943a9824629a7d328b0_SignificantAccountingPoliciesRevenueRecognitionDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_e1974680-3dd5-4147-bda6-5b418b7b70c0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ComplimentaryValueExcludedFromRevenue_717b3993-2a79-4443-bd64-b57db5b71045" xlink:href="penn-20220630.xsd#penn_ComplimentaryValueExcludedFromRevenue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_e1974680-3dd5-4147-bda6-5b418b7b70c0" xlink:to="loc_penn_ComplimentaryValueExcludedFromRevenue_717b3993-2a79-4443-bd64-b57db5b71045" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_61e3cda0-268c-45a1-93c6-d95a42b7051f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_e1974680-3dd5-4147-bda6-5b418b7b70c0" xlink:to="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_61e3cda0-268c-45a1-93c6-d95a42b7051f" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_daa8f846-8ac2-4e38-881d-bfa0a8249c25" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_61e3cda0-268c-45a1-93c6-d95a42b7051f" xlink:to="loc_srt_ProductOrServiceAxis_daa8f846-8ac2-4e38-881d-bfa0a8249c25" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_daa8f846-8ac2-4e38-881d-bfa0a8249c25_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_daa8f846-8ac2-4e38-881d-bfa0a8249c25" xlink:to="loc_srt_ProductsAndServicesDomain_daa8f846-8ac2-4e38-881d-bfa0a8249c25_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_274fbc81-f7d1-40b3-8c4c-6a6ac9db0049" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_daa8f846-8ac2-4e38-881d-bfa0a8249c25" xlink:to="loc_srt_ProductsAndServicesDomain_274fbc81-f7d1-40b3-8c4c-6a6ac9db0049" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FoodAndBeverageMember_00cb3c4c-4fdd-4e8e-a2e9-df8f44454684" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FoodAndBeverageMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_274fbc81-f7d1-40b3-8c4c-6a6ac9db0049" xlink:to="loc_us-gaap_FoodAndBeverageMember_00cb3c4c-4fdd-4e8e-a2e9-df8f44454684" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OccupancyMember_9d17c6f8-a00a-4bfe-8d63-5766e4872eee" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OccupancyMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_274fbc81-f7d1-40b3-8c4c-6a6ac9db0049" xlink:to="loc_us-gaap_OccupancyMember_9d17c6f8-a00a-4bfe-8d63-5766e4872eee" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProductAndServiceOtherMember_a2a5dc78-7dd2-4cee-950e-945c9e408928" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProductAndServiceOtherMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_274fbc81-f7d1-40b3-8c4c-6a6ac9db0049" xlink:to="loc_us-gaap_ProductAndServiceOtherMember_a2a5dc78-7dd2-4cee-950e-945c9e408928" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesCustomerRelatedLiabilitiesDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#SignificantAccountingPoliciesCustomerRelatedLiabilitiesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SignificantAccountingPoliciesCustomerRelatedLiabilitiesDetails" xlink:type="extended" id="ic1b4392f851f48fbaf7de993f7f02b4a_SignificantAccountingPoliciesCustomerRelatedLiabilitiesDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueLineItems_73d66265-ff83-4422-83f5-4db0d69b764f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DisaggregationOfRevenueLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityCurrent_8d4495c2-d6f3-4734-9461-1076a2aa36c4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_73d66265-ff83-4422-83f5-4db0d69b764f" xlink:to="loc_us-gaap_ContractWithCustomerLiabilityCurrent_8d4495c2-d6f3-4734-9461-1076a2aa36c4" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerTerm_2ac3df6b-edeb-444a-882e-0c353d2dbde7" xlink:href="penn-20220630.xsd#penn_ContractWithCustomerTerm"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_73d66265-ff83-4422-83f5-4db0d69b764f" xlink:to="loc_penn_ContractWithCustomerTerm_2ac3df6b-edeb-444a-882e-0c353d2dbde7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiability_14471c31-4b1e-46ad-806a-558e8b274d57" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerLiability"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_73d66265-ff83-4422-83f5-4db0d69b764f" xlink:to="loc_us-gaap_ContractWithCustomerLiability_14471c31-4b1e-46ad-806a-558e8b274d57" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityNoncurrent_363555b7-4949-4eb1-97d0-3a103d8c296e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ContractWithCustomerLiabilityNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_73d66265-ff83-4422-83f5-4db0d69b764f" xlink:to="loc_us-gaap_ContractWithCustomerLiabilityNoncurrent_363555b7-4949-4eb1-97d0-3a103d8c296e" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueTable_373d8c55-f72a-4674-b0b3-9bd728845d97" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DisaggregationOfRevenueTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_73d66265-ff83-4422-83f5-4db0d69b764f" xlink:to="loc_us-gaap_DisaggregationOfRevenueTable_373d8c55-f72a-4674-b0b3-9bd728845d97" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityAxis_e1b7beb6-6b67-478b-8f53-a3d16d5cf30b" xlink:href="penn-20220630.xsd#penn_ContractWithCustomerLiabilityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_373d8c55-f72a-4674-b0b3-9bd728845d97" xlink:to="loc_penn_ContractWithCustomerLiabilityAxis_e1b7beb6-6b67-478b-8f53-a3d16d5cf30b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityDomain_e1b7beb6-6b67-478b-8f53-a3d16d5cf30b_default" xlink:href="penn-20220630.xsd#penn_ContractWithCustomerLiabilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_ContractWithCustomerLiabilityAxis_e1b7beb6-6b67-478b-8f53-a3d16d5cf30b" xlink:to="loc_penn_ContractWithCustomerLiabilityDomain_e1b7beb6-6b67-478b-8f53-a3d16d5cf30b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityDomain_379eb26e-98e5-4337-95bd-386292b78349" xlink:href="penn-20220630.xsd#penn_ContractWithCustomerLiabilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_ContractWithCustomerLiabilityAxis_e1b7beb6-6b67-478b-8f53-a3d16d5cf30b" xlink:to="loc_penn_ContractWithCustomerLiabilityDomain_379eb26e-98e5-4337-95bd-386292b78349" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityLoyaltyCreditMember_7278a1f9-8f8e-4c73-9813-2fb24bc135cc" xlink:href="penn-20220630.xsd#penn_ContractWithCustomerLiabilityLoyaltyCreditMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ContractWithCustomerLiabilityDomain_379eb26e-98e5-4337-95bd-386292b78349" xlink:to="loc_penn_ContractWithCustomerLiabilityLoyaltyCreditMember_7278a1f9-8f8e-4c73-9813-2fb24bc135cc" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember_658a3dbf-cc98-4c6f-925d-8690e14d5397" xlink:href="penn-20220630.xsd#penn_ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ContractWithCustomerLiabilityDomain_379eb26e-98e5-4337-95bd-386292b78349" xlink:to="loc_penn_ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember_658a3dbf-cc98-4c6f-925d-8690e14d5397" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_6429102b-2bdf-4053-bc7c-4d632c98e3b3" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_373d8c55-f72a-4674-b0b3-9bd728845d97" xlink:to="loc_srt_ProductOrServiceAxis_6429102b-2bdf-4053-bc7c-4d632c98e3b3" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_6429102b-2bdf-4053-bc7c-4d632c98e3b3_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_6429102b-2bdf-4053-bc7c-4d632c98e3b3" xlink:to="loc_srt_ProductsAndServicesDomain_6429102b-2bdf-4053-bc7c-4d632c98e3b3_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_2db4b3cd-ba3e-47a0-9bff-8ef14fd9b3ac" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_6429102b-2bdf-4053-bc7c-4d632c98e3b3" xlink:to="loc_srt_ProductsAndServicesDomain_2db4b3cd-ba3e-47a0-9bff-8ef14fd9b3ac" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OnlineSportsBettingAndIGamingMarketAccessMember_6677a89a-cc09-4ea4-8d82-bb0a93e87bc6" xlink:href="penn-20220630.xsd#penn_OnlineSportsBettingAndIGamingMarketAccessMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_2db4b3cd-ba3e-47a0-9bff-8ef14fd9b3ac" xlink:to="loc_penn_OnlineSportsBettingAndIGamingMarketAccessMember_6677a89a-cc09-4ea4-8d82-bb0a93e87bc6" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/NewAccountingPronouncementsDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#NewAccountingPronouncementsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/NewAccountingPronouncementsDetails" xlink:type="extended" id="i9e390119c3e54a8a8850e815e8488c76_NewAccountingPronouncementsDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_2416403c-a47e-4c39-b533-f80e2a221457" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_f3434e5d-fdeb-44d7-b2c5-f41e06cc2ec9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_2416403c-a47e-4c39-b533-f80e2a221457" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_f3434e5d-fdeb-44d7-b2c5-f41e06cc2ec9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_72fc58a1-3f64-4eb0-930c-8b30e9cd868d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_2416403c-a47e-4c39-b533-f80e2a221457" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_72fc58a1-3f64-4eb0-930c-8b30e9cd868d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_fb781381-f481-4818-bad5-fa36bf891a5d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems_2416403c-a47e-4c39-b533-f80e2a221457" xlink:to="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_fb781381-f481-4818-bad5-fa36bf891a5d" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_6185ebe8-dd51-4ec7-82dd-7508f86cc683" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_fb781381-f481-4818-bad5-fa36bf891a5d" xlink:to="loc_us-gaap_DebtInstrumentAxis_6185ebe8-dd51-4ec7-82dd-7508f86cc683" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_6185ebe8-dd51-4ec7-82dd-7508f86cc683_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_6185ebe8-dd51-4ec7-82dd-7508f86cc683" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_6185ebe8-dd51-4ec7-82dd-7508f86cc683_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_d230b91b-8fc0-4e9e-98b1-6777a1188beb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_6185ebe8-dd51-4ec7-82dd-7508f86cc683" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_d230b91b-8fc0-4e9e-98b1-6777a1188beb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_59958ea8-6b6b-402c-a1f4-55c49ccb61b9" xlink:href="penn-20220630.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_d230b91b-8fc0-4e9e-98b1-6777a1188beb" xlink:to="loc_penn_ConvertibleNotesDue2026Member_59958ea8-6b6b-402c-a1f4-55c49ccb61b9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_2e2c0a80-7ce5-4641-b5c6-dffb01318e16" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_fb781381-f481-4818-bad5-fa36bf891a5d" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_2e2c0a80-7ce5-4641-b5c6-dffb01318e16" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_2e2c0a80-7ce5-4641-b5c6-dffb01318e16_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_2e2c0a80-7ce5-4641-b5c6-dffb01318e16" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_2e2c0a80-7ce5-4641-b5c6-dffb01318e16_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_0a7ae57a-e306-448a-823e-87472a1735e4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_2e2c0a80-7ce5-4641-b5c6-dffb01318e16" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_0a7ae57a-e306-448a-823e-87472a1735e4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_532ad457-ea03-4b7f-9a76-016d16aae7be" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_0a7ae57a-e306-448a-823e-87472a1735e4" xlink:to="loc_us-gaap_ConvertibleDebtMember_532ad457-ea03-4b7f-9a76-016d16aae7be" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_81a1d9b4-13ab-49fe-a14e-6cd8b05c6c63" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_fb781381-f481-4818-bad5-fa36bf891a5d" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_81a1d9b4-13ab-49fe-a14e-6cd8b05c6c63" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_81a1d9b4-13ab-49fe-a14e-6cd8b05c6c63_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_81a1d9b4-13ab-49fe-a14e-6cd8b05c6c63" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_81a1d9b4-13ab-49fe-a14e-6cd8b05c6c63_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_d7130bbd-3acf-4161-abfa-9a54443f800f" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_81a1d9b4-13ab-49fe-a14e-6cd8b05c6c63" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_d7130bbd-3acf-4161-abfa-9a54443f800f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_ab998ada-2f5c-4cf3-a176-8d7b6283c19d" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_d7130bbd-3acf-4161-abfa-9a54443f800f" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_ab998ada-2f5c-4cf3-a176-8d7b6283c19d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_d7f2a48a-e5dc-4764-b446-a5c3620ef723" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleTable_fb781381-f481-4818-bad5-fa36bf891a5d" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_d7f2a48a-e5dc-4764-b446-a5c3620ef723" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_d7f2a48a-e5dc-4764-b446-a5c3620ef723_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_d7f2a48a-e5dc-4764-b446-a5c3620ef723" xlink:to="loc_us-gaap_EquityComponentDomain_d7f2a48a-e5dc-4764-b446-a5c3620ef723_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_406d7552-2cfe-457b-be94-e43a04dfbdcc" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_d7f2a48a-e5dc-4764-b446-a5c3620ef723" xlink:to="loc_us-gaap_EquityComponentDomain_406d7552-2cfe-457b-be94-e43a04dfbdcc" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapitalMember_961249a2-2bdd-4564-935f-c6097ae2f452" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_406d7552-2cfe-457b-be94-e43a04dfbdcc" xlink:to="loc_us-gaap_AdditionalPaidInCapitalMember_961249a2-2bdd-4564-935f-c6097ae2f452" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsMember_8101eb90-fd0a-4243-a722-a8acf73611dd" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_406d7552-2cfe-457b-be94-e43a04dfbdcc" xlink:to="loc_us-gaap_RetainedEarningsMember_8101eb90-fd0a-4243-a722-a8acf73611dd" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/HurricaneLauraNarrativeDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#HurricaneLauraNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/HurricaneLauraNarrativeDetails" xlink:type="extended" id="i96e3209cb9aa4898af30b7ef2fa5f6b3_HurricaneLauraNarrativeDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemLineItems_95c9e682-1cd1-40a2-9d6a-31cf5906b3b7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnusualOrInfrequentItemOrBothNumberOfWeeksWithPropertyClosure_dbc27f5f-cc74-4eee-8d12-57f30892f8c2" xlink:href="penn-20220630.xsd#penn_UnusualOrInfrequentItemOrBothNumberOfWeeksWithPropertyClosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_95c9e682-1cd1-40a2-9d6a-31cf5906b3b7" xlink:to="loc_penn_UnusualOrInfrequentItemOrBothNumberOfWeeksWithPropertyClosure_dbc27f5f-cc74-4eee-8d12-57f30892f8c2" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnusualOrInfrequentItemOrBothInsuranceReceivable_9164dece-e9d9-43f1-b960-6cfc587c1e50" xlink:href="penn-20220630.xsd#penn_UnusualOrInfrequentItemOrBothInsuranceReceivable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_95c9e682-1cd1-40a2-9d6a-31cf5906b3b7" xlink:to="loc_penn_UnusualOrInfrequentItemOrBothInsuranceReceivable_9164dece-e9d9-43f1-b960-6cfc587c1e50" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnusualOrInfrequentItemOrBothAmountReceivedFromInsurers_8acd3f79-3297-408f-af17-9c185ccb955c" xlink:href="penn-20220630.xsd#penn_UnusualOrInfrequentItemOrBothAmountReceivedFromInsurers"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_95c9e682-1cd1-40a2-9d6a-31cf5906b3b7" xlink:to="loc_penn_UnusualOrInfrequentItemOrBothAmountReceivedFromInsurers_8acd3f79-3297-408f-af17-9c185ccb955c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnusualOrInfrequentItemOrBothAdditionalCostsIdentifiedForPolicyClaim_7f2a7a6f-a5ee-4d1d-8986-b028a9488bf9" xlink:href="penn-20220630.xsd#penn_UnusualOrInfrequentItemOrBothAdditionalCostsIdentifiedForPolicyClaim"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_95c9e682-1cd1-40a2-9d6a-31cf5906b3b7" xlink:to="loc_penn_UnusualOrInfrequentItemOrBothAdditionalCostsIdentifiedForPolicyClaim_7f2a7a6f-a5ee-4d1d-8986-b028a9488bf9" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemTable_6c4fd88e-797a-4ba1-a706-db48a8593c71" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_95c9e682-1cd1-40a2-9d6a-31cf5906b3b7" xlink:to="loc_us-gaap_UnusualOrInfrequentItemTable_6c4fd88e-797a-4ba1-a706-db48a8593c71" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemAxis_23fbc2bd-ee9b-4ee7-a0e9-25120a9b24c0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_UnusualOrInfrequentItemTable_6c4fd88e-797a-4ba1-a706-db48a8593c71" xlink:to="loc_us-gaap_UnusualOrInfrequentItemAxis_23fbc2bd-ee9b-4ee7-a0e9-25120a9b24c0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemDomain_23fbc2bd-ee9b-4ee7-a0e9-25120a9b24c0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_UnusualOrInfrequentItemAxis_23fbc2bd-ee9b-4ee7-a0e9-25120a9b24c0" xlink:to="loc_us-gaap_UnusualOrInfrequentItemDomain_23fbc2bd-ee9b-4ee7-a0e9-25120a9b24c0_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemDomain_7aef1fa2-ea55-450d-a552-3ac810d1912b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_UnusualOrInfrequentItemAxis_23fbc2bd-ee9b-4ee7-a0e9-25120a9b24c0" xlink:to="loc_us-gaap_UnusualOrInfrequentItemDomain_7aef1fa2-ea55-450d-a552-3ac810d1912b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NaturalDisastersAndOtherCasualtyEventsMember_8e376175-7570-4edc-83f9-b9743178b698" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NaturalDisastersAndOtherCasualtyEventsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemDomain_7aef1fa2-ea55-450d-a552-3ac810d1912b" xlink:to="loc_us-gaap_NaturalDisastersAndOtherCasualtyEventsMember_8e376175-7570-4edc-83f9-b9743178b698" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/HurricaneLauraSummaryofFinancialImpactofHurricaneLauraDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#HurricaneLauraSummaryofFinancialImpactofHurricaneLauraDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/HurricaneLauraSummaryofFinancialImpactofHurricaneLauraDetails" xlink:type="extended" id="i844180b71daa46cab4918990c903d97e_HurricaneLauraSummaryofFinancialImpactofHurricaneLauraDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemLineItems_019f021e-2d08-498b-992c-f59acfb19c84" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemInsuranceProceeds_256804a8-768f-4462-acf5-b8419524d8b8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemInsuranceProceeds"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_019f021e-2d08-498b-992c-f59acfb19c84" xlink:to="loc_us-gaap_UnusualOrInfrequentItemInsuranceProceeds_256804a8-768f-4462-acf5-b8419524d8b8" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnusualOrInfrequentItemOrBothDeductible_400b1bfd-5e3a-4d0d-a43a-3fa60da96151" xlink:href="penn-20220630.xsd#penn_UnusualOrInfrequentItemOrBothDeductible"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_019f021e-2d08-498b-992c-f59acfb19c84" xlink:to="loc_penn_UnusualOrInfrequentItemOrBothDeductible_400b1bfd-5e3a-4d0d-a43a-3fa60da96151" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnusualOrInfrequentItemOrBothCoinsurance_cc0001c4-4c4a-4c17-8207-28c33aa0b313" xlink:href="penn-20220630.xsd#penn_UnusualOrInfrequentItemOrBothCoinsurance"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_019f021e-2d08-498b-992c-f59acfb19c84" xlink:to="loc_penn_UnusualOrInfrequentItemOrBothCoinsurance_cc0001c4-4c4a-4c17-8207-28c33aa0b313" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnusualOrInfrequentItemOrBothCleanUpAndRestorationCosts_a82c00ed-23c4-4cdc-a6ad-6a1729703223" xlink:href="penn-20220630.xsd#penn_UnusualOrInfrequentItemOrBothCleanUpAndRestorationCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_019f021e-2d08-498b-992c-f59acfb19c84" xlink:to="loc_penn_UnusualOrInfrequentItemOrBothCleanUpAndRestorationCosts_a82c00ed-23c4-4cdc-a6ad-6a1729703223" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ImpairmentOfRealEstate_5c5e1687-a573-4dac-a4f8-c5c927810880" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ImpairmentOfRealEstate"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_019f021e-2d08-498b-992c-f59acfb19c84" xlink:to="loc_us-gaap_ImpairmentOfRealEstate_5c5e1687-a573-4dac-a4f8-c5c927810880" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryWriteDown_f2314e5b-40b2-430c-807b-7ca0113c1da5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryWriteDown"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_019f021e-2d08-498b-992c-f59acfb19c84" xlink:to="loc_us-gaap_InventoryWriteDown_f2314e5b-40b2-430c-807b-7ca0113c1da5" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnusualOrInfrequentItemOrBothInsuranceReceivable_45bf9b82-3f9a-4b72-8b10-bb05cc790800" xlink:href="penn-20220630.xsd#penn_UnusualOrInfrequentItemOrBothInsuranceReceivable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_019f021e-2d08-498b-992c-f59acfb19c84" xlink:to="loc_penn_UnusualOrInfrequentItemOrBothInsuranceReceivable_45bf9b82-3f9a-4b72-8b10-bb05cc790800" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemTable_62dcea50-7908-43d3-8a18-e58be4cd4d1f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_UnusualOrInfrequentItemLineItems_019f021e-2d08-498b-992c-f59acfb19c84" xlink:to="loc_us-gaap_UnusualOrInfrequentItemTable_62dcea50-7908-43d3-8a18-e58be4cd4d1f" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemAxis_57963cb2-a69f-4a74-8c03-2e0c58154f1a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_UnusualOrInfrequentItemTable_62dcea50-7908-43d3-8a18-e58be4cd4d1f" xlink:to="loc_us-gaap_UnusualOrInfrequentItemAxis_57963cb2-a69f-4a74-8c03-2e0c58154f1a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemDomain_57963cb2-a69f-4a74-8c03-2e0c58154f1a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_UnusualOrInfrequentItemAxis_57963cb2-a69f-4a74-8c03-2e0c58154f1a" xlink:to="loc_us-gaap_UnusualOrInfrequentItemDomain_57963cb2-a69f-4a74-8c03-2e0c58154f1a_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnusualOrInfrequentItemDomain_eb5c1470-1ac5-49fc-8eab-73a85a6f22be" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnusualOrInfrequentItemDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_UnusualOrInfrequentItemAxis_57963cb2-a69f-4a74-8c03-2e0c58154f1a" xlink:to="loc_us-gaap_UnusualOrInfrequentItemDomain_eb5c1470-1ac5-49fc-8eab-73a85a6f22be" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NaturalDisastersAndOtherCasualtyEventsMember_a31e09b1-2bcb-4c1c-9fa5-897ff301278d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NaturalDisastersAndOtherCasualtyEventsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_UnusualOrInfrequentItemDomain_eb5c1470-1ac5-49fc-8eab-73a85a6f22be" xlink:to="loc_us-gaap_NaturalDisastersAndOtherCasualtyEventsMember_a31e09b1-2bcb-4c1c-9fa5-897ff301278d" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/RevenueDisaggregationDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#RevenueDisaggregationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/RevenueDisaggregationDetails" xlink:type="extended" id="i4d4b967380694e6bbffa4b405d385ef9_RevenueDisaggregationDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueLineItems_0d3b1346-c973-4943-a062-ccc8fb06745e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DisaggregationOfRevenueLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_24499bf2-b29e-4c64-aa8c-747e482373a9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_0d3b1346-c973-4943-a062-ccc8fb06745e" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_24499bf2-b29e-4c64-aa8c-747e482373a9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueTable_026b4db4-1be9-44ea-93af-8a32750ca351" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DisaggregationOfRevenueTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_0d3b1346-c973-4943-a062-ccc8fb06745e" xlink:to="loc_us-gaap_DisaggregationOfRevenueTable_026b4db4-1be9-44ea-93af-8a32750ca351" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_d1c0ad0a-9177-4fb5-a22a-336e9a264634" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidationItemsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_026b4db4-1be9-44ea-93af-8a32750ca351" xlink:to="loc_srt_ConsolidationItemsAxis_d1c0ad0a-9177-4fb5-a22a-336e9a264634" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_d1c0ad0a-9177-4fb5-a22a-336e9a264634_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ConsolidationItemsAxis_d1c0ad0a-9177-4fb5-a22a-336e9a264634" xlink:to="loc_srt_ConsolidationItemsDomain_d1c0ad0a-9177-4fb5-a22a-336e9a264634_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_6dd9bf50-8ed4-42c1-9e66-32e78f066d08" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ConsolidationItemsAxis_d1c0ad0a-9177-4fb5-a22a-336e9a264634" xlink:to="loc_srt_ConsolidationItemsDomain_6dd9bf50-8ed4-42c1-9e66-32e78f066d08" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember_cfa03a02-9eb2-44d3-95c6-c6e7945b2632" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingSegmentsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_6dd9bf50-8ed4-42c1-9e66-32e78f066d08" xlink:to="loc_us-gaap_OperatingSegmentsMember_cfa03a02-9eb2-44d3-95c6-c6e7945b2632" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateNonSegmentMember_1bdd9ea0-7734-4ab0-ac72-f75ee0ce0a38" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CorporateNonSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_6dd9bf50-8ed4-42c1-9e66-32e78f066d08" xlink:to="loc_us-gaap_CorporateNonSegmentMember_1bdd9ea0-7734-4ab0-ac72-f75ee0ce0a38" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntersegmentEliminationMember_6cbd0a27-6ed9-4123-b1df-b551efc75cd2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IntersegmentEliminationMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_6dd9bf50-8ed4-42c1-9e66-32e78f066d08" xlink:to="loc_us-gaap_IntersegmentEliminationMember_6cbd0a27-6ed9-4123-b1df-b551efc75cd2" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_c88e51b2-adba-4b60-8ba4-3f1c1387c521" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_026b4db4-1be9-44ea-93af-8a32750ca351" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_c88e51b2-adba-4b60-8ba4-3f1c1387c521" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_c88e51b2-adba-4b60-8ba4-3f1c1387c521_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_c88e51b2-adba-4b60-8ba4-3f1c1387c521" xlink:to="loc_us-gaap_SegmentDomain_c88e51b2-adba-4b60-8ba4-3f1c1387c521_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_82f7bdc6-e3f3-496f-9c5a-9dec1eb93241" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_c88e51b2-adba-4b60-8ba4-3f1c1387c521" xlink:to="loc_us-gaap_SegmentDomain_82f7bdc6-e3f3-496f-9c5a-9dec1eb93241" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NortheastSegmentMember_5d930b21-09a5-4f1a-8352-b37ff61a9287" xlink:href="penn-20220630.xsd#penn_NortheastSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_82f7bdc6-e3f3-496f-9c5a-9dec1eb93241" xlink:to="loc_penn_NortheastSegmentMember_5d930b21-09a5-4f1a-8352-b37ff61a9287" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SouthSegmentMember_41f6425f-b18c-4dba-b30a-dbe3a121f66e" xlink:href="penn-20220630.xsd#penn_SouthSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_82f7bdc6-e3f3-496f-9c5a-9dec1eb93241" xlink:to="loc_penn_SouthSegmentMember_41f6425f-b18c-4dba-b30a-dbe3a121f66e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WestSegmentMember_17e220e9-bd5d-4398-b3bb-904695f89af3" xlink:href="penn-20220630.xsd#penn_WestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_82f7bdc6-e3f3-496f-9c5a-9dec1eb93241" xlink:to="loc_penn_WestSegmentMember_17e220e9-bd5d-4398-b3bb-904695f89af3" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MidwestSegmentMember_8fca298d-79a0-4096-b2df-1b04a54c1f68" xlink:href="penn-20220630.xsd#penn_MidwestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_82f7bdc6-e3f3-496f-9c5a-9dec1eb93241" xlink:to="loc_penn_MidwestSegmentMember_8fca298d-79a0-4096-b2df-1b04a54c1f68" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InteractiveSegmentMember_0b457f02-d838-40d1-827d-6c3043063487" xlink:href="penn-20220630.xsd#penn_InteractiveSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_82f7bdc6-e3f3-496f-9c5a-9dec1eb93241" xlink:to="loc_penn_InteractiveSegmentMember_0b457f02-d838-40d1-827d-6c3043063487" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_beade932-2f9f-48b6-94a3-f5edbc0efb9b" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_026b4db4-1be9-44ea-93af-8a32750ca351" xlink:to="loc_srt_ProductOrServiceAxis_beade932-2f9f-48b6-94a3-f5edbc0efb9b" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_beade932-2f9f-48b6-94a3-f5edbc0efb9b_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_beade932-2f9f-48b6-94a3-f5edbc0efb9b" xlink:to="loc_srt_ProductsAndServicesDomain_beade932-2f9f-48b6-94a3-f5edbc0efb9b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_5d4eb98d-458a-4ac4-bf8d-7996d810cb77" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_beade932-2f9f-48b6-94a3-f5edbc0efb9b" xlink:to="loc_srt_ProductsAndServicesDomain_5d4eb98d-458a-4ac4-bf8d-7996d810cb77" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CasinoMember_0b327ab6-8715-458c-81e8-6c973574615e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CasinoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_5d4eb98d-458a-4ac4-bf8d-7996d810cb77" xlink:to="loc_us-gaap_CasinoMember_0b327ab6-8715-458c-81e8-6c973574615e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FoodAndBeverageMember_d7f90588-08c2-40a1-be4b-ec15db5df74a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FoodAndBeverageMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_5d4eb98d-458a-4ac4-bf8d-7996d810cb77" xlink:to="loc_us-gaap_FoodAndBeverageMember_d7f90588-08c2-40a1-be4b-ec15db5df74a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OccupancyMember_8ac872cc-36da-4199-bc0a-c0ec03478aa6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OccupancyMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_5d4eb98d-458a-4ac4-bf8d-7996d810cb77" xlink:to="loc_us-gaap_OccupancyMember_8ac872cc-36da-4199-bc0a-c0ec03478aa6" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProductAndServiceOtherMember_a01fbdb8-6e8d-4101-8758-a6137588973b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProductAndServiceOtherMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_5d4eb98d-458a-4ac4-bf8d-7996d810cb77" xlink:to="loc_us-gaap_ProductAndServiceOtherMember_a01fbdb8-6e8d-4101-8758-a6137588973b" xlink:type="arc" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/AcquisitionsandDispositionsNarrativeDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#AcquisitionsandDispositionsNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/AcquisitionsandDispositionsNarrativeDetails" xlink:type="extended" id="i175ee7aa2af242c7bd38d7f02e3ba5df_AcquisitionsandDispositionsNarrativeDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NoncashProceedsFromSaleOfRealEstate_e1f718ba-bd1b-42d0-8ee9-d7868b442065" xlink:href="penn-20220630.xsd#penn_NoncashProceedsFromSaleOfRealEstate"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_penn_NoncashProceedsFromSaleOfRealEstate_e1f718ba-bd1b-42d0-8ee9-d7868b442065" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_e30bdd3b-3f6f-4024-9d5d-e7ed1bec55b5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_e30bdd3b-3f6f-4024-9d5d-e7ed1bec55b5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferred1_671dc597-2223-48c3-a148-845c22c8e4e2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationConsiderationTransferred1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_BusinessCombinationConsiderationTransferred1_671dc597-2223-48c3-a148-845c22c8e4e2" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionSharePrice_da8c392f-7e5a-42f7-9029-21ade89c00db" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionSharePrice"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_BusinessAcquisitionSharePrice_da8c392f-7e5a-42f7-9029-21ade89c00db" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesGross_8ac8313e-b2a4-447f-bc19-ecef24605bc7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireBusinessesGross"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesGross_8ac8313e-b2a4-447f-bc19-ecef24605bc7" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare_8aa20b01-621e-4aac-9e83-c02ba3f080c7" xlink:href="penn-20220630.xsd#penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare_8aa20b01-621e-4aac-9e83-c02ba3f080c7" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_396f4f42-4d97-4c87-8317-6040609f9ee7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_396f4f42-4d97-4c87-8317-6040609f9ee7" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_ffbc356a-003f-4074-a1b4-be627c7edca0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_ffbc356a-003f-4074-a1b4-be627c7edca0" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_6ac0a395-a18b-4329-8f11-1687c749d133" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_6ac0a395-a18b-4329-8f11-1687c749d133" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ExchangeableStockExchangeRatio_feb244b6-4a82-4a07-b654-d9ee58d6c13b" xlink:href="penn-20220630.xsd#penn_ExchangeableStockExchangeRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_penn_ExchangeableStockExchangeRatio_feb244b6-4a82-4a07-b654-d9ee58d6c13b" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentOwnedAtFairValue_15e8339b-570f-41f7-a0cd-1a77ec39e3b2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentOwnedAtFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_InvestmentOwnedAtFairValue_15e8339b-570f-41f7-a0cd-1a77ec39e3b2" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnInvestments_4ac41017-010b-42e2-90c0-2abaacf051ad" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainLossOnInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_GainLossOnInvestments_4ac41017-010b-42e2-90c0-2abaacf051ad" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetUsefulLife_d0c89030-09f0-46c5-b559-0fb1cafc6da8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetUsefulLife_d0c89030-09f0-46c5-b559-0fb1cafc6da8" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_c1a9a24d-69f7-441e-8e3a-810c063198d1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_c1a9a24d-69f7-441e-8e3a-810c063198d1" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_699aee8a-6107-4569-9500-587c6f7f031a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_699aee8a-6107-4569-9500-587c6f7f031a" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationGoodwillPercentOfNetAssetsAcquired_13b6accf-864a-4c0c-8ecd-156c410769b2" xlink:href="penn-20220630.xsd#penn_BusinessCombinationGoodwillPercentOfNetAssetsAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_penn_BusinessCombinationGoodwillPercentOfNetAssetsAcquired_13b6accf-864a-4c0c-8ecd-156c410769b2" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAcquisitionRelatedCosts_fd15d13d-7b76-45fc-8749-c2e166241af0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationAcquisitionRelatedCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_BusinessCombinationAcquisitionRelatedCosts_fd15d13d-7b76-45fc-8749-c2e166241af0" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual_ee4ffaad-5d72-46e7-9444-bfad11c05baf" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual_ee4ffaad-5d72-46e7-9444-bfad11c05baf" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_d4b9b9ec-5706-4453-be76-e653bd83baa4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_23312e62-858f-4170-aae2-0836e561b331" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_d4b9b9ec-5706-4453-be76-e653bd83baa4" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_8902360b-0993-4eae-b58b-dc5807849871" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_d4b9b9ec-5706-4453-be76-e653bd83baa4" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_8902360b-0993-4eae-b58b-dc5807849871" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_8902360b-0993-4eae-b58b-dc5807849871_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_8902360b-0993-4eae-b58b-dc5807849871" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_8902360b-0993-4eae-b58b-dc5807849871_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_ca22b868-23c5-4239-9208-b1b6e0ac995c" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_8902360b-0993-4eae-b58b-dc5807849871" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_ca22b868-23c5-4239-9208-b1b6e0ac995c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TropicanaLasVegasMember_9fab12c0-9f6e-4279-9466-efa53f17b92e" xlink:href="penn-20220630.xsd#penn_TropicanaLasVegasMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_ca22b868-23c5-4239-9208-b1b6e0ac995c" xlink:to="loc_penn_TropicanaLasVegasMember_9fab12c0-9f6e-4279-9466-efa53f17b92e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_675de102-34d4-41d0-9f9a-e897c0e78d85" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_d4b9b9ec-5706-4453-be76-e653bd83baa4" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_675de102-34d4-41d0-9f9a-e897c0e78d85" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_675de102-34d4-41d0-9f9a-e897c0e78d85_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_675de102-34d4-41d0-9f9a-e897c0e78d85" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_675de102-34d4-41d0-9f9a-e897c0e78d85_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_608b4974-678f-4556-9a00-30317e909757" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_675de102-34d4-41d0-9f9a-e897c0e78d85" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_608b4974-678f-4556-9a00-30317e909757" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScoreMediaAndGamingIncMember_b343cdeb-fb8e-4469-8ca7-4f7ee2af8ff6" xlink:href="penn-20220630.xsd#penn_ScoreMediaAndGamingIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_608b4974-678f-4556-9a00-30317e909757" xlink:to="loc_penn_ScoreMediaAndGamingIncMember_b343cdeb-fb8e-4469-8ca7-4f7ee2af8ff6" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_HitpointPerryvilleSamHoustonAndTheScoreMember_32744504-10f3-4fc6-9e5b-87dd6b5868c3" xlink:href="penn-20220630.xsd#penn_HitpointPerryvilleSamHoustonAndTheScoreMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_608b4974-678f-4556-9a00-30317e909757" xlink:to="loc_penn_HitpointPerryvilleSamHoustonAndTheScoreMember_32744504-10f3-4fc6-9e5b-87dd6b5868c3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_2c5cf895-1c14-4950-896b-ce5a8b7a92d2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_d4b9b9ec-5706-4453-be76-e653bd83baa4" xlink:to="loc_us-gaap_StatementClassOfStockAxis_2c5cf895-1c14-4950-896b-ce5a8b7a92d2" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_2c5cf895-1c14-4950-896b-ce5a8b7a92d2_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_2c5cf895-1c14-4950-896b-ce5a8b7a92d2" xlink:to="loc_us-gaap_ClassOfStockDomain_2c5cf895-1c14-4950-896b-ce5a8b7a92d2_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_b2edaaf2-a09b-454f-b81e-b367d4dca574" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_2c5cf895-1c14-4950-896b-ce5a8b7a92d2" xlink:to="loc_us-gaap_ClassOfStockDomain_b2edaaf2-a09b-454f-b81e-b367d4dca574" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_cf7bab60-0416-4772-ac12-e36c8f8410d9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_b2edaaf2-a09b-454f-b81e-b367d4dca574" xlink:to="loc_us-gaap_CommonStockMember_cf7bab60-0416-4772-ac12-e36c8f8410d9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_2a478084-2f2c-4a1d-bc34-32b0b4973394" xlink:href="penn-20220630.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_b2edaaf2-a09b-454f-b81e-b367d4dca574" xlink:to="loc_penn_CommonStockExchangeableMember_2a478084-2f2c-4a1d-bc34-32b0b4973394" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_8928c299-46d6-4f0c-9ca6-7e99f39afdb6" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_d4b9b9ec-5706-4453-be76-e653bd83baa4" xlink:to="loc_srt_RangeAxis_8928c299-46d6-4f0c-9ca6-7e99f39afdb6" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_8928c299-46d6-4f0c-9ca6-7e99f39afdb6_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_8928c299-46d6-4f0c-9ca6-7e99f39afdb6" xlink:to="loc_srt_RangeMember_8928c299-46d6-4f0c-9ca6-7e99f39afdb6_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_d0550093-0fde-4010-8517-19184aef057c" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_8928c299-46d6-4f0c-9ca6-7e99f39afdb6" xlink:to="loc_srt_RangeMember_d0550093-0fde-4010-8517-19184aef057c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_da7465de-bd99-4685-99f2-3e31e789da48" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_d0550093-0fde-4010-8517-19184aef057c" xlink:to="loc_srt_MinimumMember_da7465de-bd99-4685-99f2-3e31e789da48" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_4b4819fa-964e-4b86-a211-6017eae5dbd8" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_d0550093-0fde-4010-8517-19184aef057c" xlink:to="loc_srt_MaximumMember_4b4819fa-964e-4b86-a211-6017eae5dbd8" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/AcquisitionsandDispositionsAllocationofPurchasePriceDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#AcquisitionsandDispositionsAllocationofPurchasePriceDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/AcquisitionsandDispositionsAllocationofPurchasePriceDetails" xlink:type="extended" id="i4c1384cd8dee4e709203e6b2701fd966_AcquisitionsandDispositionsAllocationofPurchasePriceDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalentsAndRestrictedCash_7e0d18b6-862e-4b45-a49e-5c0c7e50366a" xlink:href="penn-20220630.xsd#penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalentsAndRestrictedCash"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalentsAndRestrictedCash_7e0d18b6-862e-4b45-a49e-5c0c7e50366a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_808481e3-5002-4edc-ba0f-e7ceb6920e74" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_808481e3-5002-4edc-ba0f-e7ceb6920e74" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedOperatingLeaseRightOfUseAsset_c2a6c40f-c6f1-450a-9069-1e9bd511362c" xlink:href="penn-20220630.xsd#penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedOperatingLeaseRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedOperatingLeaseRightOfUseAsset_c2a6c40f-c6f1-450a-9069-1e9bd511362c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_3e89cdf5-a3f6-4784-b7c7-45bc9fff05b5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_3e89cdf5-a3f6-4784-b7c7-45bc9fff05b5" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_5a22c5d8-bf3d-4c3b-9044-9b9c16ce2545" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_Goodwill_5a22c5d8-bf3d-4c3b-9044-9b9c16ce2545" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_b28f1360-befc-4174-b135-43b514884c4e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_b28f1360-befc-4174-b135-43b514884c4e" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_de8828d9-ac87-4b5b-b0c9-9dc5d0afaa0f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_de8828d9-ac87-4b5b-b0c9-9dc5d0afaa0f" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_1da7368f-c194-46ce-a670-0372706ec777" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_1da7368f-c194-46ce-a670-0372706ec777" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesAccountsPayableAndOther_842b0f63-60a2-4723-a65d-c610529cf194" xlink:href="penn-20220630.xsd#penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesAccountsPayableAndOther"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_penn_BusinessCombinationRecognizedIdentifiableAssetsAcquiredandLiabilitiesAssumedCurrentLiabilitiesAccountsPayableAndOther_842b0f63-60a2-4723-a65d-c610529cf194" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_08772ae4-e8d9-4404-aa3c-3df6c4f30ef2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_08772ae4-e8d9-4404-aa3c-3df6c4f30ef2" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_a019b801-b32b-44c9-865f-dda0348dae28" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_a019b801-b32b-44c9-865f-dda0348dae28" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_306af130-9de9-4dda-b8b6-2d05617b86dc" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_306af130-9de9-4dda-b8b6-2d05617b86dc" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_ccce0788-224c-427e-ac8e-fe8c2ebd2452" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_ccce0788-224c-427e-ac8e-fe8c2ebd2452" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_cbbf6101-2768-40bb-8fdb-c4a49eefb316" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_c4d35335-187f-4bc7-989f-5eaba03766f9" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_cbbf6101-2768-40bb-8fdb-c4a49eefb316" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_d8926690-696f-4a78-9ae0-544358159010" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_cbbf6101-2768-40bb-8fdb-c4a49eefb316" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_d8926690-696f-4a78-9ae0-544358159010" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_d8926690-696f-4a78-9ae0-544358159010_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_d8926690-696f-4a78-9ae0-544358159010" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_d8926690-696f-4a78-9ae0-544358159010_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_3ef04957-832f-4006-8911-0d1b3bee8de4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_d8926690-696f-4a78-9ae0-544358159010" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_3ef04957-832f-4006-8911-0d1b3bee8de4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScoreMediaAndGamingIncMember_c9816efe-e6c9-4e5b-a070-e6b7a2711f0e" xlink:href="penn-20220630.xsd#penn_ScoreMediaAndGamingIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_3ef04957-832f-4006-8911-0d1b3bee8de4" xlink:to="loc_penn_ScoreMediaAndGamingIncMember_c9816efe-e6c9-4e5b-a070-e6b7a2711f0e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_8fdfbfc9-7aa9-4e19-a10c-49992af5d0b5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_cbbf6101-2768-40bb-8fdb-c4a49eefb316" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_8fdfbfc9-7aa9-4e19-a10c-49992af5d0b5" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_8fdfbfc9-7aa9-4e19-a10c-49992af5d0b5_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_8fdfbfc9-7aa9-4e19-a10c-49992af5d0b5" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_8fdfbfc9-7aa9-4e19-a10c-49992af5d0b5_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_b8a02d3d-6647-4a09-b683-f671a383bcc9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_8fdfbfc9-7aa9-4e19-a10c-49992af5d0b5" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_b8a02d3d-6647-4a09-b683-f671a383bcc9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LicensingAgreementsMember_6992e90f-a64e-428e-ac36-bb3521b053db" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LicensingAgreementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_b8a02d3d-6647-4a09-b683-f671a383bcc9" xlink:to="loc_us-gaap_LicensingAgreementsMember_6992e90f-a64e-428e-ac36-bb3521b053db" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TradeNamesMember_2c1221b8-7db6-44be-a29a-e0c1b5f2e7e8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TradeNamesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_b8a02d3d-6647-4a09-b683-f671a383bcc9" xlink:to="loc_us-gaap_TradeNamesMember_2c1221b8-7db6-44be-a29a-e0c1b5f2e7e8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AdvertisingRelationshipMember_e0e1856f-6d85-4f85-85cd-893f1665166e" xlink:href="penn-20220630.xsd#penn_AdvertisingRelationshipMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_b8a02d3d-6647-4a09-b683-f671a383bcc9" xlink:to="loc_penn_AdvertisingRelationshipMember_e0e1856f-6d85-4f85-85cd-893f1665166e" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_d7482381-b6ef-42af-80a3-edd806533d44" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_cbbf6101-2768-40bb-8fdb-c4a49eefb316" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_d7482381-b6ef-42af-80a3-edd806533d44" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_d7482381-b6ef-42af-80a3-edd806533d44_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_d7482381-b6ef-42af-80a3-edd806533d44" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_d7482381-b6ef-42af-80a3-edd806533d44_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_5027096a-65c6-4a03-96e4-360c22928d91" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_d7482381-b6ef-42af-80a3-edd806533d44" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_5027096a-65c6-4a03-96e4-360c22928d91" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MediaContentMember_2d06f44d-a668-477c-9099-99ef85018887" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MediaContentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_5027096a-65c6-4a03-96e4-360c22928d91" xlink:to="loc_us-gaap_MediaContentMember_2d06f44d-a668-477c-9099-99ef85018887" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CustomerRelationshipsMember_c4dc38cb-9160-418d-810a-f023dcf04b4a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerRelationshipsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_5027096a-65c6-4a03-96e4-360c22928d91" xlink:to="loc_us-gaap_CustomerRelationshipsMember_c4dc38cb-9160-418d-810a-f023dcf04b4a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherIntangibleAssetsMember_7696450b-027c-49aa-984f-de2e84de2175" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIntangibleAssetsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_5027096a-65c6-4a03-96e4-360c22928d91" xlink:to="loc_us-gaap_OtherIntangibleAssetsMember_7696450b-027c-49aa-984f-de2e84de2175" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/AcquisitionsandDispositionsActualandProFormaFinancialResultsDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#AcquisitionsandDispositionsActualandProFormaFinancialResultsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/AcquisitionsandDispositionsActualandProFormaFinancialResultsDetails" xlink:type="extended" id="i7a44c372fdb84ff2a51609ec0c1fd72b_AcquisitionsandDispositionsActualandProFormaFinancialResultsDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaInformationNonrecurringAdjustmentLineItems_fba5a898-9e72-4759-b6a7-ce9f4feeaff6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionProFormaInformationNonrecurringAdjustmentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessAcquisitionProFormaInformationResultsOfAcquireeSinceAcquisitionDateAbstract_60d025c1-9f6f-4ad7-b609-c137118f5083" xlink:href="penn-20220630.xsd#penn_BusinessAcquisitionProFormaInformationResultsOfAcquireeSinceAcquisitionDateAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationNonrecurringAdjustmentLineItems_fba5a898-9e72-4759-b6a7-ce9f4feeaff6" xlink:to="loc_penn_BusinessAcquisitionProFormaInformationResultsOfAcquireeSinceAcquisitionDateAbstract_60d025c1-9f6f-4ad7-b609-c137118f5083" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual_8fe96f9f-e2e9-4295-aaa2-b06ae0027b57" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_BusinessAcquisitionProFormaInformationResultsOfAcquireeSinceAcquisitionDateAbstract_60d025c1-9f6f-4ad7-b609-c137118f5083" xlink:to="loc_us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual_8fe96f9f-e2e9-4295-aaa2-b06ae0027b57" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_38a4c3d6-d6fb-4db1-a5a7-11163228649a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_BusinessAcquisitionProFormaInformationResultsOfAcquireeSinceAcquisitionDateAbstract_60d025c1-9f6f-4ad7-b609-c137118f5083" xlink:to="loc_us-gaap_ProfitLoss_38a4c3d6-d6fb-4db1-a5a7-11163228649a" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionProFormaInformationNonrecurringAdjustmentsTable_55c83678-6cbc-4e4c-859c-b62fb6aee5de" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionProFormaInformationNonrecurringAdjustmentsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationNonrecurringAdjustmentLineItems_fba5a898-9e72-4759-b6a7-ce9f4feeaff6" xlink:to="loc_us-gaap_BusinessAcquisitionProFormaInformationNonrecurringAdjustmentsTable_55c83678-6cbc-4e4c-859c-b62fb6aee5de" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_f8b676de-e3b6-4c7c-ab1d-c9537911bd33" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_BusinessAcquisitionProFormaInformationNonrecurringAdjustmentsTable_55c83678-6cbc-4e4c-859c-b62fb6aee5de" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_f8b676de-e3b6-4c7c-ab1d-c9537911bd33" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_f8b676de-e3b6-4c7c-ab1d-c9537911bd33_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_f8b676de-e3b6-4c7c-ab1d-c9537911bd33" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_f8b676de-e3b6-4c7c-ab1d-c9537911bd33_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_f1063441-8503-47e7-be6b-de2fbbc2c3ee" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_f8b676de-e3b6-4c7c-ab1d-c9537911bd33" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_f1063441-8503-47e7-be6b-de2fbbc2c3ee" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_HitpointPerryvilleSamHoustonAndTheScoreMember_e7654fd6-54e0-4e0d-9516-b1348dee7480" xlink:href="penn-20220630.xsd#penn_HitpointPerryvilleSamHoustonAndTheScoreMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_f1063441-8503-47e7-be6b-de2fbbc2c3ee" xlink:to="loc_penn_HitpointPerryvilleSamHoustonAndTheScoreMember_e7654fd6-54e0-4e0d-9516-b1348dee7480" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsGoodwillandAccumulatedGoodwillImpairmentLossesDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#GoodwillandOtherIntangibleAssetsGoodwillandAccumulatedGoodwillImpairmentLossesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsGoodwillandAccumulatedGoodwillImpairmentLossesDetails" xlink:type="extended" id="i275fe186a7f6498bb561e403936a43fa_GoodwillandOtherIntangibleAssetsGoodwillandAccumulatedGoodwillImpairmentLossesDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillLineItems_9d54d9bf-8d01-4a6e-b9e2-c2a552dc9e32" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillRollForward_6755e503-2e91-4c5a-a480-d20a7cd7aab0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillRollForward"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillLineItems_9d54d9bf-8d01-4a6e-b9e2-c2a552dc9e32" xlink:to="loc_us-gaap_GoodwillRollForward_6755e503-2e91-4c5a-a480-d20a7cd7aab0" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross_04d767d4-1aed-41d4-9a9f-0b966a00be0a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillGross"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_6755e503-2e91-4c5a-a480-d20a7cd7aab0" xlink:to="loc_us-gaap_GoodwillGross_04d767d4-1aed-41d4-9a9f-0b966a00be0a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_b8c77e55-6220-40c4-b300-32967b5985dd" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_6755e503-2e91-4c5a-a480-d20a7cd7aab0" xlink:to="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_b8c77e55-6220-40c4-b300-32967b5985dd" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_6c890c62-d445-4e3b-8a78-d3c5d8965225" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_6755e503-2e91-4c5a-a480-d20a7cd7aab0" xlink:to="loc_us-gaap_Goodwill_6c890c62-d445-4e3b-8a78-d3c5d8965225" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_46e5c689-a794-4422-a0e3-40290abb3186" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillForeignCurrencyTranslationGainLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_6755e503-2e91-4c5a-a480-d20a7cd7aab0" xlink:to="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_46e5c689-a794-4422-a0e3-40290abb3186" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross_6a5051c1-ca45-4582-b12a-bff246319fa2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillGross"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_b27ed43e-fec0-42f7-85db-32a72b572069" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_474c16b8-e178-4c2e-a572-91045df70d61" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Goodwill"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfGoodwillTable_de3d66b2-88ec-4203-8d76-26307081fcd3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfGoodwillTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_GoodwillLineItems_9d54d9bf-8d01-4a6e-b9e2-c2a552dc9e32" xlink:to="loc_us-gaap_ScheduleOfGoodwillTable_de3d66b2-88ec-4203-8d76-26307081fcd3" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_cc4a47a5-3d13-47c3-aaef-a3a776891ae7" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidationItemsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_de3d66b2-88ec-4203-8d76-26307081fcd3" xlink:to="loc_srt_ConsolidationItemsAxis_cc4a47a5-3d13-47c3-aaef-a3a776891ae7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_cc4a47a5-3d13-47c3-aaef-a3a776891ae7_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ConsolidationItemsAxis_cc4a47a5-3d13-47c3-aaef-a3a776891ae7" xlink:to="loc_srt_ConsolidationItemsDomain_cc4a47a5-3d13-47c3-aaef-a3a776891ae7_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_4088333c-15d2-460b-8e85-cd59818890af" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ConsolidationItemsAxis_cc4a47a5-3d13-47c3-aaef-a3a776891ae7" xlink:to="loc_srt_ConsolidationItemsDomain_4088333c-15d2-460b-8e85-cd59818890af" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember_686cee0b-3460-4c9c-a59e-927e0c364422" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingSegmentsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_4088333c-15d2-460b-8e85-cd59818890af" xlink:to="loc_us-gaap_OperatingSegmentsMember_686cee0b-3460-4c9c-a59e-927e0c364422" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateNonSegmentMember_e3d855bf-c46d-4a5e-b347-b1d0e3654fe0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CorporateNonSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_4088333c-15d2-460b-8e85-cd59818890af" xlink:to="loc_us-gaap_CorporateNonSegmentMember_e3d855bf-c46d-4a5e-b347-b1d0e3654fe0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_fbc44362-d8c7-4e5f-a635-415061b4b7a4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_de3d66b2-88ec-4203-8d76-26307081fcd3" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_fbc44362-d8c7-4e5f-a635-415061b4b7a4" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_fbc44362-d8c7-4e5f-a635-415061b4b7a4_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_fbc44362-d8c7-4e5f-a635-415061b4b7a4" xlink:to="loc_us-gaap_SegmentDomain_fbc44362-d8c7-4e5f-a635-415061b4b7a4_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_8837c550-fdf1-4a39-b30b-97050706b1a4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_fbc44362-d8c7-4e5f-a635-415061b4b7a4" xlink:to="loc_us-gaap_SegmentDomain_8837c550-fdf1-4a39-b30b-97050706b1a4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NortheastSegmentMember_554ab78a-0aff-4307-b24c-e985d4f58337" xlink:href="penn-20220630.xsd#penn_NortheastSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8837c550-fdf1-4a39-b30b-97050706b1a4" xlink:to="loc_penn_NortheastSegmentMember_554ab78a-0aff-4307-b24c-e985d4f58337" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SouthSegmentMember_1b031761-9cf8-489d-b5ec-71242e742793" xlink:href="penn-20220630.xsd#penn_SouthSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8837c550-fdf1-4a39-b30b-97050706b1a4" xlink:to="loc_penn_SouthSegmentMember_1b031761-9cf8-489d-b5ec-71242e742793" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WestSegmentMember_54c5bc9e-d1b8-43ed-9bc0-9436fb619d56" xlink:href="penn-20220630.xsd#penn_WestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8837c550-fdf1-4a39-b30b-97050706b1a4" xlink:to="loc_penn_WestSegmentMember_54c5bc9e-d1b8-43ed-9bc0-9436fb619d56" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MidwestSegmentMember_d6a91a33-4d2d-4126-9e34-2059bb66b7c4" xlink:href="penn-20220630.xsd#penn_MidwestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8837c550-fdf1-4a39-b30b-97050706b1a4" xlink:to="loc_penn_MidwestSegmentMember_d6a91a33-4d2d-4126-9e34-2059bb66b7c4" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InteractiveSegmentMember_7500b416-c371-468b-ac37-5187f10ddc13" xlink:href="penn-20220630.xsd#penn_InteractiveSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8837c550-fdf1-4a39-b30b-97050706b1a4" xlink:to="loc_penn_InteractiveSegmentMember_7500b416-c371-468b-ac37-5187f10ddc13" xlink:type="arc" order="4"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails" xlink:type="extended" id="i424cbf0d313549d8aa2d7bc3d537d582_GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems_a91dd242-dd25-493f-b78a-deb5abd9f38a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_2e80bf1f-4cfb-44a7-906a-f0c957051b90" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems_a91dd242-dd25-493f-b78a-deb5abd9f38a" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_2e80bf1f-4cfb-44a7-906a-f0c957051b90" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable_6fa0e177-b2fe-439a-a675-c77071105d58" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassLineItems_a91dd242-dd25-493f-b78a-deb5abd9f38a" xlink:to="loc_us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable_6fa0e177-b2fe-439a-a675-c77071105d58" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_8d1a24ae-7adb-4031-97d9-9c8c9623bd81" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTable_6fa0e177-b2fe-439a-a675-c77071105d58" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_8d1a24ae-7adb-4031-97d9-9c8c9623bd81" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_8d1a24ae-7adb-4031-97d9-9c8c9623bd81_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_8d1a24ae-7adb-4031-97d9-9c8c9623bd81" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_8d1a24ae-7adb-4031-97d9-9c8c9623bd81_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e4b5c2af-865a-427b-8226-d66a6cd554b2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_8d1a24ae-7adb-4031-97d9-9c8c9623bd81" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e4b5c2af-865a-427b-8226-d66a6cd554b2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LicensingAgreementsMember_43881b01-0a24-4c90-9e4c-cdf9ec5638b3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LicensingAgreementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e4b5c2af-865a-427b-8226-d66a6cd554b2" xlink:to="loc_us-gaap_LicensingAgreementsMember_43881b01-0a24-4c90-9e4c-cdf9ec5638b3" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TrademarksMember_32e4f784-1a6e-44f3-b4d4-c7b54cb03c03" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TrademarksMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e4b5c2af-865a-427b-8226-d66a6cd554b2" xlink:to="loc_us-gaap_TrademarksMember_32e4f784-1a6e-44f3-b4d4-c7b54cb03c03" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherIntangibleAssetsMember_9039ab50-edcd-4de0-a171-00621fa5f470" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIntangibleAssetsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e4b5c2af-865a-427b-8226-d66a6cd554b2" xlink:to="loc_us-gaap_OtherIntangibleAssetsMember_9039ab50-edcd-4de0-a171-00621fa5f470" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_368201b4-6150-48a3-88a2-1f19dc67f31b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_c9baa49d-80c3-423b-946c-366598c4c961" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_368201b4-6150-48a3-88a2-1f19dc67f31b" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_c9baa49d-80c3-423b-946c-366598c4c961" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_bbb0830f-6cd4-4edb-9423-36d106519dc4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_368201b4-6150-48a3-88a2-1f19dc67f31b" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_bbb0830f-6cd4-4edb-9423-36d106519dc4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_91c138d1-2336-44d6-8be4-cd623af244fb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_368201b4-6150-48a3-88a2-1f19dc67f31b" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_91c138d1-2336-44d6-8be4-cd623af244fb" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetByMajorClassTable_e09f25cb-0f9b-4fb1-b48c-5a050f912fb3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetByMajorClassTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_368201b4-6150-48a3-88a2-1f19dc67f31b" xlink:to="loc_us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetByMajorClassTable_e09f25cb-0f9b-4fb1-b48c-5a050f912fb3" xlink:type="arc" order="2" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e0d07c7-a6dd-4478-870c-531bf261f1e0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAcquiredFiniteLivedIntangibleAssetByMajorClassTable_e09f25cb-0f9b-4fb1-b48c-5a050f912fb3" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e0d07c7-a6dd-4478-870c-531bf261f1e0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0e0d07c7-a6dd-4478-870c-531bf261f1e0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e0d07c7-a6dd-4478-870c-531bf261f1e0" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0e0d07c7-a6dd-4478-870c-531bf261f1e0_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_23dbed81-ee4b-49a1-84c4-86dde52ddf27" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_0e0d07c7-a6dd-4478-870c-531bf261f1e0" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_23dbed81-ee4b-49a1-84c4-86dde52ddf27" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CustomerRelationshipsMember_e5c63b56-2815-44ae-9477-042fb7440e20" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerRelationshipsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_23dbed81-ee4b-49a1-84c4-86dde52ddf27" xlink:to="loc_us-gaap_CustomerRelationshipsMember_e5c63b56-2815-44ae-9477-042fb7440e20" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TechnologyEquipmentMember_f57917a3-b102-4468-a0c1-a6a292272eaa" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TechnologyEquipmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_23dbed81-ee4b-49a1-84c4-86dde52ddf27" xlink:to="loc_us-gaap_TechnologyEquipmentMember_f57917a3-b102-4468-a0c1-a6a292272eaa" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherIntangibleAssetsMember_f2b53d17-38eb-434a-8c0a-e9461fc3e1b7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIntangibleAssetsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_23dbed81-ee4b-49a1-84c4-86dde52ddf27" xlink:to="loc_us-gaap_OtherIntangibleAssetsMember_f2b53d17-38eb-434a-8c0a-e9461fc3e1b7" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongtermDebtDebtSummaryDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#LongtermDebtDebtSummaryDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongtermDebtDebtSummaryDetails" xlink:type="extended" id="i913914d5da844b3cbb88f4053ebb23fb_LongtermDebtDebtSummaryDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_44a21a7a-19f8-4aa4-a8ff-abd59d55744b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_3baff492-a9da-482f-b977-cc9995a8c6ac" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_44a21a7a-19f8-4aa4-a8ff-abd59d55744b" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_3baff492-a9da-482f-b977-cc9995a8c6ac" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities_11982d68-7569-444c-9005-0326e6507554" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_44a21a7a-19f8-4aa4-a8ff-abd59d55744b" xlink:to="loc_us-gaap_LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities_11982d68-7569-444c-9005-0326e6507554" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_ea1fae90-136d-46a3-a7c7-6147a92f0fdd" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_44a21a7a-19f8-4aa4-a8ff-abd59d55744b" xlink:to="loc_us-gaap_LongTermDebtCurrent_ea1fae90-136d-46a3-a7c7-6147a92f0fdd" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet_ed2ea93d-b4d3-4c80-8960-90f9f8a18eae" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_44a21a7a-19f8-4aa4-a8ff-abd59d55744b" xlink:to="loc_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet_ed2ea93d-b4d3-4c80-8960-90f9f8a18eae" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredFinanceCostsNet_9d7eda3f-9222-4616-94a4-79b42cb68d55" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredFinanceCostsNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_44a21a7a-19f8-4aa4-a8ff-abd59d55744b" xlink:to="loc_us-gaap_DeferredFinanceCostsNet_9d7eda3f-9222-4616-94a4-79b42cb68d55" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_3784f597-5527-4091-9dc1-3e95f7d0352c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_44a21a7a-19f8-4aa4-a8ff-abd59d55744b" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_3784f597-5527-4091-9dc1-3e95f7d0352c" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_576d2753-fd35-43b5-b19b-8e2d124b1ff9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_44a21a7a-19f8-4aa4-a8ff-abd59d55744b" xlink:to="loc_us-gaap_DebtInstrumentTable_576d2753-fd35-43b5-b19b-8e2d124b1ff9" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_d9b3e987-cd7b-4fd3-93ff-8cad04ddd505" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_576d2753-fd35-43b5-b19b-8e2d124b1ff9" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_d9b3e987-cd7b-4fd3-93ff-8cad04ddd505" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_d9b3e987-cd7b-4fd3-93ff-8cad04ddd505_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_d9b3e987-cd7b-4fd3-93ff-8cad04ddd505" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_d9b3e987-cd7b-4fd3-93ff-8cad04ddd505_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_702b2a47-60ba-441c-b3d0-0991eb48d05d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_d9b3e987-cd7b-4fd3-93ff-8cad04ddd505" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_702b2a47-60ba-441c-b3d0-0991eb48d05d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditMember_7bffb1e9-120c-4270-8463-c6123602be67" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_702b2a47-60ba-441c-b3d0-0991eb48d05d" xlink:to="loc_us-gaap_LineOfCreditMember_7bffb1e9-120c-4270-8463-c6123602be67" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeniorNotesMember_af7be83d-39cb-44d4-84eb-f67c9b65584c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeniorNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_702b2a47-60ba-441c-b3d0-0991eb48d05d" xlink:to="loc_us-gaap_SeniorNotesMember_af7be83d-39cb-44d4-84eb-f67c9b65584c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_1b32b496-7d8a-437e-8272-0eecd5567182" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_702b2a47-60ba-441c-b3d0-0991eb48d05d" xlink:to="loc_us-gaap_ConvertibleDebtMember_1b32b496-7d8a-437e-8272-0eecd5567182" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesPayableOtherPayablesMember_defa5f2d-365e-4358-ab2a-c2f283bd149a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableOtherPayablesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_702b2a47-60ba-441c-b3d0-0991eb48d05d" xlink:to="loc_us-gaap_NotesPayableOtherPayablesMember_defa5f2d-365e-4358-ab2a-c2f283bd149a" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityAxis_aaa0bf58-3563-496f-8f52-7d6a79e8858c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_576d2753-fd35-43b5-b19b-8e2d124b1ff9" xlink:to="loc_us-gaap_CreditFacilityAxis_aaa0bf58-3563-496f-8f52-7d6a79e8858c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_aaa0bf58-3563-496f-8f52-7d6a79e8858c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CreditFacilityAxis_aaa0bf58-3563-496f-8f52-7d6a79e8858c" xlink:to="loc_us-gaap_CreditFacilityDomain_aaa0bf58-3563-496f-8f52-7d6a79e8858c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_678131b7-fbcc-4bed-9e49-985ad2e30cc9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CreditFacilityAxis_aaa0bf58-3563-496f-8f52-7d6a79e8858c" xlink:to="loc_us-gaap_CreditFacilityDomain_678131b7-fbcc-4bed-9e49-985ad2e30cc9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RevolvingCreditFacilityDue2027Member_9e409573-4c55-4b6b-b662-c0f43ef98893" xlink:href="penn-20220630.xsd#penn_RevolvingCreditFacilityDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_678131b7-fbcc-4bed-9e49-985ad2e30cc9" xlink:to="loc_penn_RevolvingCreditFacilityDue2027Member_9e409573-4c55-4b6b-b662-c0f43ef98893" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanAFacilityDue2027Member_695f95f7-c2b2-4fd2-8ff4-71c0a38db37d" xlink:href="penn-20220630.xsd#penn_TermLoanAFacilityDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_678131b7-fbcc-4bed-9e49-985ad2e30cc9" xlink:to="loc_penn_TermLoanAFacilityDue2027Member_695f95f7-c2b2-4fd2-8ff4-71c0a38db37d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanBFacilityDue2029Member_62720fe8-7f50-4373-b388-150164cc5495" xlink:href="penn-20220630.xsd#penn_TermLoanBFacilityDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_678131b7-fbcc-4bed-9e49-985ad2e30cc9" xlink:to="loc_penn_TermLoanBFacilityDue2029Member_62720fe8-7f50-4373-b388-150164cc5495" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanAFacilityDue2023Member_34e4debb-f7d5-46cc-8307-aa7d0fc48eee" xlink:href="penn-20220630.xsd#penn_TermLoanAFacilityDue2023Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_678131b7-fbcc-4bed-9e49-985ad2e30cc9" xlink:to="loc_penn_TermLoanAFacilityDue2023Member_34e4debb-f7d5-46cc-8307-aa7d0fc48eee" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanB1FacilityMember_e8bb5f72-5b73-4f45-b89a-3eed76b39496" xlink:href="penn-20220630.xsd#penn_TermLoanB1FacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_678131b7-fbcc-4bed-9e49-985ad2e30cc9" xlink:to="loc_penn_TermLoanB1FacilityMember_e8bb5f72-5b73-4f45-b89a-3eed76b39496" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_3ec5d92b-e372-4a8b-b64d-a8849eba0e92" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_576d2753-fd35-43b5-b19b-8e2d124b1ff9" xlink:to="loc_us-gaap_DebtInstrumentAxis_3ec5d92b-e372-4a8b-b64d-a8849eba0e92" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_3ec5d92b-e372-4a8b-b64d-a8849eba0e92_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_3ec5d92b-e372-4a8b-b64d-a8849eba0e92" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_3ec5d92b-e372-4a8b-b64d-a8849eba0e92_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_a0c0ea7f-b29f-4ad8-a3c8-e0660d57bb19" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_3ec5d92b-e372-4a8b-b64d-a8849eba0e92" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_a0c0ea7f-b29f-4ad8-a3c8-e0660d57bb19" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2027Member_17712037-8fc7-401c-8071-2f96f137ebad" xlink:href="penn-20220630.xsd#penn_SeniorUnsecuredNotesDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_a0c0ea7f-b29f-4ad8-a3c8-e0660d57bb19" xlink:to="loc_penn_SeniorUnsecuredNotesDue2027Member_17712037-8fc7-401c-8071-2f96f137ebad" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2029Member_c13dbd69-4838-42c4-8b5d-96f4011476d0" xlink:href="penn-20220630.xsd#penn_SeniorUnsecuredNotesDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_a0c0ea7f-b29f-4ad8-a3c8-e0660d57bb19" xlink:to="loc_penn_SeniorUnsecuredNotesDue2029Member_c13dbd69-4838-42c4-8b5d-96f4011476d0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_6b5e2fee-6910-4bd9-8f47-f5b6b28c9ada" xlink:href="penn-20220630.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_a0c0ea7f-b29f-4ad8-a3c8-e0660d57bb19" xlink:to="loc_penn_ConvertibleNotesDue2026Member_6b5e2fee-6910-4bd9-8f47-f5b6b28c9ada" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongtermDebtSeniorSecuredCreditFacilitiesSeniorUnsecuredNotesUnsecuredConvertibleNotesandCovenantsDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#LongtermDebtSeniorSecuredCreditFacilitiesSeniorUnsecuredNotesUnsecuredConvertibleNotesandCovenantsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongtermDebtSeniorSecuredCreditFacilitiesSeniorUnsecuredNotesUnsecuredConvertibleNotesandCovenantsDetails" xlink:type="extended" id="i71b9db420e48461da19356d3e97f72c8_LongtermDebtSeniorSecuredCreditFacilitiesSeniorUnsecuredNotesUnsecuredConvertibleNotesandCovenantsDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTerm_9437684f-7d82-4260-b0df-6ebba40bc81e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTerm"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentTerm_9437684f-7d82-4260-b0df-6ebba40bc81e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_dc24d538-3f56-4ee0-a194-34c588ff51e5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_dc24d538-3f56-4ee0-a194-34c588ff51e5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne_cd2d403f-2355-4bbf-beab-1b204568c90f" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne_cd2d403f-2355-4bbf-beab-1b204568c90f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo_3487b5c3-6c5f-4421-8935-9c256c5c4cac" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo_3487b5c3-6c5f-4421-8935-9c256c5c4cac" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearThree_ad8de6dd-914f-47df-908c-96439d6d9a18" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearThree"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearThree_ad8de6dd-914f-47df-908c-96439d6d9a18" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearFour_fae59be7-b329-42dc-abb7-1a6e3a6a4cdc" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearFour"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearFour_fae59be7-b329-42dc-abb7-1a6e3a6a4cdc" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityMaximumConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodAfterYearOne_0702a294-cc6c-4e0c-8c14-79cc42361870" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilityMaximumConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodAfterYearOne"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilityMaximumConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodAfterYearOne_0702a294-cc6c-4e0c-8c14-79cc42361870" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearOne_b36b2398-5e01-4c4b-b174-02cc23f798d4" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearOne"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearOne_b36b2398-5e01-4c4b-b174-02cc23f798d4" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearTwo_fea584e2-2462-4903-a9c5-a0e8fc524e1a" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearTwo"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearTwo_fea584e2-2462-4903-a9c5-a0e8fc524e1a" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearThree_25e87d14-86c9-4bad-beac-4b8fef16a1f0" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearThree"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearThree_25e87d14-86c9-4bad-beac-4b8fef16a1f0" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearFour_3c681ff6-ff64-4535-9b4d-5d357197324d" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearFour"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilitySeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodYearFour_3c681ff6-ff64-4535-9b4d-5d357197324d" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityMaximumSeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodAfterYearOne_55394783-22b3-4e2c-83c6-c6ac9aeab06e" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilityMaximumSeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodAfterYearOne"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilityMaximumSeniorSecuredNetLeverageRatioAfterCovenantReliefPeriodAfterYearOne_55394783-22b3-4e2c-83c6-c6ac9aeab06e" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityMinimumInterestCoverageRatioAfterCovenantReliefPeriod_fd89f506-02d2-4e38-a718-486331e34548" xlink:href="penn-20220630.xsd#penn_LineOfCreditFacilityMinimumInterestCoverageRatioAfterCovenantReliefPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_LineOfCreditFacilityMinimumInterestCoverageRatioAfterCovenantReliefPeriod_fd89f506-02d2-4e38-a718-486331e34548" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_7d7b37dd-6d78-4cda-99db-81fb909df3d7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_7d7b37dd-6d78-4cda-99db-81fb909df3d7" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DebtInstrumentBasisSpreadOnVariableRateFloor_5c458567-6384-49be-887e-81f81e2ae275" xlink:href="penn-20220630.xsd#penn_DebtInstrumentBasisSpreadOnVariableRateFloor"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_DebtInstrumentBasisSpreadOnVariableRateFloor_5c458567-6384-49be-887e-81f81e2ae275" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_8093e60f-8f82-42f9-ba25-c0a123d09200" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_8093e60f-8f82-42f9-ba25-c0a123d09200" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfDebtIssuanceCosts_480af81c-525c-47be-930c-228998b6a0f6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_PaymentsOfDebtIssuanceCosts_480af81c-525c-47be-930c-228998b6a0f6" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_2ed3cfac-f478-4204-aaf7-f024f233034b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_2ed3cfac-f478-4204-aaf7-f024f233034b" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfDebtDiscountPremium_96315bee-f93c-4ec8-ad63-b90e6c069ea9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfDebtDiscountPremium"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_AmortizationOfDebtDiscountPremium_96315bee-f93c-4ec8-ad63-b90e6c069ea9" xlink:type="arc" order="18"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LettersOfCreditOutstandingAmount_a32aea93-1535-4af3-9f92-c9c808f6e525" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LettersOfCreditOutstandingAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_LettersOfCreditOutstandingAmount_a32aea93-1535-4af3-9f92-c9c808f6e525" xlink:type="arc" order="19"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_c2e72d25-922d-4bb5-bd6a-16a09590368d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_c2e72d25-922d-4bb5-bd6a-16a09590368d" xlink:type="arc" order="20"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_70db5bd3-1577-4948-a4e7-7309ad235d0f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_70db5bd3-1577-4948-a4e7-7309ad235d0f" xlink:type="arc" order="21"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentFaceAmount_193e0611-edc6-4106-bf6c-85a1fe7342df" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentFaceAmount_193e0611-edc6-4106-bf6c-85a1fe7342df" xlink:type="arc" order="22"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromConvertibleDebt_4f624924-f726-45e0-b99b-41d83351acf4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromConvertibleDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_ProceedsFromConvertibleDebt_4f624924-f726-45e0-b99b-41d83351acf4" xlink:type="arc" order="23"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_ea079763-5a4d-469e-8262-51a5d7ddfbd4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_ea079763-5a4d-469e-8262-51a5d7ddfbd4" xlink:type="arc" order="24"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_c0d3a0f0-9315-475b-af7c-4361ad0e2c0a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleConversionRatio1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_c0d3a0f0-9315-475b-af7c-4361ad0e2c0a" xlink:type="arc" order="25"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtConversionConvertedInstrumentSharesIssued1_d8740dd7-6cf6-4a18-a233-901dd5a600c5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtConversionConvertedInstrumentSharesIssued1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtConversionConvertedInstrumentSharesIssued1_d8740dd7-6cf6-4a18-a233-901dd5a600c5" xlink:type="arc" order="26"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_5d7b4be9-bd8a-44ce-a891-6ee9a37f0dcb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_5d7b4be9-bd8a-44ce-a891-6ee9a37f0dcb" xlink:type="arc" order="27"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_56fa7802-1fae-4045-b689-d54282a45bc6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_56fa7802-1fae-4045-b689-d54282a45bc6" xlink:type="arc" order="28"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent_153ca5a5-962c-47e8-9a59-5898cd2a67fe" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent_153ca5a5-962c-47e8-9a59-5898cd2a67fe" xlink:type="arc" order="29"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredFinanceCostsGross_7e71520d-2e8d-4c39-ac55-515d88d79d55" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredFinanceCostsGross"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DeferredFinanceCostsGross_7e71520d-2e8d-4c39-ac55-515d88d79d55" xlink:type="arc" order="30"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_d8948cd8-05fc-45ea-b412-69e2b8c12161" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_d8948cd8-05fc-45ea-b412-69e2b8c12161" xlink:type="arc" order="31"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_fa65a9a6-da1b-4547-afa8-8d3bf097d3de" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_fa65a9a6-da1b-4547-afa8-8d3bf097d3de" xlink:type="arc" order="32"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DebtInstrumentConvertibleRemainingDebtIssuanceCostAmortizationPeriod_298c9970-2e87-423a-975b-a5bb0131c081" xlink:href="penn-20220630.xsd#penn_DebtInstrumentConvertibleRemainingDebtIssuanceCostAmortizationPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_penn_DebtInstrumentConvertibleRemainingDebtIssuanceCostAmortizationPeriod_298c9970-2e87-423a-975b-a5bb0131c081" xlink:type="arc" order="33"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_336b1751-74c3-4dbc-b3f0-a90cfc3827c8" xlink:to="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_14f3bd85-26e8-46f8-acfc-dac0e55cf57a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_14f3bd85-26e8-46f8-acfc-dac0e55cf57a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_14f3bd85-26e8-46f8-acfc-dac0e55cf57a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_14f3bd85-26e8-46f8-acfc-dac0e55cf57a" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_14f3bd85-26e8-46f8-acfc-dac0e55cf57a_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_009d1e9a-0746-499d-9ffe-348aa64599a6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_14f3bd85-26e8-46f8-acfc-dac0e55cf57a" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_009d1e9a-0746-499d-9ffe-348aa64599a6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditMember_d694c436-a376-47d9-b133-55aa160957ff" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_009d1e9a-0746-499d-9ffe-348aa64599a6" xlink:to="loc_us-gaap_LineOfCreditMember_d694c436-a376-47d9-b133-55aa160957ff" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeniorNotesMember_60737f8b-0ab3-4007-b887-ec387a8ba669" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeniorNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_009d1e9a-0746-499d-9ffe-348aa64599a6" xlink:to="loc_us-gaap_SeniorNotesMember_60737f8b-0ab3-4007-b887-ec387a8ba669" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_dc95b66c-2a7a-4b13-a959-f2be44c8f52a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_009d1e9a-0746-499d-9ffe-348aa64599a6" xlink:to="loc_us-gaap_ConvertibleDebtMember_dc95b66c-2a7a-4b13-a959-f2be44c8f52a" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityAxis_89fbfa5b-4f14-4672-843b-13e53dbfa7f8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:to="loc_us-gaap_CreditFacilityAxis_89fbfa5b-4f14-4672-843b-13e53dbfa7f8" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_89fbfa5b-4f14-4672-843b-13e53dbfa7f8_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CreditFacilityAxis_89fbfa5b-4f14-4672-843b-13e53dbfa7f8" xlink:to="loc_us-gaap_CreditFacilityDomain_89fbfa5b-4f14-4672-843b-13e53dbfa7f8_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CreditFacilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CreditFacilityAxis_89fbfa5b-4f14-4672-843b-13e53dbfa7f8" xlink:to="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember_bdd2900d-5d80-4112-bb88-aaa14236f8c7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevolvingCreditFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:to="loc_us-gaap_RevolvingCreditFacilityMember_bdd2900d-5d80-4112-bb88-aaa14236f8c7" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanAFacilityMember_65ec6093-4465-45f1-94ca-242730be42fc" xlink:href="penn-20220630.xsd#penn_TermLoanAFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:to="loc_penn_TermLoanAFacilityMember_65ec6093-4465-45f1-94ca-242730be42fc" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanBFacilityMember_cc6b27fc-78c9-47b5-a2fe-72c5df297612" xlink:href="penn-20220630.xsd#penn_TermLoanBFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:to="loc_penn_TermLoanBFacilityMember_cc6b27fc-78c9-47b5-a2fe-72c5df297612" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanAFacilityDue2023IncrementalCapacityMember_0a1ee712-7c7e-48d0-a223-fd5d6d94dcbc" xlink:href="penn-20220630.xsd#penn_TermLoanAFacilityDue2023IncrementalCapacityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:to="loc_penn_TermLoanAFacilityDue2023IncrementalCapacityMember_0a1ee712-7c7e-48d0-a223-fd5d6d94dcbc" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanB1FacilityMember_1565f6d3-fdfa-40e4-a160-6aacd378aa52" xlink:href="penn-20220630.xsd#penn_TermLoanB1FacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:to="loc_penn_TermLoanB1FacilityMember_1565f6d3-fdfa-40e4-a160-6aacd378aa52" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorSecuredCreditFacilityMember_25c7f90d-99e4-4450-9fc4-39ee7858f342" xlink:href="penn-20220630.xsd#penn_SeniorSecuredCreditFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:to="loc_penn_SeniorSecuredCreditFacilityMember_25c7f90d-99e4-4450-9fc4-39ee7858f342" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanAMember_634c9705-e5e2-4ceb-877e-c6221534c045" xlink:href="penn-20220630.xsd#penn_TermLoanAMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:to="loc_penn_TermLoanAMember_634c9705-e5e2-4ceb-877e-c6221534c045" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanBMember_3a7065d8-a062-41c2-a5cd-98e41b18132b" xlink:href="penn-20220630.xsd#penn_TermLoanBMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:to="loc_penn_TermLoanBMember_3a7065d8-a062-41c2-a5cd-98e41b18132b" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanBFacilityDue2029Member_39800851-d338-4609-9ad9-3cee77ac2bb1" xlink:href="penn-20220630.xsd#penn_TermLoanBFacilityDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_bd051b94-f135-4c4c-a86c-d79b529bcbc2" xlink:to="loc_penn_TermLoanBFacilityDue2029Member_39800851-d338-4609-9ad9-3cee77ac2bb1" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_45d53df9-189d-4e99-a89d-3dcf2a9ee1c3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:to="loc_us-gaap_DebtInstrumentAxis_45d53df9-189d-4e99-a89d-3dcf2a9ee1c3" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_45d53df9-189d-4e99-a89d-3dcf2a9ee1c3_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_45d53df9-189d-4e99-a89d-3dcf2a9ee1c3" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_45d53df9-189d-4e99-a89d-3dcf2a9ee1c3_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_97d1a5bc-2ad9-46e8-b005-535ae3370212" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_45d53df9-189d-4e99-a89d-3dcf2a9ee1c3" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_97d1a5bc-2ad9-46e8-b005-535ae3370212" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_7f2ac660-ae8a-4a74-b5a8-5547de408a69" xlink:href="penn-20220630.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_97d1a5bc-2ad9-46e8-b005-535ae3370212" xlink:to="loc_penn_ConvertibleNotesDue2026Member_7f2ac660-ae8a-4a74-b5a8-5547de408a69" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026LiabilityComponentMember_a85dc4d3-9ad0-48cb-802a-ac04802e6982" xlink:href="penn-20220630.xsd#penn_ConvertibleNotesDue2026LiabilityComponentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_97d1a5bc-2ad9-46e8-b005-535ae3370212" xlink:to="loc_penn_ConvertibleNotesDue2026LiabilityComponentMember_a85dc4d3-9ad0-48cb-802a-ac04802e6982" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026EquityComponentMember_c6f830af-1500-4f19-b16f-1d9e41a59d27" xlink:href="penn-20220630.xsd#penn_ConvertibleNotesDue2026EquityComponentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_97d1a5bc-2ad9-46e8-b005-535ae3370212" xlink:to="loc_penn_ConvertibleNotesDue2026EquityComponentMember_c6f830af-1500-4f19-b16f-1d9e41a59d27" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2027Member_ebfab406-f9fb-47cf-85a3-7516e2e9e527" xlink:href="penn-20220630.xsd#penn_SeniorUnsecuredNotesDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_97d1a5bc-2ad9-46e8-b005-535ae3370212" xlink:to="loc_penn_SeniorUnsecuredNotesDue2027Member_ebfab406-f9fb-47cf-85a3-7516e2e9e527" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2029Member_0a52fdb2-5d03-4c1c-95f9-c37d3df33d24" xlink:href="penn-20220630.xsd#penn_SeniorUnsecuredNotesDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_97d1a5bc-2ad9-46e8-b005-535ae3370212" xlink:to="loc_penn_SeniorUnsecuredNotesDue2029Member_0a52fdb2-5d03-4c1c-95f9-c37d3df33d24" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_22105c78-fcc5-4339-b8b1-8702789aa133" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:to="loc_srt_RangeAxis_22105c78-fcc5-4339-b8b1-8702789aa133" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_22105c78-fcc5-4339-b8b1-8702789aa133_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_22105c78-fcc5-4339-b8b1-8702789aa133" xlink:to="loc_srt_RangeMember_22105c78-fcc5-4339-b8b1-8702789aa133_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_abcae509-d292-4f8c-ae34-1517debf8082" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_22105c78-fcc5-4339-b8b1-8702789aa133" xlink:to="loc_srt_RangeMember_abcae509-d292-4f8c-ae34-1517debf8082" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_4b79264b-d4da-458d-9c95-4a5177548c15" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_abcae509-d292-4f8c-ae34-1517debf8082" xlink:to="loc_srt_MinimumMember_4b79264b-d4da-458d-9c95-4a5177548c15" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_caa2b6a3-b36e-46f4-9904-6b61b46ceb11" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_abcae509-d292-4f8c-ae34-1517debf8082" xlink:to="loc_srt_MaximumMember_caa2b6a3-b36e-46f4-9904-6b61b46ceb11" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableRateAxis_b1e4d0a9-b34e-4286-aeb3-4647ed1f35d1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableRateAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:to="loc_us-gaap_VariableRateAxis_b1e4d0a9-b34e-4286-aeb3-4647ed1f35d1" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableRateDomain_b1e4d0a9-b34e-4286-aeb3-4647ed1f35d1_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableRateDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_VariableRateAxis_b1e4d0a9-b34e-4286-aeb3-4647ed1f35d1" xlink:to="loc_us-gaap_VariableRateDomain_b1e4d0a9-b34e-4286-aeb3-4647ed1f35d1_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableRateDomain_1d26083e-1ecf-4eb9-9a1a-16601bfb7a83" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableRateDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_VariableRateAxis_b1e4d0a9-b34e-4286-aeb3-4647ed1f35d1" xlink:to="loc_us-gaap_VariableRateDomain_1d26083e-1ecf-4eb9-9a1a-16601bfb7a83" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LondonInterbankOfferedRateLIBORMember_f0c556a3-5df1-4bb7-ba64-9890ee656b83" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LondonInterbankOfferedRateLIBORMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_VariableRateDomain_1d26083e-1ecf-4eb9-9a1a-16601bfb7a83" xlink:to="loc_us-gaap_LondonInterbankOfferedRateLIBORMember_f0c556a3-5df1-4bb7-ba64-9890ee656b83" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BaseRateMember_7618005e-8d21-4fa2-895c-90dc2998a364" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BaseRateMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_VariableRateDomain_1d26083e-1ecf-4eb9-9a1a-16601bfb7a83" xlink:to="loc_us-gaap_BaseRateMember_7618005e-8d21-4fa2-895c-90dc2998a364" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember_115f870a-a6df-488b-b622-6997a2d385fe" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_VariableRateDomain_1d26083e-1ecf-4eb9-9a1a-16601bfb7a83" xlink:to="loc_us-gaap_SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember_115f870a-a6df-488b-b622-6997a2d385fe" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodAxis_6eb94fa1-7492-4971-8136-5322cefd6e37" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentRedemptionPeriodAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodAxis_6eb94fa1-7492-4971-8136-5322cefd6e37" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_6eb94fa1-7492-4971-8136-5322cefd6e37_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodAxis_6eb94fa1-7492-4971-8136-5322cefd6e37" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_6eb94fa1-7492-4971-8136-5322cefd6e37_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_d7ad1492-67ff-48a3-9a62-5866db907ad1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodAxis_6eb94fa1-7492-4971-8136-5322cefd6e37" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_d7ad1492-67ff-48a3-9a62-5866db907ad1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodOneMember_7874dbf5-22d8-4bcb-a4c8-5768026b787c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentRedemptionPeriodOneMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_d7ad1492-67ff-48a3-9a62-5866db907ad1" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodOneMember_7874dbf5-22d8-4bcb-a4c8-5768026b787c" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodTwoMember_92f7be4b-2dd1-4a88-b329-404d2bb0550f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentRedemptionPeriodTwoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_d7ad1492-67ff-48a3-9a62-5866db907ad1" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodTwoMember_92f7be4b-2dd1-4a88-b329-404d2bb0550f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodThreeMember_d703e44d-c5c6-4adc-a984-f67f1e68f57b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentRedemptionPeriodThreeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_d7ad1492-67ff-48a3-9a62-5866db907ad1" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodThreeMember_d703e44d-c5c6-4adc-a984-f67f1e68f57b" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_9b000a36-b20c-40f2-884d-dea8ab056d81" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_9b000a36-b20c-40f2-884d-dea8ab056d81" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_9b000a36-b20c-40f2-884d-dea8ab056d81_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_9b000a36-b20c-40f2-884d-dea8ab056d81" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_9b000a36-b20c-40f2-884d-dea8ab056d81_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_2bb192d5-a10b-44f9-890e-dd13d814c44e" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionAxis_9b000a36-b20c-40f2-884d-dea8ab056d81" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_2bb192d5-a10b-44f9-890e-dd13d814c44e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_87d16d35-61f6-4b3d-9312-242dc419fd6c" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_CumulativeEffectPeriodOfAdoptionDomain_2bb192d5-a10b-44f9-890e-dd13d814c44e" xlink:to="loc_srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember_87d16d35-61f6-4b3d-9312-242dc419fd6c" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_eca62cb5-6b73-424a-810e-7c7dbf2fdcaf" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_4a442149-c1e2-4fea-8613-b56542a7e927" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_eca62cb5-6b73-424a-810e-7c7dbf2fdcaf" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_eca62cb5-6b73-424a-810e-7c7dbf2fdcaf_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_eca62cb5-6b73-424a-810e-7c7dbf2fdcaf" xlink:to="loc_us-gaap_EquityComponentDomain_eca62cb5-6b73-424a-810e-7c7dbf2fdcaf_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_aabf2835-e757-4bc7-8a12-aff0524c55da" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_eca62cb5-6b73-424a-810e-7c7dbf2fdcaf" xlink:to="loc_us-gaap_EquityComponentDomain_aabf2835-e757-4bc7-8a12-aff0524c55da" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapitalMember_e553e271-b26f-45b6-8c63-76e4608cf850" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_aabf2835-e757-4bc7-8a12-aff0524c55da" xlink:to="loc_us-gaap_AdditionalPaidInCapitalMember_e553e271-b26f-45b6-8c63-76e4608cf850" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsMember_33a08f3b-080b-4b98-9315-a104e05f3e27" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_aabf2835-e757-4bc7-8a12-aff0524c55da" xlink:to="loc_us-gaap_RetainedEarningsMember_33a08f3b-080b-4b98-9315-a104e05f3e27" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongtermDebtConvertibleNotesDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#LongtermDebtConvertibleNotesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongtermDebtConvertibleNotesDetails" xlink:type="extended" id="if93f98365feb423ebae98c1b5664d8a2_LongtermDebtConvertibleNotesDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_a8da2169-f3a7-43a0-86ea-d3216ab06a96" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentCarryingAmount_c9bc1849-bf52-4162-a2b9-40b57059694a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_a8da2169-f3a7-43a0-86ea-d3216ab06a96" xlink:to="loc_us-gaap_DebtInstrumentCarryingAmount_c9bc1849-bf52-4162-a2b9-40b57059694a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedDiscount_5a29a98b-f119-4e40-882c-c44d619a1dac" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentUnamortizedDiscount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_a8da2169-f3a7-43a0-86ea-d3216ab06a96" xlink:to="loc_us-gaap_DebtInstrumentUnamortizedDiscount_5a29a98b-f119-4e40-882c-c44d619a1dac" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnamortizedDebtIssuanceExpense_4ed1f3b2-1521-45fc-88d3-267588416981" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnamortizedDebtIssuanceExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_a8da2169-f3a7-43a0-86ea-d3216ab06a96" xlink:to="loc_us-gaap_UnamortizedDebtIssuanceExpense_4ed1f3b2-1521-45fc-88d3-267588416981" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_2e74e87f-88d8-4092-9721-43f2993b5388" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_a8da2169-f3a7-43a0-86ea-d3216ab06a96" xlink:to="loc_us-gaap_LongTermDebt_2e74e87f-88d8-4092-9721-43f2993b5388" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent_198cae10-dfb0-4605-be3d-3b796a79ddc9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_a8da2169-f3a7-43a0-86ea-d3216ab06a96" xlink:to="loc_us-gaap_DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent_198cae10-dfb0-4605-be3d-3b796a79ddc9" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_8abb1e02-4ad3-4ca2-8b7e-d6ca0640239e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_a8da2169-f3a7-43a0-86ea-d3216ab06a96" xlink:to="loc_us-gaap_DebtInstrumentTable_8abb1e02-4ad3-4ca2-8b7e-d6ca0640239e" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_fa229d1a-0852-4f46-9ffa-1b4741e26b7b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_8abb1e02-4ad3-4ca2-8b7e-d6ca0640239e" xlink:to="loc_us-gaap_DebtInstrumentAxis_fa229d1a-0852-4f46-9ffa-1b4741e26b7b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_fa229d1a-0852-4f46-9ffa-1b4741e26b7b_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_fa229d1a-0852-4f46-9ffa-1b4741e26b7b" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_fa229d1a-0852-4f46-9ffa-1b4741e26b7b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_7e4a753f-48e6-48f0-954b-228027c699c6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_fa229d1a-0852-4f46-9ffa-1b4741e26b7b" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_7e4a753f-48e6-48f0-954b-228027c699c6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_a4589ef1-6835-4c4a-8b54-71d5958ffe81" xlink:href="penn-20220630.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_7e4a753f-48e6-48f0-954b-228027c699c6" xlink:to="loc_penn_ConvertibleNotesDue2026Member_a4589ef1-6835-4c4a-8b54-71d5958ffe81" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_8d0b349c-4f98-4f17-b90b-28b145a706a6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_8abb1e02-4ad3-4ca2-8b7e-d6ca0640239e" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_8d0b349c-4f98-4f17-b90b-28b145a706a6" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_8d0b349c-4f98-4f17-b90b-28b145a706a6_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_8d0b349c-4f98-4f17-b90b-28b145a706a6" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_8d0b349c-4f98-4f17-b90b-28b145a706a6_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_bba75b15-5814-4395-9379-00d0a64d8477" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_8d0b349c-4f98-4f17-b90b-28b145a706a6" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_bba75b15-5814-4395-9379-00d0a64d8477" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_4908a21b-ce9a-4046-b7d1-80cfde75d8dc" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_bba75b15-5814-4395-9379-00d0a64d8477" xlink:to="loc_us-gaap_ConvertibleDebtMember_4908a21b-ce9a-4046-b7d1-80cfde75d8dc" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongtermDebtInterestExpenseNetDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#LongtermDebtInterestExpenseNetDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongtermDebtInterestExpenseNetDetails" xlink:type="extended" id="ie9aa201bea0047eab681d8a85526d2c7_LongtermDebtInterestExpenseNetDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_b9898494-7831-4197-81fa-8ad331244d82" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:to="loc_us-gaap_InterestExpense_b9898494-7831-4197-81fa-8ad331244d82" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentIncomeInterest_db9f8ba4-f53d-4bf2-8d93-a24be192bb08" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentIncomeInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:to="loc_us-gaap_InvestmentIncomeInterest_db9f8ba4-f53d-4bf2-8d93-a24be192bb08" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InterestCapitalized_da71d1e2-4a00-44e2-80d0-024fdd4afe2c" xlink:href="penn-20220630.xsd#penn_InterestCapitalized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:to="loc_penn_InterestCapitalized_da71d1e2-4a00-44e2-80d0-024fdd4afe2c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_12d092cc-278e-4144-9f4b-a10f7a70c4b3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:to="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_12d092cc-278e-4144-9f4b-a10f7a70c4b3" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseDebtExcludingAmortization_8a49c4d2-aa71-4ded-8ec1-d1f8bcbbca66" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseDebtExcludingAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:to="loc_us-gaap_InterestExpenseDebtExcludingAmortization_8a49c4d2-aa71-4ded-8ec1-d1f8bcbbca66" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfDebtDiscountPremium_f1d9c556-aae1-4a22-a263-3be50143a2eb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfDebtDiscountPremium"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:to="loc_us-gaap_AmortizationOfDebtDiscountPremium_f1d9c556-aae1-4a22-a263-3be50143a2eb" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfFinancingCosts_63a5d0e5-a680-4b27-922c-bd5418881fc0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:to="loc_us-gaap_AmortizationOfFinancingCosts_63a5d0e5-a680-4b27-922c-bd5418881fc0" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseDebt_3795329b-d26f-4030-8feb-9a625bd5be46" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:to="loc_us-gaap_InterestExpenseDebt_3795329b-d26f-4030-8feb-9a625bd5be46" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_0c9d8b5f-1d14-494b-b9e0-f771095e06b0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_51c43123-4e61-40de-820a-593a1429dcd4" xlink:to="loc_us-gaap_DebtInstrumentTable_0c9d8b5f-1d14-494b-b9e0-f771095e06b0" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_bfb57c5d-9ed5-4210-8454-3c104a76ed02" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_0c9d8b5f-1d14-494b-b9e0-f771095e06b0" xlink:to="loc_us-gaap_DebtInstrumentAxis_bfb57c5d-9ed5-4210-8454-3c104a76ed02" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_bfb57c5d-9ed5-4210-8454-3c104a76ed02_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_bfb57c5d-9ed5-4210-8454-3c104a76ed02" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_bfb57c5d-9ed5-4210-8454-3c104a76ed02_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_0a05181f-6a6a-4a7a-ab94-b2b9d13ea7f0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_bfb57c5d-9ed5-4210-8454-3c104a76ed02" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_0a05181f-6a6a-4a7a-ab94-b2b9d13ea7f0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_14a455ce-2e7e-4ec4-ba48-2742e7e29caf" xlink:href="penn-20220630.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_0a05181f-6a6a-4a7a-ab94-b2b9d13ea7f0" xlink:to="loc_penn_ConvertibleNotesDue2026Member_14a455ce-2e7e-4ec4-ba48-2742e7e29caf" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_dfd5c2c8-b1b0-40cf-9077-88164fec875b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_0c9d8b5f-1d14-494b-b9e0-f771095e06b0" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_dfd5c2c8-b1b0-40cf-9077-88164fec875b" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_dfd5c2c8-b1b0-40cf-9077-88164fec875b_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_dfd5c2c8-b1b0-40cf-9077-88164fec875b" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_dfd5c2c8-b1b0-40cf-9077-88164fec875b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_bb46382b-163b-44d2-b83a-bf83a296983a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_dfd5c2c8-b1b0-40cf-9077-88164fec875b" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_bb46382b-163b-44d2-b83a-bf83a296983a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_42f9034a-e235-445e-83b2-5860d30d5067" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_bb46382b-163b-44d2-b83a-bf83a296983a" xlink:to="loc_us-gaap_ConvertibleDebtMember_42f9034a-e235-445e-83b2-5860d30d5067" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongtermDebtOtherLongtermObligationsDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#LongtermDebtOtherLongtermObligationsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongtermDebtOtherLongtermObligationsDetails" xlink:type="extended" id="idb42c851237c40cfb93ea083440b3618_LongtermDebtOtherLongtermObligationsDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_6417698a-5932-4c15-b4c8-bda8423fea39" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_6417698a-5932-4c15-b4c8-bda8423fea39" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseDebt_a85ef253-f88f-480b-8bd7-f9acbaf98ecc" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_us-gaap_InterestExpenseDebt_a85ef253-f88f-480b-8bd7-f9acbaf98ecc" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities_777a00d2-9d09-40e0-9078-6983f96381c5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_us-gaap_LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities_777a00d2-9d09-40e0-9078-6983f96381c5" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DebtInstrumentAmountPayableUponOpeningOfFacility_1c18122a-b4df-4b6a-8c14-c7f405acf97f" xlink:href="penn-20220630.xsd#penn_DebtInstrumentAmountPayableUponOpeningOfFacility"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_penn_DebtInstrumentAmountPayableUponOpeningOfFacility_1c18122a-b4df-4b6a-8c14-c7f405acf97f" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DebtInstrumentNumberOfSemiAnnualPayments_94f024f9-d9e7-4ecf-b80b-6133ba824d36" xlink:href="penn-20220630.xsd#penn_DebtInstrumentNumberOfSemiAnnualPayments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_penn_DebtInstrumentNumberOfSemiAnnualPayments_94f024f9-d9e7-4ecf-b80b-6133ba824d36" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DebtInstrumentSemiannualPaymentAmountBeginningOneYearFromCommencementOfOperations_a9b7215d-3674-431b-8fdb-39d70d56e3e9" xlink:href="penn-20220630.xsd#penn_DebtInstrumentSemiannualPaymentAmountBeginningOneYearFromCommencementOfOperations"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_penn_DebtInstrumentSemiannualPaymentAmountBeginningOneYearFromCommencementOfOperations_a9b7215d-3674-431b-8fdb-39d70d56e3e9" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentFaceAmount_fe2f6f86-a619-47e0-be6a-77b4b5dc8157" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_us-gaap_DebtInstrumentFaceAmount_fe2f6f86-a619-47e0-be6a-77b4b5dc8157" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentPeriodicPayment_baef9364-5017-4b8f-9150-74069f95335d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentPeriodicPayment"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_us-gaap_DebtInstrumentPeriodicPayment_baef9364-5017-4b8f-9150-74069f95335d" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTerm_4fdb220f-7842-434d-9c41-4865a6594c8f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTerm"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_us-gaap_DebtInstrumentTerm_4fdb220f-7842-434d-9c41-4865a6594c8f" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_faa02de4-022a-4cb1-aa2b-7ed2c6744efe" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_4091c063-ed6a-4c80-9853-fe1ae2d08033" xlink:to="loc_us-gaap_DebtInstrumentTable_faa02de4-022a-4cb1-aa2b-7ed2c6744efe" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_ec6cdfee-2843-4c22-a799-ee298c229838" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_faa02de4-022a-4cb1-aa2b-7ed2c6744efe" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_ec6cdfee-2843-4c22-a799-ee298c229838" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_ec6cdfee-2843-4c22-a799-ee298c229838_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_ec6cdfee-2843-4c22-a799-ee298c229838" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_ec6cdfee-2843-4c22-a799-ee298c229838_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_1c848dfb-96bb-4958-887d-f61e3fb19bf0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_ec6cdfee-2843-4c22-a799-ee298c229838" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_1c848dfb-96bb-4958-887d-f61e3fb19bf0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesPayableOtherPayablesMember_30f9916e-6bbd-4429-94e5-5fb780a2096b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableOtherPayablesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_1c848dfb-96bb-4958-887d-f61e3fb19bf0" xlink:to="loc_us-gaap_NotesPayableOtherPayablesMember_30f9916e-6bbd-4429-94e5-5fb780a2096b" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_930b36ef-f6a4-4aef-8c1a-61859723012f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_faa02de4-022a-4cb1-aa2b-7ed2c6744efe" xlink:to="loc_us-gaap_DebtInstrumentAxis_930b36ef-f6a4-4aef-8c1a-61859723012f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_930b36ef-f6a4-4aef-8c1a-61859723012f_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_930b36ef-f6a4-4aef-8c1a-61859723012f" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_930b36ef-f6a4-4aef-8c1a-61859723012f_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_503de5b8-7e88-422b-b9d8-9d3cf69660a4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_930b36ef-f6a4-4aef-8c1a-61859723012f" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_503de5b8-7e88-422b-b9d8-9d3cf69660a4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RelocationForHollywoodGamingAtDaytonRacewayAndHollywoodGamingAtMahoningMember_28d4674c-dcb9-4be8-b0e3-91af94313aee" xlink:href="penn-20220630.xsd#penn_RelocationForHollywoodGamingAtDaytonRacewayAndHollywoodGamingAtMahoningMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_503de5b8-7e88-422b-b9d8-9d3cf69660a4" xlink:to="loc_penn_RelocationForHollywoodGamingAtDaytonRacewayAndHollywoodGamingAtMahoningMember_28d4674c-dcb9-4be8-b0e3-91af94313aee" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RepaymentObligationRedevelopmentOfHotelAndEventCenterMember_dc877c90-3e51-4d34-8239-41b3556f197c" xlink:href="penn-20220630.xsd#penn_RepaymentObligationRedevelopmentOfHotelAndEventCenterMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_503de5b8-7e88-422b-b9d8-9d3cf69660a4" xlink:to="loc_penn_RepaymentObligationRedevelopmentOfHotelAndEventCenterMember_dc877c90-3e51-4d34-8239-41b3556f197c" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LeasesNarrativeDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#LeasesNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LeasesNarrativeDetails" xlink:type="extended" id="idb06aecf6ef64f51951dd31c38100e6e_LeasesNarrativeDetails">
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:href="penn-20220630.xsd#penn_ScheduleofLeasedAssetsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfFacilitiesWithLeasedRealEstateAssets_a18d060b-958a-4ef2-85df-6820a97a57fa" xlink:href="penn-20220630.xsd#penn_NumberOfFacilitiesWithLeasedRealEstateAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_NumberOfFacilitiesWithLeasedRealEstateAssets_a18d060b-958a-4ef2-85df-6820a97a57fa" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeTermOfContract_1bb3432e-1465-4d0b-be5c-31dc26c2c5b6" xlink:href="penn-20220630.xsd#penn_LesseeTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeTermOfContract_1bb3432e-1465-4d0b-be5c-31dc26c2c5b6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeNumberOfOptionsToExtend_83ab21d0-47d7-40c8-95d5-9375f78efa6e" xlink:href="penn-20220630.xsd#penn_LesseeNumberOfOptionsToExtend"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeNumberOfOptionsToExtend_83ab21d0-47d7-40c8-95d5-9375f78efa6e" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeRenewalTermOfContract_5f7b5184-43bb-4346-9ce5-aa5cce4fd836" xlink:href="penn-20220630.xsd#penn_LesseeRenewalTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeRenewalTermOfContract_5f7b5184-43bb-4346-9ce5-aa5cce4fd836" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeExpectedTermOfContractWithRenewals_f7441aea-f9b6-4944-8613-9999b76a4484" xlink:href="penn-20220630.xsd#penn_LesseeExpectedTermOfContractWithRenewals"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeExpectedTermOfContractWithRenewals_f7441aea-f9b6-4944-8613-9999b76a4484" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet_ad9fedc1-9c27-461d-a0c7-3bc217fa4cdc" xlink:href="penn-20220630.xsd#penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet_ad9fedc1-9c27-461d-a0c7-3bc217fa4cdc" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAdjustedRevenueToRentRatio_183241c7-109a-43e7-8c30-d5c1c821153a" xlink:href="penn-20220630.xsd#penn_LesseeAdjustedRevenueToRentRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeAdjustedRevenueToRentRatio_183241c7-109a-43e7-8c30-d5c1c821153a" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePeriodOverWhichPerformanceComponentAdjusted_57e1ad5d-3b37-4097-b1e2-3bff18af2645" xlink:href="penn-20220630.xsd#penn_LesseePeriodOverWhichPerformanceComponentAdjusted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseePeriodOverWhichPerformanceComponentAdjusted_57e1ad5d-3b37-4097-b1e2-3bff18af2645" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringThePrecedingFiveYears_8d77a5b1-a31b-463c-9429-7ab010576f81" xlink:href="penn-20220630.xsd#penn_LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringThePrecedingFiveYears"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringThePrecedingFiveYears_8d77a5b1-a31b-463c-9429-7ab010576f81" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePercentageRentFixedPeriod_c0e58f19-315b-4b2a-b433-14c44c67154e" xlink:href="penn-20220630.xsd#penn_LesseePercentageRentFixedPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseePercentageRentFixedPeriod_c0e58f19-315b-4b2a-b433-14c44c67154e" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth_ee0c6790-499b-4131-ae4f-596e38ed8e4e" xlink:href="penn-20220630.xsd#penn_LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth_ee0c6790-499b-4131-ae4f-596e38ed8e4e" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationNoncurrent_5f64fd46-ec20-4fe6-8f97-449d5da27b0b" xlink:href="penn-20220630.xsd#penn_FinancingObligationNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_FinancingObligationNoncurrent_5f64fd46-ec20-4fe6-8f97-449d5da27b0b" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeRemainingTermOfContract_144ca804-dfc3-4895-bf94-5c08cd55c6fd" xlink:href="penn-20220630.xsd#penn_LesseeRemainingTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeRemainingTermOfContract_144ca804-dfc3-4895-bf94-5c08cd55c6fd" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeInitialTermOfContract_4d006d20-7206-4331-baf3-368eaca3219c" xlink:href="penn-20220630.xsd#penn_LesseeInitialTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeInitialTermOfContract_4d006d20-7206-4331-baf3-368eaca3219c" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeaseAdjustedRevenueToRentRatio_e005ed2e-e2f5-4a59-8864-abbeffc2fa39" xlink:href="penn-20220630.xsd#penn_LesseeFinanceLeaseAdjustedRevenueToRentRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeFinanceLeaseAdjustedRevenueToRentRatio_e005ed2e-e2f5-4a59-8864-abbeffc2fa39" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeasePercentageRentEscalationInterval_27fbc280-f97c-4907-80cb-ba6c1864be44" xlink:href="penn-20220630.xsd#penn_LesseeFinanceLeasePercentageRentEscalationInterval"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeFinanceLeasePercentageRentEscalationInterval_27fbc280-f97c-4907-80cb-ba6c1864be44" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears_96f85c53-2f7e-43d9-a079-a307440a12f9" xlink:href="penn-20220630.xsd#penn_LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears_96f85c53-2f7e-43d9-a079-a307440a12f9" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeIncreaseInAnnualRentalExpenseForEscalators_298f2df8-a38c-4716-aeae-c90992907b38" xlink:href="penn-20220630.xsd#penn_LesseeIncreaseInAnnualRentalExpenseForEscalators"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeIncreaseInAnnualRentalExpenseForEscalators_298f2df8-a38c-4716-aeae-c90992907b38" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeOperatingLeaseAnnualEscalatorIncreaseInRightOfUseAsset_4c3f3260-e4e1-4333-822e-c4758e68d4c0" xlink:href="penn-20220630.xsd#penn_LesseeOperatingLeaseAnnualEscalatorIncreaseInRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeOperatingLeaseAnnualEscalatorIncreaseInRightOfUseAsset_4c3f3260-e4e1-4333-822e-c4758e68d4c0" xlink:type="arc" order="18"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeIncreaseInAnnualRentalExpenseForRentResetTest_0f57bd43-8df3-4f42-b650-fe26429b6b12" xlink:href="penn-20220630.xsd#penn_LesseeIncreaseInAnnualRentalExpenseForRentResetTest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeIncreaseInAnnualRentalExpenseForRentResetTest_0f57bd43-8df3-4f42-b650-fe26429b6b12" xlink:type="arc" order="19"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_7534a7ee-d9af-4df0-8c6a-0b720b1865af" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_7534a7ee-d9af-4df0-8c6a-0b720b1865af" xlink:type="arc" order="20"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_e3b954e4-324c-4d79-800a-44288f4f8a89" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_us-gaap_OperatingLeaseLiability_e3b954e4-324c-4d79-800a-44288f4f8a89" xlink:type="arc" order="21"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NoncashProceedsFromSaleOfRealEstate_5816f2d7-3a3f-4c4d-9f10-6c365d2af9e9" xlink:href="penn-20220630.xsd#penn_NoncashProceedsFromSaleOfRealEstate"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_NoncashProceedsFromSaleOfRealEstate_5816f2d7-3a3f-4c4d-9f10-6c365d2af9e9" xlink:type="arc" order="22"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeFinanceLeaseTermOfContract1_08d7ce64-c53e-40f7-8a7c-3cc4f36b60ea" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeFinanceLeaseTermOfContract1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_us-gaap_LesseeFinanceLeaseTermOfContract1_08d7ce64-c53e-40f7-8a7c-3cc4f36b60ea" xlink:type="arc" order="23"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeaseNumberOfOptionsToExtend_8c4c7ab9-3862-4011-86ad-f29136f9aa5e" xlink:href="penn-20220630.xsd#penn_LesseeFinanceLeaseNumberOfOptionsToExtend"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeFinanceLeaseNumberOfOptionsToExtend_8c4c7ab9-3862-4011-86ad-f29136f9aa5e" xlink:type="arc" order="24"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeFinanceLeaseRenewalTerm1_3ea36385-f01a-4cad-bf78-3b888dff0817" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeFinanceLeaseRenewalTerm1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_us-gaap_LesseeFinanceLeaseRenewalTerm1_3ea36385-f01a-4cad-bf78-3b888dff0817" xlink:type="arc" order="25"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinanceLeaseAnnualRent_251c22cf-81d3-4524-aeee-3399db86ca9e" xlink:href="penn-20220630.xsd#penn_FinanceLeaseAnnualRent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_FinanceLeaseAnnualRent_251c22cf-81d3-4524-aeee-3399db86ca9e" xlink:type="arc" order="26"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorConsisting_b07b25ba-57d3-440c-8735-240f55f12f64" xlink:href="penn-20220630.xsd#penn_LesseeAnnualEscalatorConsisting"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeAnnualEscalatorConsisting_b07b25ba-57d3-440c-8735-240f55f12f64" xlink:type="arc" order="27"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeasePerformanceRentEscalationInterval_60891ce6-f644-4533-8e68-0c33a94581cd" xlink:href="penn-20220630.xsd#penn_LesseeFinanceLeasePerformanceRentEscalationInterval"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeFinanceLeasePerformanceRentEscalationInterval_60891ce6-f644-4533-8e68-0c33a94581cd" xlink:type="arc" order="28"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorConsumerPriceIndexThresholdPercentage_9a82787f-c9db-47bc-bc81-9a0f4d2d4623" xlink:href="penn-20220630.xsd#penn_LesseeAnnualEscalatorConsumerPriceIndexThresholdPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeAnnualEscalatorConsumerPriceIndexThresholdPercentage_9a82787f-c9db-47bc-bc81-9a0f4d2d4623" xlink:type="arc" order="29"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PurchaseOptionAgreementInitialAnnualRentIfPurchased_9890aec1-936f-48da-933c-5a096106ecb5" xlink:href="penn-20220630.xsd#penn_PurchaseOptionAgreementInitialAnnualRentIfPurchased"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_PurchaseOptionAgreementInitialAnnualRentIfPurchased_9890aec1-936f-48da-933c-5a096106ecb5" xlink:type="arc" order="30"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorPercentage_03657297-f7c1-4e0b-96ba-950c767918b0" xlink:href="penn-20220630.xsd#penn_LesseeAnnualEscalatorPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_LesseeAnnualEscalatorPercentage_03657297-f7c1-4e0b-96ba-950c767918b0" xlink:type="arc" order="31"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScheduleofLeasedAssetsTable_60a7e77c-7026-4975-9bed-9674a6cb75c5" xlink:href="penn-20220630.xsd#penn_ScheduleofLeasedAssetsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_736f20e5-f4a9-48aa-937b-0f767eae8fae" xlink:to="loc_penn_ScheduleofLeasedAssetsTable_60a7e77c-7026-4975-9bed-9674a6cb75c5" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermAxis_546aa557-41ce-4004-8ccb-ff9e5b9513c2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeaseContractualTermAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleofLeasedAssetsTable_60a7e77c-7026-4975-9bed-9674a6cb75c5" xlink:to="loc_us-gaap_LeaseContractualTermAxis_546aa557-41ce-4004-8ccb-ff9e5b9513c2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_546aa557-41ce-4004-8ccb-ff9e5b9513c2_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LeaseContractualTermAxis_546aa557-41ce-4004-8ccb-ff9e5b9513c2" xlink:to="loc_us-gaap_LeaseContractualTermDomain_546aa557-41ce-4004-8ccb-ff9e5b9513c2_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_0c6bbd49-78ba-43db-91e5-a096fd3e8e0a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LeaseContractualTermAxis_546aa557-41ce-4004-8ccb-ff9e5b9513c2" xlink:to="loc_us-gaap_LeaseContractualTermDomain_0c6bbd49-78ba-43db-91e5-a096fd3e8e0a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PennMasterLeaseMember_d79ce2fc-ae35-4348-8f72-ec2600e2f20a" xlink:href="penn-20220630.xsd#penn_PennMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_0c6bbd49-78ba-43db-91e5-a096fd3e8e0a" xlink:to="loc_penn_PennMasterLeaseMember_d79ce2fc-ae35-4348-8f72-ec2600e2f20a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PinnacleMasterLeaseMember_6ab4604a-c3fc-438e-beb7-34b163f568f8" xlink:href="penn-20220630.xsd#penn_PinnacleMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_0c6bbd49-78ba-43db-91e5-a096fd3e8e0a" xlink:to="loc_penn_PinnacleMasterLeaseMember_6ab4604a-c3fc-438e-beb7-34b163f568f8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownLeaseMember_1d037025-342e-4fe8-aeb0-794d136b025e" xlink:href="penn-20220630.xsd#penn_MorgantownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_0c6bbd49-78ba-43db-91e5-a096fd3e8e0a" xlink:to="loc_penn_MorgantownLeaseMember_1d037025-342e-4fe8-aeb0-794d136b025e" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownLeaseAnnualEscalatorScenarioOneMember_b540882c-5f6a-474d-b5e9-a4afe3394d61" xlink:href="penn-20220630.xsd#penn_MorgantownLeaseAnnualEscalatorScenarioOneMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_MorgantownLeaseMember_1d037025-342e-4fe8-aeb0-794d136b025e" xlink:to="loc_penn_MorgantownLeaseAnnualEscalatorScenarioOneMember_b540882c-5f6a-474d-b5e9-a4afe3394d61" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownLeaseAnnualEscalatorScenarioTwoMember_64926682-20b4-41a0-a0ee-1835a520be5c" xlink:href="penn-20220630.xsd#penn_MorgantownLeaseAnnualEscalatorScenarioTwoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_MorgantownLeaseMember_1d037025-342e-4fe8-aeb0-794d136b025e" xlink:to="loc_penn_MorgantownLeaseAnnualEscalatorScenarioTwoMember_64926682-20b4-41a0-a0ee-1835a520be5c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PerryvilleLeaseMember_e439bcdb-0cd3-4f4e-9e68-8d31d5b18fd4" xlink:href="penn-20220630.xsd#penn_PerryvilleLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_0c6bbd49-78ba-43db-91e5-a096fd3e8e0a" xlink:to="loc_penn_PerryvilleLeaseMember_e439bcdb-0cd3-4f4e-9e68-8d31d5b18fd4" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PerryvilleLeaseAnnualEscalatorScenarioOneMember_78873d28-304e-4bb6-b2b8-3dd882060f58" xlink:href="penn-20220630.xsd#penn_PerryvilleLeaseAnnualEscalatorScenarioOneMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_PerryvilleLeaseMember_e439bcdb-0cd3-4f4e-9e68-8d31d5b18fd4" xlink:to="loc_penn_PerryvilleLeaseAnnualEscalatorScenarioOneMember_78873d28-304e-4bb6-b2b8-3dd882060f58" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PerryvilleLeaseAnnualEscalatorScenarioTwoMember_474ea397-458f-4ad4-b8bc-3bc91cb34155" xlink:href="penn-20220630.xsd#penn_PerryvilleLeaseAnnualEscalatorScenarioTwoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_PerryvilleLeaseMember_e439bcdb-0cd3-4f4e-9e68-8d31d5b18fd4" xlink:to="loc_penn_PerryvilleLeaseAnnualEscalatorScenarioTwoMember_474ea397-458f-4ad4-b8bc-3bc91cb34155" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MargaritavilleLeaseMember_d396d8b3-4f03-45ed-ba69-277239c653fe" xlink:href="penn-20220630.xsd#penn_MargaritavilleLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_0c6bbd49-78ba-43db-91e5-a096fd3e8e0a" xlink:to="loc_penn_MargaritavilleLeaseMember_d396d8b3-4f03-45ed-ba69-277239c653fe" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRenewalOptionAxis_3fcd9209-66bb-4d7a-a601-fed28b063132" xlink:href="penn-20220630.xsd#penn_LeaseRenewalOptionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleofLeasedAssetsTable_60a7e77c-7026-4975-9bed-9674a6cb75c5" xlink:to="loc_penn_LeaseRenewalOptionAxis_3fcd9209-66bb-4d7a-a601-fed28b063132" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRenewalOptionDomain_3fcd9209-66bb-4d7a-a601-fed28b063132_default" xlink:href="penn-20220630.xsd#penn_LeaseRenewalOptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_LeaseRenewalOptionAxis_3fcd9209-66bb-4d7a-a601-fed28b063132" xlink:to="loc_penn_LeaseRenewalOptionDomain_3fcd9209-66bb-4d7a-a601-fed28b063132_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRenewalOptionDomain_8e190a67-eec5-49cc-92f6-11519b34240d" xlink:href="penn-20220630.xsd#penn_LeaseRenewalOptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_LeaseRenewalOptionAxis_3fcd9209-66bb-4d7a-a601-fed28b063132" xlink:to="loc_penn_LeaseRenewalOptionDomain_8e190a67-eec5-49cc-92f6-11519b34240d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRenewalOptionOneMember_97ae74b1-d67f-4d27-a2a7-247b48f861c4" xlink:href="penn-20220630.xsd#penn_LeaseRenewalOptionOneMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LeaseRenewalOptionDomain_8e190a67-eec5-49cc-92f6-11519b34240d" xlink:to="loc_penn_LeaseRenewalOptionOneMember_97ae74b1-d67f-4d27-a2a7-247b48f861c4" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRenewalOptionTwoMember_697443a9-545b-475e-8cbe-3085f793246c" xlink:href="penn-20220630.xsd#penn_LeaseRenewalOptionTwoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LeaseRenewalOptionDomain_8e190a67-eec5-49cc-92f6-11519b34240d" xlink:to="loc_penn_LeaseRenewalOptionTwoMember_697443a9-545b-475e-8cbe-3085f793246c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_0293a8de-a9bb-4051-a6c0-355c4891a903" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleofLeasedAssetsTable_60a7e77c-7026-4975-9bed-9674a6cb75c5" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_0293a8de-a9bb-4051-a6c0-355c4891a903" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_0293a8de-a9bb-4051-a6c0-355c4891a903_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_0293a8de-a9bb-4051-a6c0-355c4891a903" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_0293a8de-a9bb-4051-a6c0-355c4891a903_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_4368ddc0-fe16-4923-8177-d029557b20d0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_0293a8de-a9bb-4051-a6c0-355c4891a903" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_4368ddc0-fe16-4923-8177-d029557b20d0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownMember_5696c1dd-80b6-43ed-ba3b-44ca4734b1ab" xlink:href="penn-20220630.xsd#penn_MorgantownMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_4368ddc0-fe16-4923-8177-d029557b20d0" xlink:to="loc_penn_MorgantownMember_5696c1dd-80b6-43ed-ba3b-44ca4734b1ab" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LeasesTripleNetLeasesDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#LeasesTripleNetLeasesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LeasesTripleNetLeasesDetails" xlink:type="extended" id="i78f11b3741f0420dbb8ecd13459f19f2_LeasesTripleNetLeasesDetails">
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScheduleofLeasedAssetsLineItems_77b58824-420c-4f46-8156-334a9142456a" xlink:href="penn-20220630.xsd#penn_ScheduleofLeasedAssetsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeasePayments_d80d82b3-37c3-402d-9266-913411608c3e" xlink:href="penn-20220630.xsd#penn_LeasePayments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_77b58824-420c-4f46-8156-334a9142456a" xlink:to="loc_penn_LeasePayments_d80d82b3-37c3-402d-9266-913411608c3e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScheduleofLeasedAssetsTable_962769bf-7994-483e-acc6-84b22db577b9" xlink:href="penn-20220630.xsd#penn_ScheduleofLeasedAssetsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_ScheduleofLeasedAssetsLineItems_77b58824-420c-4f46-8156-334a9142456a" xlink:to="loc_penn_ScheduleofLeasedAssetsTable_962769bf-7994-483e-acc6-84b22db577b9" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermAxis_d3e2b0c5-b9e3-4cea-8ca9-c9617b105489" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeaseContractualTermAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleofLeasedAssetsTable_962769bf-7994-483e-acc6-84b22db577b9" xlink:to="loc_us-gaap_LeaseContractualTermAxis_d3e2b0c5-b9e3-4cea-8ca9-c9617b105489" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_d3e2b0c5-b9e3-4cea-8ca9-c9617b105489_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LeaseContractualTermAxis_d3e2b0c5-b9e3-4cea-8ca9-c9617b105489" xlink:to="loc_us-gaap_LeaseContractualTermDomain_d3e2b0c5-b9e3-4cea-8ca9-c9617b105489_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_c2cff7b4-b655-445d-bfdf-1a71b1519ebb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LeaseContractualTermAxis_d3e2b0c5-b9e3-4cea-8ca9-c9617b105489" xlink:to="loc_us-gaap_LeaseContractualTermDomain_c2cff7b4-b655-445d-bfdf-1a71b1519ebb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PennMasterLeaseMember_a3eac7ef-5aa0-4718-ae0a-62cf7aa1d68f" xlink:href="penn-20220630.xsd#penn_PennMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_c2cff7b4-b655-445d-bfdf-1a71b1519ebb" xlink:to="loc_penn_PennMasterLeaseMember_a3eac7ef-5aa0-4718-ae0a-62cf7aa1d68f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PinnacleMasterLeaseMember_2ed0b770-ca19-4c7b-8e4b-1d386f5903a0" xlink:href="penn-20220630.xsd#penn_PinnacleMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_c2cff7b4-b655-445d-bfdf-1a71b1519ebb" xlink:to="loc_penn_PinnacleMasterLeaseMember_2ed0b770-ca19-4c7b-8e4b-1d386f5903a0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PerryvilleLeaseMember_4283125f-9339-46b1-b90f-15c641d3b6ac" xlink:href="penn-20220630.xsd#penn_PerryvilleLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_c2cff7b4-b655-445d-bfdf-1a71b1519ebb" xlink:to="loc_penn_PerryvilleLeaseMember_4283125f-9339-46b1-b90f-15c641d3b6ac" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MeadowsLeaseMember_05229768-9933-48f1-a7a9-7e7271f13c25" xlink:href="penn-20220630.xsd#penn_MeadowsLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_c2cff7b4-b655-445d-bfdf-1a71b1519ebb" xlink:to="loc_penn_MeadowsLeaseMember_05229768-9933-48f1-a7a9-7e7271f13c25" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MargaritavilleLeaseMember_a1ba1307-accd-4018-8a0c-59157d86099a" xlink:href="penn-20220630.xsd#penn_MargaritavilleLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_c2cff7b4-b655-445d-bfdf-1a71b1519ebb" xlink:to="loc_penn_MargaritavilleLeaseMember_a1ba1307-accd-4018-8a0c-59157d86099a" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GreektownLeaseMember_022d6207-21a4-458a-af93-781b1a55bac9" xlink:href="penn-20220630.xsd#penn_GreektownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_c2cff7b4-b655-445d-bfdf-1a71b1519ebb" xlink:to="loc_penn_GreektownLeaseMember_022d6207-21a4-458a-af93-781b1a55bac9" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownLeaseMember_e988eed8-4796-446c-8d79-479e1b15fc55" xlink:href="penn-20220630.xsd#penn_MorgantownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_c2cff7b4-b655-445d-bfdf-1a71b1519ebb" xlink:to="loc_penn_MorgantownLeaseMember_e988eed8-4796-446c-8d79-479e1b15fc55" xlink:type="arc" order="6"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LeasesComponentsofLeaseExpenseDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#LeasesComponentsofLeaseExpenseDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LeasesComponentsofLeaseExpenseDetails" xlink:type="extended" id="iab5f27aadda1471d854c4dc72d48d9d5_LeasesComponentsofLeaseExpenseDetails">
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostLineItems_d6ae2a30-b37d-4128-af2e-84aac251d8ef" xlink:href="penn-20220630.xsd#penn_LesseeLeaseCostLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OperatingLeaseCostAbstract_9fa87c86-ea36-4159-8b89-8a2eacb769bf" xlink:href="penn-20220630.xsd#penn_OperatingLeaseCostAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_d6ae2a30-b37d-4128-af2e-84aac251d8ef" xlink:to="loc_penn_OperatingLeaseCostAbstract_9fa87c86-ea36-4159-8b89-8a2eacb769bf" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OperatingLeaseBaseRentExpense_2b147263-148c-4aaf-a2a2-8ab5b76f60b3" xlink:href="penn-20220630.xsd#penn_OperatingLeaseBaseRentExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_9fa87c86-ea36-4159-8b89-8a2eacb769bf" xlink:to="loc_penn_OperatingLeaseBaseRentExpense_2b147263-148c-4aaf-a2a2-8ab5b76f60b3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseCost_efca1cac-9a78-4343-b4ab-5964dfda6442" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseCost"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_9fa87c86-ea36-4159-8b89-8a2eacb769bf" xlink:to="loc_us-gaap_OperatingLeaseCost_efca1cac-9a78-4343-b4ab-5964dfda6442" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermLeaseCost_cf94948a-f351-488e-a7f3-426141b9bb5b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermLeaseCost"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_9fa87c86-ea36-4159-8b89-8a2eacb769bf" xlink:to="loc_us-gaap_ShortTermLeaseCost_cf94948a-f351-488e-a7f3-426141b9bb5b" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableLeaseCost_b101ffcc-7d83-44a5-8ec3-e4fe896996bd" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableLeaseCost"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_9fa87c86-ea36-4159-8b89-8a2eacb769bf" xlink:to="loc_us-gaap_VariableLeaseCost_b101ffcc-7d83-44a5-8ec3-e4fe896996bd" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseCostOperatingLease_e236d7d9-e22c-4ea7-9721-bdc9c7cc773e" xlink:href="penn-20220630.xsd#penn_LeaseCostOperatingLease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_9fa87c86-ea36-4159-8b89-8a2eacb769bf" xlink:to="loc_penn_LeaseCostOperatingLease_e236d7d9-e22c-4ea7-9721-bdc9c7cc773e" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeaseCostAbstract_dd131c75-f504-4041-9b5f-cd8db0b60a8e" xlink:href="penn-20220630.xsd#penn_LesseeFinanceLeaseCostAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_d6ae2a30-b37d-4128-af2e-84aac251d8ef" xlink:to="loc_penn_LesseeFinanceLeaseCostAbstract_dd131c75-f504-4041-9b5f-cd8db0b60a8e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseInterestExpense_85ad60ab-9421-4710-b53e-eacc528c6fe7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinanceLeaseInterestExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeFinanceLeaseCostAbstract_dd131c75-f504-4041-9b5f-cd8db0b60a8e" xlink:to="loc_us-gaap_FinanceLeaseInterestExpense_85ad60ab-9421-4710-b53e-eacc528c6fe7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization_67b2c8c2-cde7-4a5d-afad-2dc082aa97f5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinanceLeaseRightOfUseAssetAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeFinanceLeaseCostAbstract_dd131c75-f504-4041-9b5f-cd8db0b60a8e" xlink:to="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization_67b2c8c2-cde7-4a5d-afad-2dc082aa97f5" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseCostFinanceLease_732535b2-f18e-4437-9128-4e836b5fa6ce" xlink:href="penn-20220630.xsd#penn_LeaseCostFinanceLease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeFinanceLeaseCostAbstract_dd131c75-f504-4041-9b5f-cd8db0b60a8e" xlink:to="loc_penn_LeaseCostFinanceLease_732535b2-f18e-4437-9128-4e836b5fa6ce" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationCostsAbstract_bb93705c-d565-4ccd-81e4-a000c3ef0129" xlink:href="penn-20220630.xsd#penn_FinancingObligationCostsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_d6ae2a30-b37d-4128-af2e-84aac251d8ef" xlink:to="loc_penn_FinancingObligationCostsAbstract_bb93705c-d565-4ccd-81e4-a000c3ef0129" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationInterestExpense_f18907f9-d170-406f-beca-5486bcb85b08" xlink:href="penn-20220630.xsd#penn_FinancingObligationInterestExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_FinancingObligationCostsAbstract_bb93705c-d565-4ccd-81e4-a000c3ef0129" xlink:to="loc_penn_FinancingObligationInterestExpense_f18907f9-d170-406f-beca-5486bcb85b08" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostTable_efda06e9-06d9-4ff1-8ff2-804657d47a9f" xlink:href="penn-20220630.xsd#penn_LesseeLeaseCostTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_LesseeLeaseCostLineItems_d6ae2a30-b37d-4128-af2e-84aac251d8ef" xlink:to="loc_penn_LesseeLeaseCostTable_efda06e9-06d9-4ff1-8ff2-804657d47a9f" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_f8ba4a60-a8e6-4708-8763-8a02ff4537ab" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementLocationAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_efda06e9-06d9-4ff1-8ff2-804657d47a9f" xlink:to="loc_us-gaap_IncomeStatementLocationAxis_f8ba4a60-a8e6-4708-8763-8a02ff4537ab" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_f8ba4a60-a8e6-4708-8763-8a02ff4537ab_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_f8ba4a60-a8e6-4708-8763-8a02ff4537ab" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_f8ba4a60-a8e6-4708-8763-8a02ff4537ab_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_36c2b3e2-4ba1-4b7a-affc-8000cc1955a2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_f8ba4a60-a8e6-4708-8763-8a02ff4537ab" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_36c2b3e2-4ba1-4b7a-affc-8000cc1955a2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GeneralAndAdministrativeExpenseMember_fd0239ce-5f6f-49f2-8a8e-ce8f6979d5ac" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeneralAndAdministrativeExpenseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_36c2b3e2-4ba1-4b7a-affc-8000cc1955a2" xlink:to="loc_us-gaap_GeneralAndAdministrativeExpenseMember_fd0239ce-5f6f-49f2-8a8e-ce8f6979d5ac" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GamingExpenseMember_471394b2-81c7-4196-804b-d1eba78773d2" xlink:href="penn-20220630.xsd#penn_GamingExpenseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_36c2b3e2-4ba1-4b7a-affc-8000cc1955a2" xlink:to="loc_penn_GamingExpenseMember_471394b2-81c7-4196-804b-d1eba78773d2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseMember_f1cc9327-c3f1-4434-94ea-db2414906d88" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_36c2b3e2-4ba1-4b7a-affc-8000cc1955a2" xlink:to="loc_us-gaap_InterestExpenseMember_f1cc9327-c3f1-4434-94ea-db2414906d88" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DepreciationAndAmortizationExpenseMember_bde7693d-e728-4bff-896c-1118c052fb98" xlink:href="penn-20220630.xsd#penn_DepreciationAndAmortizationExpenseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_36c2b3e2-4ba1-4b7a-affc-8000cc1955a2" xlink:to="loc_penn_DepreciationAndAmortizationExpenseMember_bde7693d-e728-4bff-896c-1118c052fb98" xlink:type="arc" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#InvestmentsinandAdvancestoUnconsolidatedAffiliatesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesDetails" xlink:type="extended" id="ieac080963dd04800b0224178298ddeef_InvestmentsinandAdvancestoUnconsolidatedAffiliatesDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_3434dc40-5d04-460e-88c7-58e4b88f3b97" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_3434dc40-5d04-460e-88c7-58e4b88f3b97" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquired_3ed3c11d-b23f-4c46-9080-9b4650f5191f" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquired_3ed3c11d-b23f-4c46-9080-9b4650f5191f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnDelayedBasis_6c96d28d-7da7-4700-a94f-0a0e5814b75f" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnDelayedBasis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnDelayedBasis_6c96d28d-7da7-4700-a94f-0a0e5814b75f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_a43a08f4-6ea0-493b-9e4c-12c0dffc8ad5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_a43a08f4-6ea0-493b-9e4c-12c0dffc8ad5" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredConsiderationTransferred_abb77ae5-c866-4f77-833c-f09b97688c77" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredConsiderationTransferred"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredConsiderationTransferred_abb77ae5-c866-4f77-833c-f09b97688c77" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireEquityMethodInvestments_25d67367-2e02-42c3-a0ba-44ce0c11fb00" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireEquityMethodInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_us-gaap_PaymentsToAcquireEquityMethodInvestments_25d67367-2e02-42c3-a0ba-44ce0c11fb00" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredConsiderationTransferredEquityInterestsIssuedAndIssuable_35ef6d40-fe06-4b35-ab01-6112e353674d" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredConsiderationTransferredEquityInterestsIssuedAndIssuable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredConsiderationTransferredEquityInterestsIssuedAndIssuable_35ef6d40-fe06-4b35-ab01-6112e353674d" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredPeriodAfterWhichOwnershipWillBeIncreased_6fb30440-ea54-43fe-9255-389b96ffbdcf" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredPeriodAfterWhichOwnershipWillBeIncreased"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredPeriodAfterWhichOwnershipWillBeIncreased_6fb30440-ea54-43fe-9255-389b96ffbdcf" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentOwnershipPercentageThreeYearsAfterClosingOfTransaction_9a1316b4-4a2b-4c0f-9daa-9cd647ad652a" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentOwnershipPercentageThreeYearsAfterClosingOfTransaction"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentOwnershipPercentageThreeYearsAfterClosingOfTransaction_9a1316b4-4a2b-4c0f-9daa-9cd647ad652a" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredAdditionalInvestmentExpectedThreeYearsFromClosingOfTransaction_4282a423-1bdc-4263-96c7-e8929ec8fbeb" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredAdditionalInvestmentExpectedThreeYearsFromClosingOfTransaction"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredAdditionalInvestmentExpectedThreeYearsFromClosingOfTransaction_4282a423-1bdc-4263-96c7-e8929ec8fbeb" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredValuationOfAcquireeCommonStockOutstandingAtTimeOfAcquisition_03debb90-b9cd-4a93-b6ca-06827bfe422d" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredValuationOfAcquireeCommonStockOutstandingAtTimeOfAcquisition"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredValuationOfAcquireeCommonStockOutstandingAtTimeOfAcquisition_03debb90-b9cd-4a93-b6ca-06827bfe422d" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredPeriodAfterWhichRemainingSharesOfInvestmentAreCallable_b4587660-ae23-4494-bfc5-fc1763a8eec2" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredPeriodAfterWhichRemainingSharesOfInvestmentAreCallable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredPeriodAfterWhichRemainingSharesOfInvestmentAreCallable_b4587660-ae23-4494-bfc5-fc1763a8eec2" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentsAcquiredFairMarketValueCapAtExerciseOfCallRights_12a8a475-dcc2-4861-83c2-43abc44afaf9" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentsAcquiredFairMarketValueCapAtExerciseOfCallRights"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentsAcquiredFairMarketValueCapAtExerciseOfCallRights_12a8a475-dcc2-4861-83c2-43abc44afaf9" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentsAcquiredFairMarketValueFloorAtExerciseOfCallRightsMultiplier_ba641b3e-e97e-4473-9663-d32a5a96bcf3" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentsAcquiredFairMarketValueFloorAtExerciseOfCallRightsMultiplier"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentsAcquiredFairMarketValueFloorAtExerciseOfCallRightsMultiplier_ba641b3e-e97e-4473-9663-d32a5a96bcf3" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_57324a6a-53ac-4531-89fa-9b5c53dd0e9d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_57324a6a-53ac-4531-89fa-9b5c53dd0e9d" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockParOrStatedValuePerShare_62090c08-72ea-48c2-9ed6-b489352c3c61" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_us-gaap_PreferredStockParOrStatedValuePerShare_62090c08-72ea-48c2-9ed6-b489352c3c61" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertiblePreferredStockConversionRatio_49dea150-ba9d-4551-90ba-6aae804d46f6" xlink:href="penn-20220630.xsd#penn_ConvertiblePreferredStockConversionRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_ConvertiblePreferredStockConversionRatio_49dea150-ba9d-4551-90ba-6aae804d46f6" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertiblePreferredStockConversionPeriod_fb05e4f7-fdee-412d-9231-74191f7b6ca0" xlink:href="penn-20220630.xsd#penn_ConvertiblePreferredStockConversionPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_ConvertiblePreferredStockConversionPeriod_fb05e4f7-fdee-412d-9231-74191f7b6ca0" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_b3d6cd6e-67bd-4e8c-8cf9-bd405cec0c0d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_us-gaap_ConvertiblePreferredStockSharesIssuedUponConversion_b3d6cd6e-67bd-4e8c-8cf9-bd405cec0c0d" xlink:type="arc" order="18"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentOwnershipPercentageAcquired_22a3fcec-7c9f-483f-8e1c-b1ed2e5cf8a5" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentOwnershipPercentageAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentOwnershipPercentageAcquired_22a3fcec-7c9f-483f-8e1c-b1ed2e5cf8a5" xlink:type="arc" order="19"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementTerm_734e3fb4-02fc-4a61-8336-f44322a81ba4" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredCommercialAgreementTerm"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementTerm_734e3fb4-02fc-4a61-8336-f44322a81ba4" xlink:type="arc" order="20"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementNumberOfRenewalTerms_2b4eaddb-e7c5-4608-b883-0418d007e482" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredCommercialAgreementNumberOfRenewalTerms"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementNumberOfRenewalTerms_2b4eaddb-e7c5-4608-b883-0418d007e482" xlink:type="arc" order="21"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementRenewalTerm_a99f8ccd-d578-4cf1-b3b0-5dbf01fa51d8" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredCommercialAgreementRenewalTerm"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementRenewalTerm_a99f8ccd-d578-4cf1-b3b0-5dbf01fa51d8" xlink:type="arc" order="22"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementTermWithRenewalExercise_d58c5472-3893-412a-bf72-378f1c073ee0" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredCommercialAgreementTermWithRenewalExercise"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementTermWithRenewalExercise_d58c5472-3893-412a-bf72-378f1c073ee0" xlink:type="arc" order="23"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementIntangibleAsset_04aae6b2-f209-45c6-b592-005737150685" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredCommercialAgreementIntangibleAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementIntangibleAsset_04aae6b2-f209-45c6-b592-005737150685" xlink:type="arc" order="24"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementPrepaidAdvertising_506dd892-193b-458d-ad36-4cc48bc7f293" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredCommercialAgreementPrepaidAdvertising"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementPrepaidAdvertising_506dd892-193b-458d-ad36-4cc48bc7f293" xlink:type="arc" order="25"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementPrepaidAdvertisingNoncurrent_af6cf3ac-b78c-46c8-9ec0-4445ad93fbd7" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredCommercialAgreementPrepaidAdvertisingNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_penn_EquityMethodInvestmentAcquiredCommercialAgreementPrepaidAdvertisingNoncurrent_af6cf3ac-b78c-46c8-9ec0-4445ad93fbd7" xlink:type="arc" order="26"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestments_7333a214-0558-42f1-856d-237ea987b5f5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_us-gaap_EquityMethodInvestments_7333a214-0558-42f1-856d-237ea987b5f5" xlink:type="arc" order="27"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentDividendsOrDistributions_b12669ef-cebb-4003-93c8-09f908069eab" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentDividendsOrDistributions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_us-gaap_EquityMethodInvestmentDividendsOrDistributions_b12669ef-cebb-4003-93c8-09f908069eab" xlink:type="arc" order="28"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_7426b797-3cdf-4fde-9cd1-40cea7e0e439" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a1f9f497-8265-48c6-bc50-35dbd8321259" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_7426b797-3cdf-4fde-9cd1-40cea7e0e439" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_a9932b34-d889-4382-86bc-7a7baa4d834e" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_7426b797-3cdf-4fde-9cd1-40cea7e0e439" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_a9932b34-d889-4382-86bc-7a7baa4d834e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_a9932b34-d889-4382-86bc-7a7baa4d834e_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_a9932b34-d889-4382-86bc-7a7baa4d834e" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_a9932b34-d889-4382-86bc-7a7baa4d834e_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_40cd23a2-f56a-4b20-9f00-fec1dcf4806b" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_a9932b34-d889-4382-86bc-7a7baa4d834e" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_40cd23a2-f56a-4b20-9f00-fec1dcf4806b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolSportsIncMember_85a56958-7e16-46b3-90cc-dac5a79c1329" xlink:href="penn-20220630.xsd#penn_BarstoolSportsIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_40cd23a2-f56a-4b20-9f00-fec1dcf4806b" xlink:to="loc_penn_BarstoolSportsIncMember_85a56958-7e16-46b3-90cc-dac5a79c1329" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_KansasEntertainmentLLCMember_77ef144e-0119-408d-a858-e0f566cbf128" xlink:href="penn-20220630.xsd#penn_KansasEntertainmentLLCMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_40cd23a2-f56a-4b20-9f00-fec1dcf4806b" xlink:to="loc_penn_KansasEntertainmentLLCMember_77ef144e-0119-408d-a858-e0f566cbf128" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FreeholdRacewayMember_f88baac1-91ff-46b2-bdc3-d62b1cf51c69" xlink:href="penn-20220630.xsd#penn_FreeholdRacewayMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_40cd23a2-f56a-4b20-9f00-fec1dcf4806b" xlink:to="loc_penn_FreeholdRacewayMember_f88baac1-91ff-46b2-bdc3-d62b1cf51c69" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MAXXAMMember_a86d41bb-a24f-4569-b1a5-7a89ddf15ad6" xlink:href="penn-20220630.xsd#penn_MAXXAMMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_40cd23a2-f56a-4b20-9f00-fec1dcf4806b" xlink:to="loc_penn_MAXXAMMember_a86d41bb-a24f-4569-b1a5-7a89ddf15ad6" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_a1fafb8d-4ed2-47a1-a4a0-dcd27bd6b0a8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_7426b797-3cdf-4fde-9cd1-40cea7e0e439" xlink:to="loc_us-gaap_StatementClassOfStockAxis_a1fafb8d-4ed2-47a1-a4a0-dcd27bd6b0a8" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_a1fafb8d-4ed2-47a1-a4a0-dcd27bd6b0a8_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_a1fafb8d-4ed2-47a1-a4a0-dcd27bd6b0a8" xlink:to="loc_us-gaap_ClassOfStockDomain_a1fafb8d-4ed2-47a1-a4a0-dcd27bd6b0a8_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_9e47d7ca-d1e8-4444-bbfe-5122543acd7f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_a1fafb8d-4ed2-47a1-a4a0-dcd27bd6b0a8" xlink:to="loc_us-gaap_ClassOfStockDomain_9e47d7ca-d1e8-4444-bbfe-5122543acd7f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesDPreferredStockMember_1cb89a6c-a9f1-408a-9c04-8a0ceb999860" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesDPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9e47d7ca-d1e8-4444-bbfe-5122543acd7f" xlink:to="loc_us-gaap_SeriesDPreferredStockMember_1cb89a6c-a9f1-408a-9c04-8a0ceb999860" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_1893cea3-db2c-42b9-85c9-23797993b472" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9e47d7ca-d1e8-4444-bbfe-5122543acd7f" xlink:to="loc_us-gaap_CommonStockMember_1893cea3-db2c-42b9-85c9-23797993b472" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/StockholdersEquityandStockBasedCompensationDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#StockholdersEquityandStockBasedCompensationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/StockholdersEquityandStockBasedCompensationDetails" xlink:type="extended" id="i4236268a8a684a39b34cd6d3b156fd70_StockholdersEquityandStockBasedCompensationDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesAcquisitions_fcca15ee-6aae-4673-b03e-15dd885a91e3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesAcquisitions_fcca15ee-6aae-4673-b03e-15dd885a91e3" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_01499042-5f27-4ad0-b7a8-6be4ddeff452" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_01499042-5f27-4ad0-b7a8-6be4ddeff452" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesAuthorized_285ae659-013a-4c23-b358-e8219961695d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_CommonStockSharesAuthorized_285ae659-013a-4c23-b358-e8219961695d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_f3d47b76-0560-4aa7-9381-5702e9adb101" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_f3d47b76-0560-4aa7-9381-5702e9adb101" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_24749c36-d761-4aa8-9534-17609881641b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_24749c36-d761-4aa8-9534-17609881641b" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_351448fa-0851-481b-bdec-192b568b720c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_351448fa-0851-481b-bdec-192b568b720c" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_fa33751b-26c7-4bb0-89d3-c00eaa089fb4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_CommonStockSharesOutstanding_fa33751b-26c7-4bb0-89d3-c00eaa089fb4" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_772201bb-0b0d-4897-a03c-c57654a14232" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_772201bb-0b0d-4897-a03c-c57654a14232" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_483654f4-418e-48bd-a426-57eb039b7cec" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_483654f4-418e-48bd-a426-57eb039b7cec" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis_6544ffc1-3385-4d9e-8336-60dc6f13fd8b" xlink:href="penn-20220630.xsd#penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis_6544ffc1-3385-4d9e-8336-60dc6f13fd8b" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesAuthorized_4131e6f6-fc09-4514-8631-4b426e59e6c6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_PreferredStockSharesAuthorized_4131e6f6-fc09-4514-8631-4b426e59e6c6" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_3278817e-bf55-45e6-ae44-d00eaaa37865" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_PreferredStockSharesOutstanding_3278817e-bf55-45e6-ae44-d00eaaa37865" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchaseProgramAuthorizedAmount1_ae2883dc-e67f-4481-af5a-8a895eee8c57" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockRepurchaseProgramAuthorizedAmount1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_StockRepurchaseProgramAuthorizedAmount1_ae2883dc-e67f-4481-af5a-8a895eee8c57" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_StockRepurchaseProgramAuthorizationPeriod_139ca259-c29a-4af4-8b25-46e1928d5715" xlink:href="penn-20220630.xsd#penn_StockRepurchaseProgramAuthorizationPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_penn_StockRepurchaseProgramAuthorizationPeriod_139ca259-c29a-4af4-8b25-46e1928d5715" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_4956a394-885c-4b66-9b85-5376d4bb94ba" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodShares"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_4956a394-885c-4b66-9b85-5376d4bb94ba" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_75336356-36d5-43d6-bd8c-6174ebe3b59b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_75336356-36d5-43d6-bd8c-6174ebe3b59b" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_StockRepurchasedAndRetiredDuringPeriodAverageCostPerShare_3a9f083c-1db1-46a6-9276-dfa26eb91f6f" xlink:href="penn-20220630.xsd#penn_StockRepurchasedAndRetiredDuringPeriodAverageCostPerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_penn_StockRepurchasedAndRetiredDuringPeriodAverageCostPerShare_3a9f083c-1db1-46a6-9276-dfa26eb91f6f" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_3f5a7f5c-b89f-4e5e-881b-9774208b5d98" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_3f5a7f5c-b89f-4e5e-881b-9774208b5d98" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio_f14d6cd8-0c67-4478-bb6c-49589aedb6bc" xlink:href="penn-20220630.xsd#penn_ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_penn_ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio_f14d6cd8-0c67-4478-bb6c-49589aedb6bc" xlink:type="arc" order="18"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_2d311103-f619-4691-9f49-324c44717060" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_2d311103-f619-4691-9f49-324c44717060" xlink:type="arc" order="19"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_e275aa5f-4003-4af5-8190-1d6084cd7fa1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_26a023a0-7677-492f-bfdd-c9bf74e38ea8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_26a023a0-7677-492f-bfdd-c9bf74e38ea8" xlink:type="arc" order="21"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_bbc13312-4f43-4e41-82de-9d40129862b2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_bbc13312-4f43-4e41-82de-9d40129862b2" xlink:type="arc" order="22"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SharebasedCompensationArrangementbySharebasedPaymentAwardPerformancePeriod_c748d41b-884e-4de9-8d77-7ed049efa0d5" xlink:href="penn-20220630.xsd#penn_SharebasedCompensationArrangementbySharebasedPaymentAwardPerformancePeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_penn_SharebasedCompensationArrangementbySharebasedPaymentAwardPerformancePeriod_c748d41b-884e-4de9-8d77-7ed049efa0d5" xlink:type="arc" order="23"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAnnualAwardPerformancePeriods_60339e15-8277-4e6f-850c-41cbc10d3934" xlink:href="penn-20220630.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAnnualAwardPerformancePeriods"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAnnualAwardPerformancePeriods_60339e15-8277-4e6f-850c-41cbc10d3934" xlink:type="arc" order="24"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_622de6b5-9c1e-4713-bd84-5ee601ed1959" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_622de6b5-9c1e-4713-bd84-5ee601ed1959" xlink:type="arc" order="25"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_5a4418d2-5206-436f-bf84-478e914339f3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_5a4418d2-5206-436f-bf84-478e914339f3" xlink:type="arc" order="26"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage_08d11d20-f289-4257-ae0f-30b7da4800d6" xlink:href="penn-20220630.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage_08d11d20-f289-4257-ae0f-30b7da4800d6" xlink:type="arc" order="27"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllocatedShareBasedCompensationExpense_bc78a78b-3e46-4c13-b1ed-653eed5c0102" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_AllocatedShareBasedCompensationExpense_bc78a78b-3e46-4c13-b1ed-653eed5c0102" xlink:type="arc" order="28"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_beaa9fa5-643d-4f90-910f-a45b4e01f882" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_beaa9fa5-643d-4f90-910f-a45b4e01f882" xlink:type="arc" order="29"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_4c679fd5-ec77-4d61-907d-eeaf8c4a13f6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_4c679fd5-ec77-4d61-907d-eeaf8c4a13f6" xlink:type="arc" order="30"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredCompensationCashBasedArrangementsLiabilityCurrent_47768448-8425-464a-ae23-7b03f40685af" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCompensationCashBasedArrangementsLiabilityCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_DeferredCompensationCashBasedArrangementsLiabilityCurrent_47768448-8425-464a-ae23-7b03f40685af" xlink:type="arc" order="31"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_748b2e4d-324f-40b4-abd1-f67dd4ca7026" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_748b2e4d-324f-40b4-abd1-f67dd4ca7026" xlink:type="arc" order="32"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_a134c3a6-ebf0-4bd1-8639-534d8a8cc249" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid_a134c3a6-ebf0-4bd1-8639-534d8a8cc249" xlink:type="arc" order="33"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RelatedPartyTransactionNumberOfAgreements_a74bcd29-315e-40bb-924c-83f8f96ec48c" xlink:href="penn-20220630.xsd#penn_RelatedPartyTransactionNumberOfAgreements"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_penn_RelatedPartyTransactionNumberOfAgreements_a74bcd29-315e-40bb-924c-83f8f96ec48c" xlink:type="arc" order="34"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DueFromRelatedParties_429456ad-44c6-43df-bce1-1e05f863f47b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_DueFromRelatedParties_429456ad-44c6-43df-bce1-1e05f863f47b" xlink:type="arc" order="35"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionRate_72944206-dd59-468f-8759-b351d2cf7192" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionRate"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_RelatedPartyTransactionRate_72944206-dd59-468f-8759-b351d2cf7192" xlink:type="arc" order="36"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_190b9aac-6204-4a5e-9cfc-eff5ef0531a3" xlink:to="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_b1c7301c-ee9d-4d3e-bee5-0dfcffa40e5f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_b1c7301c-ee9d-4d3e-bee5-0dfcffa40e5f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b1c7301c-ee9d-4d3e-bee5-0dfcffa40e5f_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_b1c7301c-ee9d-4d3e-bee5-0dfcffa40e5f" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b1c7301c-ee9d-4d3e-bee5-0dfcffa40e5f_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_26e97594-b7f8-44c5-af14-b3d5c34bb5eb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_b1c7301c-ee9d-4d3e-bee5-0dfcffa40e5f" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_26e97594-b7f8-44c5-af14-b3d5c34bb5eb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_HitPointIncAndLuckyPointIncMember_6e77ac5c-d054-409f-be54-4ce665f3858e" xlink:href="penn-20220630.xsd#penn_HitPointIncAndLuckyPointIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_26e97594-b7f8-44c5-af14-b3d5c34bb5eb" xlink:to="loc_penn_HitPointIncAndLuckyPointIncMember_6e77ac5c-d054-409f-be54-4ce665f3858e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SamHoustonRaceParkAndValleyRaceParkMember_86a2d161-5bdb-429e-b6da-23b25b863a48" xlink:href="penn-20220630.xsd#penn_SamHoustonRaceParkAndValleyRaceParkMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_26e97594-b7f8-44c5-af14-b3d5c34bb5eb" xlink:to="loc_penn_SamHoustonRaceParkAndValleyRaceParkMember_86a2d161-5bdb-429e-b6da-23b25b863a48" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScoreMediaAndGamingIncMember_008dd474-aa39-43f4-9d5b-bd30a2e10293" xlink:href="penn-20220630.xsd#penn_ScoreMediaAndGamingIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_26e97594-b7f8-44c5-af14-b3d5c34bb5eb" xlink:to="loc_penn_ScoreMediaAndGamingIncMember_008dd474-aa39-43f4-9d5b-bd30a2e10293" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeAxis_1d6fabb4-f5b7-44fb-8da9-90f551a9de04" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:to="loc_us-gaap_SubsequentEventTypeAxis_1d6fabb4-f5b7-44fb-8da9-90f551a9de04" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_1d6fabb4-f5b7-44fb-8da9-90f551a9de04_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_1d6fabb4-f5b7-44fb-8da9-90f551a9de04" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_1d6fabb4-f5b7-44fb-8da9-90f551a9de04_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_301fd1b2-37be-4ada-a28f-d85897aa7f8d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_1d6fabb4-f5b7-44fb-8da9-90f551a9de04" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_301fd1b2-37be-4ada-a28f-d85897aa7f8d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SubsequentEventMember_a52b3755-e1a6-42b8-a893-f0767606673b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SubsequentEventTypeDomain_301fd1b2-37be-4ada-a28f-d85897aa7f8d" xlink:to="loc_us-gaap_SubsequentEventMember_a52b3755-e1a6-42b8-a893-f0767606673b" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_6f96ce12-9b0c-4814-9762-9b681f8841dd" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:to="loc_us-gaap_StatementClassOfStockAxis_6f96ce12-9b0c-4814-9762-9b681f8841dd" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_6f96ce12-9b0c-4814-9762-9b681f8841dd_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_6f96ce12-9b0c-4814-9762-9b681f8841dd" xlink:to="loc_us-gaap_ClassOfStockDomain_6f96ce12-9b0c-4814-9762-9b681f8841dd_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_dad3c254-d4ed-4451-ab0c-ad70263f8d1f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_6f96ce12-9b0c-4814-9762-9b681f8841dd" xlink:to="loc_us-gaap_ClassOfStockDomain_dad3c254-d4ed-4451-ab0c-ad70263f8d1f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_c8e4cf4d-e234-4b1b-880a-e6087551f21e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_dad3c254-d4ed-4451-ab0c-ad70263f8d1f" xlink:to="loc_us-gaap_CommonStockMember_c8e4cf4d-e234-4b1b-880a-e6087551f21e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_89188bef-2dd8-444d-9627-5d9277773612" xlink:href="penn-20220630.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_dad3c254-d4ed-4451-ab0c-ad70263f8d1f" xlink:to="loc_penn_CommonStockExchangeableMember_89188bef-2dd8-444d-9627-5d9277773612" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesDPreferredStockMember_eff53da3-3ef4-4ffb-acc7-c5e810673b21" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeriesDPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_dad3c254-d4ed-4451-ab0c-ad70263f8d1f" xlink:to="loc_us-gaap_SeriesDPreferredStockMember_eff53da3-3ef4-4ffb-acc7-c5e810673b21" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_d33fc77e-6b89-4e3d-a5e6-3f8a934eaeeb" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_d33fc77e-6b89-4e3d-a5e6-3f8a934eaeeb" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_d33fc77e-6b89-4e3d-a5e6-3f8a934eaeeb_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_d33fc77e-6b89-4e3d-a5e6-3f8a934eaeeb" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_d33fc77e-6b89-4e3d-a5e6-3f8a934eaeeb_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_25917d68-db52-46b5-a765-1cf0d537dab8" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_d33fc77e-6b89-4e3d-a5e6-3f8a934eaeeb" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_25917d68-db52-46b5-a765-1cf0d537dab8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolSportsIncMember_1d6261db-acad-4f26-9f40-42728f6a87d5" xlink:href="penn-20220630.xsd#penn_BarstoolSportsIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_25917d68-db52-46b5-a765-1cf0d537dab8" xlink:to="loc_penn_BarstoolSportsIncMember_1d6261db-acad-4f26-9f40-42728f6a87d5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameAxis_90f1f97e-b0cd-42ff-8159-2f144057c7fc" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:to="loc_us-gaap_PlanNameAxis_90f1f97e-b0cd-42ff-8159-2f144057c7fc" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameDomain_90f1f97e-b0cd-42ff-8159-2f144057c7fc_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PlanNameAxis_90f1f97e-b0cd-42ff-8159-2f144057c7fc" xlink:to="loc_us-gaap_PlanNameDomain_90f1f97e-b0cd-42ff-8159-2f144057c7fc_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameDomain_850fd31c-a7fa-4d14-8731-db0d798fef02" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PlanNameAxis_90f1f97e-b0cd-42ff-8159-2f144057c7fc" xlink:to="loc_us-gaap_PlanNameDomain_850fd31c-a7fa-4d14-8731-db0d798fef02" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_A2022LongTermIncentiveCompensationPlanMember_b50ab282-0aa2-4458-970f-fbc5fa4fcf51" xlink:href="penn-20220630.xsd#penn_A2022LongTermIncentiveCompensationPlanMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PlanNameDomain_850fd31c-a7fa-4d14-8731-db0d798fef02" xlink:to="loc_penn_A2022LongTermIncentiveCompensationPlanMember_b50ab282-0aa2-4458-970f-fbc5fa4fcf51" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_A2018LongTermIncentiveCompensationPlanMember_b7f09899-62af-4dc4-9a2d-9e2dbe775f33" xlink:href="penn-20220630.xsd#penn_A2018LongTermIncentiveCompensationPlanMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PlanNameDomain_850fd31c-a7fa-4d14-8731-db0d798fef02" xlink:to="loc_penn_A2018LongTermIncentiveCompensationPlanMember_b7f09899-62af-4dc4-9a2d-9e2dbe775f33" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TheScoreLongTermIncentiveCompensationPlanMember_6419de65-02df-445b-bae0-083b22a999c3" xlink:href="penn-20220630.xsd#penn_TheScoreLongTermIncentiveCompensationPlanMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PlanNameDomain_850fd31c-a7fa-4d14-8731-db0d798fef02" xlink:to="loc_penn_TheScoreLongTermIncentiveCompensationPlanMember_6419de65-02df-445b-bae0-083b22a999c3" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PerformanceShareProgramIIMember_7d44836b-b0e6-4019-a1da-5e29d252aabf" xlink:href="penn-20220630.xsd#penn_PerformanceShareProgramIIMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PlanNameDomain_850fd31c-a7fa-4d14-8731-db0d798fef02" xlink:to="loc_penn_PerformanceShareProgramIIMember_7d44836b-b0e6-4019-a1da-5e29d252aabf" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AwardTypeAxis_943e3240-94e8-42d5-a3c4-fd6699016e8b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AwardTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:to="loc_us-gaap_AwardTypeAxis_943e3240-94e8-42d5-a3c4-fd6699016e8b" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_943e3240-94e8-42d5-a3c4-fd6699016e8b_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AwardTypeAxis_943e3240-94e8-42d5-a3c4-fd6699016e8b" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_943e3240-94e8-42d5-a3c4-fd6699016e8b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_7af0beb0-609b-44d7-a309-030a30b819aa" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AwardTypeAxis_943e3240-94e8-42d5-a3c4-fd6699016e8b" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_7af0beb0-609b-44d7-a309-030a30b819aa" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockMember_587d8295-d48f-4e15-b453-9e2f4324fa3c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_7af0beb0-609b-44d7-a309-030a30b819aa" xlink:to="loc_us-gaap_RestrictedStockMember_587d8295-d48f-4e15-b453-9e2f4324fa3c" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RestrictedStockAwardsMember_6287c12c-6dde-44b1-82b6-a6d518aa2f17" xlink:href="penn-20220630.xsd#penn_RestrictedStockAwardsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_7af0beb0-609b-44d7-a309-030a30b819aa" xlink:to="loc_penn_RestrictedStockAwardsMember_6287c12c-6dde-44b1-82b6-a6d518aa2f17" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockUnitsRSUMember_b2ac57d9-560f-4da0-bf2f-668d4376c519" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedStockUnitsRSUMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_7af0beb0-609b-44d7-a309-030a30b819aa" xlink:to="loc_us-gaap_RestrictedStockUnitsRSUMember_b2ac57d9-560f-4da0-bf2f-668d4376c519" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PerformanceSharesMember_7442475c-ffc5-4b13-8817-e09e7d45cac2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PerformanceSharesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_7af0beb0-609b-44d7-a309-030a30b819aa" xlink:to="loc_us-gaap_PerformanceSharesMember_7442475c-ffc5-4b13-8817-e09e7d45cac2" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PhantomShareUnitsPSUsMember_cc76b11c-eaaf-4bf5-b7f1-74fa73a03eb1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PhantomShareUnitsPSUsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_7af0beb0-609b-44d7-a309-030a30b819aa" xlink:to="loc_us-gaap_PhantomShareUnitsPSUsMember_cc76b11c-eaaf-4bf5-b7f1-74fa73a03eb1" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockAppreciationRightsSARSMember_a1148a02-6fc8-4614-bd60-6243ac351f5e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockAppreciationRightsSARSMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_7af0beb0-609b-44d7-a309-030a30b819aa" xlink:to="loc_us-gaap_StockAppreciationRightsSARSMember_a1148a02-6fc8-4614-bd60-6243ac351f5e" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_e9396b2e-237f-4882-b88a-ba3a9882c1f6" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:to="loc_srt_RangeAxis_e9396b2e-237f-4882-b88a-ba3a9882c1f6" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_e9396b2e-237f-4882-b88a-ba3a9882c1f6_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_e9396b2e-237f-4882-b88a-ba3a9882c1f6" xlink:to="loc_srt_RangeMember_e9396b2e-237f-4882-b88a-ba3a9882c1f6_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_438bf0bf-09e6-45ed-8e9c-8b7207931540" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_e9396b2e-237f-4882-b88a-ba3a9882c1f6" xlink:to="loc_srt_RangeMember_438bf0bf-09e6-45ed-8e9c-8b7207931540" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_8e3a31e4-18ec-4682-8cab-895f2b450405" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_438bf0bf-09e6-45ed-8e9c-8b7207931540" xlink:to="loc_srt_MinimumMember_8e3a31e4-18ec-4682-8cab-895f2b450405" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_d510474a-3a1d-49c9-99cb-0e64b9c4b23b" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_438bf0bf-09e6-45ed-8e9c-8b7207931540" xlink:to="loc_srt_MaximumMember_d510474a-3a1d-49c9-99cb-0e64b9c4b23b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_6ec15c0e-1346-4fce-bc42-a20d8eae36e5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_6ec15c0e-1346-4fce-bc42-a20d8eae36e5" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_6ec15c0e-1346-4fce-bc42-a20d8eae36e5_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_6ec15c0e-1346-4fce-bc42-a20d8eae36e5" xlink:to="loc_us-gaap_RelatedPartyDomain_6ec15c0e-1346-4fce-bc42-a20d8eae36e5_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_4aa09c53-e64a-4475-9c0e-c799f39dc2bb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_6ec15c0e-1346-4fce-bc42-a20d8eae36e5" xlink:to="loc_us-gaap_RelatedPartyDomain_4aa09c53-e64a-4475-9c0e-c799f39dc2bb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareholdersMember_4e2ee707-bfeb-44c1-9a80-50e5381a72a0" xlink:href="penn-20220630.xsd#penn_ShareholdersMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_4aa09c53-e64a-4475-9c0e-c799f39dc2bb" xlink:to="loc_penn_ShareholdersMember_4e2ee707-bfeb-44c1-9a80-50e5381a72a0" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis_7661852b-25fe-45da-bd36-eaed01cb3c37" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_72f6149d-627c-4c66-8984-f7b06a7483d9" xlink:to="loc_us-gaap_RelatedPartyTransactionAxis_7661852b-25fe-45da-bd36-eaed01cb3c37" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_7661852b-25fe-45da-bd36-eaed01cb3c37_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_7661852b-25fe-45da-bd36-eaed01cb3c37" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_7661852b-25fe-45da-bd36-eaed01cb3c37_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_c155214c-9f35-480b-9984-d329b9e847da" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_7661852b-25fe-45da-bd36-eaed01cb3c37" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_c155214c-9f35-480b-9984-d329b9e847da" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NotePayableAgreementsMember_b9b1050e-7483-4603-9463-cf88d4e6ed18" xlink:href="penn-20220630.xsd#penn_NotePayableAgreementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_c155214c-9f35-480b-9984-d329b9e847da" xlink:to="loc_penn_NotePayableAgreementsMember_b9b1050e-7483-4603-9463-cf88d4e6ed18" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/EarningsperShareAntidilutiveSecuritiesandReconciliationofWeightedAverageCommonSharesOutstandingDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#EarningsperShareAntidilutiveSecuritiesandReconciliationofWeightedAverageCommonSharesOutstandingDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/EarningsperShareAntidilutiveSecuritiesandReconciliationofWeightedAverageCommonSharesOutstandingDetails" xlink:type="extended" id="i203f971a4a0e48babeccd6f9516a29e0_EarningsperShareAntidilutiveSecuritiesandReconciliationofWeightedAverageCommonSharesOutstandingDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasicLineItems_23b12828-81f1-4347-8bb7-a317f9e7fc36" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasicLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_ef0d6499-b6c7-4855-8068-bbe4b15c7548" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_23b12828-81f1-4347-8bb7-a317f9e7fc36" xlink:to="loc_us-gaap_NetIncomeLoss_ef0d6499-b6c7-4855-8068-bbe4b15c7548" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockDividendsIncomeStatementImpact_95d8ebdf-de5d-4a06-b24f-33a6a7169b98" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockDividendsIncomeStatementImpact"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_23b12828-81f1-4347-8bb7-a317f9e7fc36" xlink:to="loc_us-gaap_PreferredStockDividendsIncomeStatementImpact_95d8ebdf-de5d-4a06-b24f-33a6a7169b98" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_d388c71a-950e-4046-adbd-6941e5bf06ee" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_23b12828-81f1-4347-8bb7-a317f9e7fc36" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_d388c71a-950e-4046-adbd-6941e5bf06ee" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingDilutedDisclosureItemsAbstract_95f222c7-ec05-49ed-9230-135724ee24dd" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingDilutedDisclosureItemsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_23b12828-81f1-4347-8bb7-a317f9e7fc36" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingDilutedDisclosureItemsAbstract_95f222c7-ec05-49ed-9230-135724ee24dd" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_e75eb4bf-f938-4d29-a92e-19231f012452" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingDilutedDisclosureItemsAbstract_95f222c7-ec05-49ed-9230-135724ee24dd" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_e75eb4bf-f938-4d29-a92e-19231f012452" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_3a211d3b-0597-4d00-b435-9333d5f04992" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingDilutedDisclosureItemsAbstract_95f222c7-ec05-49ed-9230-135724ee24dd" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_3a211d3b-0597-4d00-b435-9333d5f04992" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfDebtSecurities_64486da3-b715-4696-bf65-c536765827a9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfDebtSecurities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingDilutedDisclosureItemsAbstract_95f222c7-ec05-49ed-9230-135724ee24dd" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfDebtSecurities_64486da3-b715-4696-bf65-c536765827a9" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_3380f680-2771-4328-a41f-b80440b99b9c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingDilutedDisclosureItemsAbstract_95f222c7-ec05-49ed-9230-135724ee24dd" xlink:to="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_3380f680-2771-4328-a41f-b80440b99b9c" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_7bd76e5f-f52a-4b95-9f2c-c08e9b573029" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_23b12828-81f1-4347-8bb7-a317f9e7fc36" xlink:to="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_7bd76e5f-f52a-4b95-9f2c-c08e9b573029" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AwardTypeAxis_eaddff76-120b-4f30-8f74-aed455e471a5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AwardTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_7bd76e5f-f52a-4b95-9f2c-c08e9b573029" xlink:to="loc_us-gaap_AwardTypeAxis_eaddff76-120b-4f30-8f74-aed455e471a5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_eaddff76-120b-4f30-8f74-aed455e471a5_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AwardTypeAxis_eaddff76-120b-4f30-8f74-aed455e471a5" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_eaddff76-120b-4f30-8f74-aed455e471a5_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_fded76c3-bc6a-4212-bc8d-b821396e4207" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AwardTypeAxis_eaddff76-120b-4f30-8f74-aed455e471a5" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_fded76c3-bc6a-4212-bc8d-b821396e4207" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeStockOptionMember_5c33ff9c-f444-4cc7-ac74-91d324890151" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeStockOptionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_fded76c3-bc6a-4212-bc8d-b821396e4207" xlink:to="loc_us-gaap_EmployeeStockOptionMember_5c33ff9c-f444-4cc7-ac74-91d324890151" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockMember_ec59daa0-0a04-45f0-a4d6-5f9ad5d1b041" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_fded76c3-bc6a-4212-bc8d-b821396e4207" xlink:to="loc_us-gaap_RestrictedStockMember_ec59daa0-0a04-45f0-a4d6-5f9ad5d1b041" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/EarningsperShareNarrativeDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#EarningsperShareNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/EarningsperShareNarrativeDetails" xlink:type="extended" id="i0f52a7d47e1d4578b4519034112cff02_EarningsperShareNarrativeDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_3d135b2d-d9d9-4cc1-81e4-7e835e91f4fa" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_cbae58f2-676e-40de-bd40-2b7db1b4cdc2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_3d135b2d-d9d9-4cc1-81e4-7e835e91f4fa" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_cbae58f2-676e-40de-bd40-2b7db1b4cdc2" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_05d8760f-675b-41b4-8b90-9faddbdcc25c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_3d135b2d-d9d9-4cc1-81e4-7e835e91f4fa" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_05d8760f-675b-41b4-8b90-9faddbdcc25c" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_a5ad480e-413f-4d2e-b2f2-cc80bee52192" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_05d8760f-675b-41b4-8b90-9faddbdcc25c" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_a5ad480e-413f-4d2e-b2f2-cc80bee52192" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_a5ad480e-413f-4d2e-b2f2-cc80bee52192_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_a5ad480e-413f-4d2e-b2f2-cc80bee52192" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_a5ad480e-413f-4d2e-b2f2-cc80bee52192_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_f7ebb308-f543-40b2-a630-447c23bfe8d9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_a5ad480e-413f-4d2e-b2f2-cc80bee52192" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_f7ebb308-f543-40b2-a630-447c23bfe8d9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertiblePreferredStockMember_60653041-5dec-4014-b49a-7f0ac9b0f402" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertiblePreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_f7ebb308-f543-40b2-a630-447c23bfe8d9" xlink:to="loc_us-gaap_ConvertiblePreferredStockMember_60653041-5dec-4014-b49a-7f0ac9b0f402" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/EarningsperShareCalculationofBasicandDilutedEPSDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#EarningsperShareCalculationofBasicandDilutedEPSDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/EarningsperShareCalculationofBasicandDilutedEPSDetails" xlink:type="extended" id="if0218917f45443f985623f989e81a23e_EarningsperShareCalculationofBasicandDilutedEPSDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasicLineItems_0bbf919f-28e2-437a-98e2-9ff05ea9ef12" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasicLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasicAbstract_ffbbf599-1084-4c7f-9e87-35d8935bdad2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasicAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_0bbf919f-28e2-437a-98e2-9ff05ea9ef12" xlink:to="loc_us-gaap_EarningsPerShareBasicAbstract_ffbbf599-1084-4c7f-9e87-35d8935bdad2" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_4b75a9a2-1ab1-4007-9794-b1f5ee329412" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicAbstract_ffbbf599-1084-4c7f-9e87-35d8935bdad2" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_4b75a9a2-1ab1-4007-9794-b1f5ee329412" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_2308a064-a44e-41ce-8ba3-d74f487a3bcd" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicAbstract_ffbbf599-1084-4c7f-9e87-35d8935bdad2" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_2308a064-a44e-41ce-8ba3-d74f487a3bcd" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasic_f161d786-6fe7-44dc-b72c-76a653c4c81a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicAbstract_ffbbf599-1084-4c7f-9e87-35d8935bdad2" xlink:to="loc_us-gaap_EarningsPerShareBasic_f161d786-6fe7-44dc-b72c-76a653c4c81a" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareDilutedAbstract_b51b97a8-23e0-4e35-9410-b7b075eaa317" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareDilutedAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_0bbf919f-28e2-437a-98e2-9ff05ea9ef12" xlink:to="loc_us-gaap_EarningsPerShareDilutedAbstract_b51b97a8-23e0-4e35-9410-b7b075eaa317" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_5bba32ff-9cbc-4ffe-b5fc-ea340d088040" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_b51b97a8-23e0-4e35-9410-b7b075eaa317" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_5bba32ff-9cbc-4ffe-b5fc-ea340d088040" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestOnConvertibleDebtNetOfTax_32e7b432-024e-49d1-99c7-e673fc82003f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestOnConvertibleDebtNetOfTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_b51b97a8-23e0-4e35-9410-b7b075eaa317" xlink:to="loc_us-gaap_InterestOnConvertibleDebtNetOfTax_32e7b432-024e-49d1-99c7-e673fc82003f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAttributableToParentDiluted_22d518bd-de7c-40f0-be0e-054edb1d2509" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToParentDiluted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_b51b97a8-23e0-4e35-9410-b7b075eaa317" xlink:to="loc_us-gaap_NetIncomeLossAttributableToParentDiluted_22d518bd-de7c-40f0-be0e-054edb1d2509" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_137b7de5-aa6d-4ce8-bb3c-fabc39f04110" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_b51b97a8-23e0-4e35-9410-b7b075eaa317" xlink:to="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_137b7de5-aa6d-4ce8-bb3c-fabc39f04110" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareDiluted_57fbf320-4dfd-40e8-ade2-76a8732415a5" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareDiluted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_b51b97a8-23e0-4e35-9410-b7b075eaa317" xlink:to="loc_us-gaap_EarningsPerShareDiluted_57fbf320-4dfd-40e8-ade2-76a8732415a5" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_3245321f-b595-4490-85f0-d361146f262a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_0bbf919f-28e2-437a-98e2-9ff05ea9ef12" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_3245321f-b595-4490-85f0-d361146f262a" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_4e491cb2-c8cc-4eb0-b72c-16552186d440" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_0bbf919f-28e2-437a-98e2-9ff05ea9ef12" xlink:to="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_4e491cb2-c8cc-4eb0-b72c-16552186d440" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_41bef76a-6aee-4e06-b0bf-98048c67338b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_4e491cb2-c8cc-4eb0-b72c-16552186d440" xlink:to="loc_us-gaap_StatementClassOfStockAxis_41bef76a-6aee-4e06-b0bf-98048c67338b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_41bef76a-6aee-4e06-b0bf-98048c67338b_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_41bef76a-6aee-4e06-b0bf-98048c67338b" xlink:to="loc_us-gaap_ClassOfStockDomain_41bef76a-6aee-4e06-b0bf-98048c67338b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_9c428cd0-3793-47dc-85a5-11fff50b80dc" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_41bef76a-6aee-4e06-b0bf-98048c67338b" xlink:to="loc_us-gaap_ClassOfStockDomain_9c428cd0-3793-47dc-85a5-11fff50b80dc" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockNonExchangeableMember_c67ef2b0-7536-42c5-ae2e-13a7d160eba8" xlink:href="penn-20220630.xsd#penn_CommonStockNonExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9c428cd0-3793-47dc-85a5-11fff50b80dc" xlink:to="loc_penn_CommonStockNonExchangeableMember_c67ef2b0-7536-42c5-ae2e-13a7d160eba8" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_399cb147-7751-477c-a641-9d4ef7cd6ea5" xlink:href="penn-20220630.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9c428cd0-3793-47dc-85a5-11fff50b80dc" xlink:to="loc_penn_CommonStockExchangeableMember_399cb147-7751-477c-a641-9d4ef7cd6ea5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_9d83e5c6-d91a-4905-b43b-5035a69b15f7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_4e491cb2-c8cc-4eb0-b72c-16552186d440" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_9d83e5c6-d91a-4905-b43b-5035a69b15f7" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_9d83e5c6-d91a-4905-b43b-5035a69b15f7_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_9d83e5c6-d91a-4905-b43b-5035a69b15f7" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_9d83e5c6-d91a-4905-b43b-5035a69b15f7_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_5fc83b84-ca3c-4b12-87a9-e1b05ee7dd97" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_9d83e5c6-d91a-4905-b43b-5035a69b15f7" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_5fc83b84-ca3c-4b12-87a9-e1b05ee7dd97" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_7aca0552-1210-4b7c-a70c-9aa6607523b3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_5fc83b84-ca3c-4b12-87a9-e1b05ee7dd97" xlink:to="loc_us-gaap_ConvertibleDebtMember_7aca0552-1210-4b7c-a70c-9aa6607523b3" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#FairValueMeasurementsNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="extended" id="ib3df261de4384932819d300a13a3e63f_FairValueMeasurementsNarrativeDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNi_57346a24-3d0d-4ccf-8ef8-a62de78a8060" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquitySecuritiesFvNi"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_us-gaap_EquitySecuritiesFvNi_57346a24-3d0d-4ccf-8ef8-a62de78a8060" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_8d529414-8acc-4024-a3b5-c550bc7547a4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_8d529414-8acc-4024-a3b5-c550bc7547a4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_847ef6f8-8255-4803-8342-750fd09b0fad" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners_847ef6f8-8255-4803-8342-750fd09b0fad" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterestOwnershipPercentageByParent_15e80c86-4ae4-48cf-9d5c-62ddf10b5460" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterestOwnershipPercentageByParent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_us-gaap_MinorityInterestOwnershipPercentageByParent_15e80c86-4ae4-48cf-9d5c-62ddf10b5460" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_b4abdef7-69e9-448e-8076-7ef994ca5ad1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesAndLoansReceivableNetNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_us-gaap_NotesAndLoansReceivableNetNoncurrent_b4abdef7-69e9-448e-8076-7ef994ca5ad1" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesNoncurrent_d5108f1f-f196-46a4-9a45-4fea18a4a9c1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_HeldToMaturitySecuritiesNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesNoncurrent_d5108f1f-f196-46a4-9a45-4fea18a4a9c1" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_2ee9796c-ba29-4d32-a42d-666401c8be04" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_2ee9796c-ba29-4d32-a42d-666401c8be04" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_32f73ee7-21cb-4fe0-af21-0ae09466fb24" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_32f73ee7-21cb-4fe0-af21-0ae09466fb24" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationContingentConsiderationArrangementsInstallmentAmount_bf988fd1-3a05-47ac-8b69-3a5fdc53403f" xlink:href="penn-20220630.xsd#penn_BusinessCombinationContingentConsiderationArrangementsInstallmentAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_penn_BusinessCombinationContingentConsiderationArrangementsInstallmentAmount_bf988fd1-3a05-47ac-8b69-3a5fdc53403f" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationContingentConsiderationArrangementsNumberOfInstallments_6191802d-828e-4b89-bd2d-fbbce888799a" xlink:href="penn-20220630.xsd#penn_BusinessCombinationContingentConsiderationArrangementsNumberOfInstallments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_penn_BusinessCombinationContingentConsiderationArrangementsNumberOfInstallments_6191802d-828e-4b89-bd2d-fbbce888799a" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationContingentConsiderationArrangementsNumberOfAnnualPaymentsRemaining_05464ddd-b691-48fd-8d00-8d407de67922" xlink:href="penn-20220630.xsd#penn_BusinessCombinationContingentConsiderationArrangementsNumberOfAnnualPaymentsRemaining"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_penn_BusinessCombinationContingentConsiderationArrangementsNumberOfAnnualPaymentsRemaining_05464ddd-b691-48fd-8d00-8d407de67922" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationContingentConsiderationArrangementsBasisForAmountPeriodOfActualEarnings_dd3b0663-6c96-4e72-8b48-72881eb63656" xlink:href="penn-20220630.xsd#penn_BusinessCombinationContingentConsiderationArrangementsBasisForAmountPeriodOfActualEarnings"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_penn_BusinessCombinationContingentConsiderationArrangementsBasisForAmountPeriodOfActualEarnings_dd3b0663-6c96-4e72-8b48-72881eb63656" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_a9c61c51-0eec-4cbe-be67-875fb7d2a564" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipAxis_76e54d7f-124b-489c-a344-14d2e3029b7f" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:to="loc_srt_OwnershipAxis_76e54d7f-124b-489c-a344-14d2e3029b7f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipDomain_76e54d7f-124b-489c-a344-14d2e3029b7f_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_OwnershipAxis_76e54d7f-124b-489c-a344-14d2e3029b7f" xlink:to="loc_srt_OwnershipDomain_76e54d7f-124b-489c-a344-14d2e3029b7f_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_OwnershipDomain_c0fb336d-6f9d-4993-b22c-754650191035" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_OwnershipDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_OwnershipAxis_76e54d7f-124b-489c-a344-14d2e3029b7f" xlink:to="loc_srt_OwnershipDomain_c0fb336d-6f9d-4993-b22c-754650191035" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RetamaNominalHolderLLCMember_71d50e2d-2518-4532-91d4-04b63892a72e" xlink:href="penn-20220630.xsd#penn_RetamaNominalHolderLLCMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_OwnershipDomain_c0fb336d-6f9d-4993-b22c-754650191035" xlink:to="loc_penn_RetamaNominalHolderLLCMember_71d50e2d-2518-4532-91d4-04b63892a72e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PinnacleRetamaPartnersLLCMember_596bbafb-ee8d-4ea9-9a3d-781f0a6f5ec9" xlink:href="penn-20220630.xsd#penn_PinnacleRetamaPartnersLLCMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_OwnershipDomain_c0fb336d-6f9d-4993-b22c-754650191035" xlink:to="loc_penn_PinnacleRetamaPartnersLLCMember_596bbafb-ee8d-4ea9-9a3d-781f0a6f5ec9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_606d4838-29cd-447e-82fa-e599c6cad899" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LegalEntityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:to="loc_dei_LegalEntityAxis_606d4838-29cd-447e-82fa-e599c6cad899" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_606d4838-29cd-447e-82fa-e599c6cad899_default" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_606d4838-29cd-447e-82fa-e599c6cad899" xlink:to="loc_dei_EntityDomain_606d4838-29cd-447e-82fa-e599c6cad899_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_c7b767b4-6f93-4313-b126-5fd3652625d0" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_606d4838-29cd-447e-82fa-e599c6cad899" xlink:to="loc_dei_EntityDomain_c7b767b4-6f93-4313-b126-5fd3652625d0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PinnacleRetamaPartnersLLCMember_a7d0d979-5db0-459c-90d3-56dac856983d" xlink:href="penn-20220630.xsd#penn_PinnacleRetamaPartnersLLCMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_c7b767b4-6f93-4313-b126-5fd3652625d0" xlink:to="loc_penn_PinnacleRetamaPartnersLLCMember_a7d0d979-5db0-459c-90d3-56dac856983d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationAxis_3c225ca6-9b58-4a4a-87f3-334440d40e53" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BalanceSheetLocationAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:to="loc_us-gaap_BalanceSheetLocationAxis_3c225ca6-9b58-4a4a-87f3-334440d40e53" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_3c225ca6-9b58-4a4a-87f3-334440d40e53_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BalanceSheetLocationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_3c225ca6-9b58-4a4a-87f3-334440d40e53" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_3c225ca6-9b58-4a4a-87f3-334440d40e53_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_18cff08d-d8e1-4659-8dac-aa9a6c86b44f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BalanceSheetLocationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_3c225ca6-9b58-4a4a-87f3-334440d40e53" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_18cff08d-d8e1-4659-8dac-aa9a6c86b44f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNoncurrentAssetsMember_42f6819f-b7bd-41ff-94d9-d397f1dcc9a3" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNoncurrentAssetsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_18cff08d-d8e1-4659-8dac-aa9a6c86b44f" xlink:to="loc_us-gaap_OtherNoncurrentAssetsMember_42f6819f-b7bd-41ff-94d9-d397f1dcc9a3" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_CounterpartyNameAxis_461bf97d-e1dc-4f0b-89fd-67acc76501a9" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CounterpartyNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:to="loc_srt_CounterpartyNameAxis_461bf97d-e1dc-4f0b-89fd-67acc76501a9" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_461bf97d-e1dc-4f0b-89fd-67acc76501a9_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_CounterpartyNameAxis_461bf97d-e1dc-4f0b-89fd-67acc76501a9" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_461bf97d-e1dc-4f0b-89fd-67acc76501a9_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RepurchaseAgreementCounterpartyNameDomain_ff723406-cf37-4d32-97bc-2026ac5a5df4" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RepurchaseAgreementCounterpartyNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_CounterpartyNameAxis_461bf97d-e1dc-4f0b-89fd-67acc76501a9" xlink:to="loc_srt_RepurchaseAgreementCounterpartyNameDomain_ff723406-cf37-4d32-97bc-2026ac5a5df4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RetamaDevelopmentCorporationMember_31c76669-7c75-49bf-89eb-7703ac554859" xlink:href="penn-20220630.xsd#penn_RetamaDevelopmentCorporationMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RepurchaseAgreementCounterpartyNameDomain_ff723406-cf37-4d32-97bc-2026ac5a5df4" xlink:to="loc_penn_RetamaDevelopmentCorporationMember_31c76669-7c75-49bf-89eb-7703ac554859" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentAxis_44c36b3d-8e1e-4de1-91af-77ce4d19b819" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancialInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:to="loc_us-gaap_FinancialInstrumentAxis_44c36b3d-8e1e-4de1-91af-77ce4d19b819" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_44c36b3d-8e1e-4de1-91af-77ce4d19b819_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FinancialInstrumentAxis_44c36b3d-8e1e-4de1-91af-77ce4d19b819" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_44c36b3d-8e1e-4de1-91af-77ce4d19b819_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_ec1ddc32-c87e-44c1-8ce5-dc32210b0ead" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FinancialInstrumentAxis_44c36b3d-8e1e-4de1-91af-77ce4d19b819" xlink:to="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_ec1ddc32-c87e-44c1-8ce5-dc32210b0ead" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_USStatesAndPoliticalSubdivisionsMember_d3bc64cd-6ac6-421c-b05c-f9a20acac391" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_USStatesAndPoliticalSubdivisionsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_ec1ddc32-c87e-44c1-8ce5-dc32210b0ead" xlink:to="loc_us-gaap_USStatesAndPoliticalSubdivisionsMember_d3bc64cd-6ac6-421c-b05c-f9a20acac391" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_d4ddc7a2-5b6f-4bdb-99a0-8cf1cc4f5ff4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_d4ddc7a2-5b6f-4bdb-99a0-8cf1cc4f5ff4" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_d4ddc7a2-5b6f-4bdb-99a0-8cf1cc4f5ff4_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_d4ddc7a2-5b6f-4bdb-99a0-8cf1cc4f5ff4" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_d4ddc7a2-5b6f-4bdb-99a0-8cf1cc4f5ff4_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_2ba08e8d-215e-4cdf-bd2e-0da14f775f79" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_d4ddc7a2-5b6f-4bdb-99a0-8cf1cc4f5ff4" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_2ba08e8d-215e-4cdf-bd2e-0da14f775f79" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeniorNotesMember_233bf93f-0866-490e-bad5-794a89119e9c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeniorNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_2ba08e8d-215e-4cdf-bd2e-0da14f775f79" xlink:to="loc_us-gaap_SeniorNotesMember_233bf93f-0866-490e-bad5-794a89119e9c" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesPayableOtherPayablesMember_58681752-baac-4030-9166-7e5c8ab1265f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableOtherPayablesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_2ba08e8d-215e-4cdf-bd2e-0da14f775f79" xlink:to="loc_us-gaap_NotesPayableOtherPayablesMember_58681752-baac-4030-9166-7e5c8ab1265f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_f4a95d0d-82e9-4d2f-960a-932837bfdbe9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:to="loc_us-gaap_DebtInstrumentAxis_f4a95d0d-82e9-4d2f-960a-932837bfdbe9" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_f4a95d0d-82e9-4d2f-960a-932837bfdbe9_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_f4a95d0d-82e9-4d2f-960a-932837bfdbe9" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_f4a95d0d-82e9-4d2f-960a-932837bfdbe9_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_d65ef01e-9529-4717-b676-3181c3454b5a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_f4a95d0d-82e9-4d2f-960a-932837bfdbe9" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_d65ef01e-9529-4717-b676-3181c3454b5a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2027Member_f7ced23c-830a-49c3-a579-aa57efcdac88" xlink:href="penn-20220630.xsd#penn_SeniorUnsecuredNotesDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_d65ef01e-9529-4717-b676-3181c3454b5a" xlink:to="loc_penn_SeniorUnsecuredNotesDue2027Member_f7ced23c-830a-49c3-a579-aa57efcdac88" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2029Member_16f79ede-de9b-494e-aa32-e4a11d389d5c" xlink:href="penn-20220630.xsd#penn_SeniorUnsecuredNotesDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_d65ef01e-9529-4717-b676-3181c3454b5a" xlink:to="loc_penn_SeniorUnsecuredNotesDue2029Member_16f79ede-de9b-494e-aa32-e4a11d389d5c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_60a1e7cd-35d3-4f02-8fa5-79641b5156c6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_186cc754-fb18-4857-962a-4ade098f4906" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_60a1e7cd-35d3-4f02-8fa5-79641b5156c6" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_60a1e7cd-35d3-4f02-8fa5-79641b5156c6_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_60a1e7cd-35d3-4f02-8fa5-79641b5156c6" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_60a1e7cd-35d3-4f02-8fa5-79641b5156c6_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8d4b7adc-7445-457a-ba51-f64b04acd17f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_60a1e7cd-35d3-4f02-8fa5-79641b5156c6" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8d4b7adc-7445-457a-ba51-f64b04acd17f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_HitPointIncAndLuckyPointIncMember_9b4db7ac-e9ef-4d9d-afef-146e612a6839" xlink:href="penn-20220630.xsd#penn_HitPointIncAndLuckyPointIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8d4b7adc-7445-457a-ba51-f64b04acd17f" xlink:to="loc_penn_HitPointIncAndLuckyPointIncMember_9b4db7ac-e9ef-4d9d-afef-146e612a6839" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PlainridgeParkCasinoMember_c34da405-12bd-4f00-bfdd-5094030be6fa" xlink:href="penn-20220630.xsd#penn_PlainridgeParkCasinoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8d4b7adc-7445-457a-ba51-f64b04acd17f" xlink:to="loc_penn_PlainridgeParkCasinoMember_c34da405-12bd-4f00-bfdd-5094030be6fa" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/FairValueMeasurementsCarryingAmountsandEstimatedFairValuesbyInputLevelDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#FairValueMeasurementsCarryingAmountsandEstimatedFairValuesbyInputLevelDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/FairValueMeasurementsCarryingAmountsandEstimatedFairValuesbyInputLevelDetails" xlink:type="extended" id="ie314b8d726714ef89812d5fab71fee6d_FairValueMeasurementsCarryingAmountsandEstimatedFairValuesbyInputLevelDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f4e4cc4-6581-4030-aa50-05dc9d898326" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_eeff5d79-70be-402b-90ad-d4807d91290c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f4e4cc4-6581-4030-aa50-05dc9d898326" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_eeff5d79-70be-402b-90ad-d4807d91290c" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_38e6bb97-445b-4a87-b3f8-13185567802f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f4e4cc4-6581-4030-aa50-05dc9d898326" xlink:to="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_38e6bb97-445b-4a87-b3f8-13185567802f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsFairValueDisclosure_fc9afa1c-afea-4f94-88b6-ac5d6b5fbb11" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsFairValueDisclosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_38e6bb97-445b-4a87-b3f8-13185567802f" xlink:to="loc_us-gaap_CashAndCashEquivalentsFairValueDisclosure_fc9afa1c-afea-4f94-88b6-ac5d6b5fbb11" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNi_ff71a5dc-5359-4afb-9aae-8fadd0b9531d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquitySecuritiesFvNi"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_38e6bb97-445b-4a87-b3f8-13185567802f" xlink:to="loc_us-gaap_EquitySecuritiesFvNi_ff71a5dc-5359-4afb-9aae-8fadd0b9531d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesFairValue_23de2bc8-9c0f-47ed-8261-d4aeb5af5180" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_HeldToMaturitySecuritiesFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_38e6bb97-445b-4a87-b3f8-13185567802f" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesFairValue_23de2bc8-9c0f-47ed-8261-d4aeb5af5180" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableFairValueDisclosure_227bcf81-0b78-4397-af12-60875ed3c201" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesReceivableFairValueDisclosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_38e6bb97-445b-4a87-b3f8-13185567802f" xlink:to="loc_us-gaap_NotesReceivableFairValueDisclosure_227bcf81-0b78-4397-af12-60875ed3c201" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract_123e8458-3a5b-43d7-ad70-20c511a3fb4c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f4e4cc4-6581-4030-aa50-05dc9d898326" xlink:to="loc_us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract_123e8458-3a5b-43d7-ad70-20c511a3fb4c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentFairValue_62c4dd15-804d-4b20-927b-9c42a7647333" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract_123e8458-3a5b-43d7-ad70-20c511a3fb4c" xlink:to="loc_us-gaap_DebtInstrumentFairValue_62c4dd15-804d-4b20-927b-9c42a7647333" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesFairValueDisclosure_8c52a561-be3a-4d32-841b-9f0498d15c61" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherLiabilitiesFairValueDisclosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract_123e8458-3a5b-43d7-ad70-20c511a3fb4c" xlink:to="loc_us-gaap_OtherLiabilitiesFairValueDisclosure_8c52a561-be3a-4d32-841b-9f0498d15c61" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeAssets_e7123b97-2418-4484-9c23-a8131cbd0254" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract_123e8458-3a5b-43d7-ad70-20c511a3fb4c" xlink:to="loc_us-gaap_DerivativeAssets_e7123b97-2418-4484-9c23-a8131cbd0254" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByBalanceSheetGroupingTable_b8e3a171-26d0-49ab-a68a-44b31ac0de74" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueByBalanceSheetGroupingTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f4e4cc4-6581-4030-aa50-05dc9d898326" xlink:to="loc_us-gaap_FairValueByBalanceSheetGroupingTable_b8e3a171-26d0-49ab-a68a-44b31ac0de74" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_dbd6d105-e9e6-4431-9574-e663c395e28b" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_b8e3a171-26d0-49ab-a68a-44b31ac0de74" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_dbd6d105-e9e6-4431-9574-e663c395e28b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_dbd6d105-e9e6-4431-9574-e663c395e28b_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_dbd6d105-e9e6-4431-9574-e663c395e28b" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_dbd6d105-e9e6-4431-9574-e663c395e28b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_9482a422-c74c-4204-8270-aaea902f58ab" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_dbd6d105-e9e6-4431-9574-e663c395e28b" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_9482a422-c74c-4204-8270-aaea902f58ab" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_fdd0e965-7bff-49d6-963b-2f4edc8565ed" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementsRecurringMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_9482a422-c74c-4204-8270-aaea902f58ab" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_fdd0e965-7bff-49d6-963b-2f4edc8565ed" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementBasisAxis_16997a0d-f217-421d-a0b1-98bb6a23f7fb" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueByMeasurementBasisAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_b8e3a171-26d0-49ab-a68a-44b31ac0de74" xlink:to="loc_us-gaap_FairValueByMeasurementBasisAxis_16997a0d-f217-421d-a0b1-98bb6a23f7fb" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_16997a0d-f217-421d-a0b1-98bb6a23f7fb_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PortionAtFairValueFairValueDisclosureMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementBasisAxis_16997a0d-f217-421d-a0b1-98bb6a23f7fb" xlink:to="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_16997a0d-f217-421d-a0b1-98bb6a23f7fb_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosureItemAmountsDomain_f32bf307-1f66-4e11-8aa0-eba0a5cb9ce1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueDisclosureItemAmountsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementBasisAxis_16997a0d-f217-421d-a0b1-98bb6a23f7fb" xlink:to="loc_us-gaap_FairValueDisclosureItemAmountsDomain_f32bf307-1f66-4e11-8aa0-eba0a5cb9ce1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_443f8aef-fa2a-4880-b199-7127af65edc1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PortionAtFairValueFairValueDisclosureMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueDisclosureItemAmountsDomain_f32bf307-1f66-4e11-8aa0-eba0a5cb9ce1" xlink:to="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_443f8aef-fa2a-4880-b199-7127af65edc1" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CarryingReportedAmountFairValueDisclosureMember_6d1855ec-c4f0-41d0-853b-95940beff061" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CarryingReportedAmountFairValueDisclosureMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_443f8aef-fa2a-4880-b199-7127af65edc1" xlink:to="loc_us-gaap_CarryingReportedAmountFairValueDisclosureMember_6d1855ec-c4f0-41d0-853b-95940beff061" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember_648b4aae-1692-46c7-9735-dea7fc1b2384" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EstimateOfFairValueFairValueDisclosureMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_443f8aef-fa2a-4880-b199-7127af65edc1" xlink:to="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember_648b4aae-1692-46c7-9735-dea7fc1b2384" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_f1ee9c31-8e02-4827-92ad-2adc9e12872c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_b8e3a171-26d0-49ab-a68a-44b31ac0de74" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_f1ee9c31-8e02-4827-92ad-2adc9e12872c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_f1ee9c31-8e02-4827-92ad-2adc9e12872c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_f1ee9c31-8e02-4827-92ad-2adc9e12872c" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_f1ee9c31-8e02-4827-92ad-2adc9e12872c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_be659814-2bb7-4fb2-bb6a-c90af246cd0d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_f1ee9c31-8e02-4827-92ad-2adc9e12872c" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_be659814-2bb7-4fb2-bb6a-c90af246cd0d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel1Member_3980de1c-5dac-444c-a301-31c6ca7b94d9" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueInputsLevel1Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_be659814-2bb7-4fb2-bb6a-c90af246cd0d" xlink:to="loc_us-gaap_FairValueInputsLevel1Member_3980de1c-5dac-444c-a301-31c6ca7b94d9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel2Member_5341490a-1049-4b3f-8e57-0c366130f768" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueInputsLevel2Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_be659814-2bb7-4fb2-bb6a-c90af246cd0d" xlink:to="loc_us-gaap_FairValueInputsLevel2Member_5341490a-1049-4b3f-8e57-0c366130f768" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_418dc3a1-c084-4e1f-b88a-2cae9123767d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_be659814-2bb7-4fb2-bb6a-c90af246cd0d" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_418dc3a1-c084-4e1f-b88a-2cae9123767d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_df8b8fa6-5413-455e-ab50-b70c88e42d61" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_b8e3a171-26d0-49ab-a68a-44b31ac0de74" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_df8b8fa6-5413-455e-ab50-b70c88e42d61" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_df8b8fa6-5413-455e-ab50-b70c88e42d61_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_df8b8fa6-5413-455e-ab50-b70c88e42d61" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_df8b8fa6-5413-455e-ab50-b70c88e42d61_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_31dbdb41-7461-447b-a168-828fc06ca4f0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_df8b8fa6-5413-455e-ab50-b70c88e42d61" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_31dbdb41-7461-447b-a168-828fc06ca4f0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditMember_9312a2a4-02bd-428e-a2cd-1a9206e285ee" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LineOfCreditMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_31dbdb41-7461-447b-a168-828fc06ca4f0" xlink:to="loc_us-gaap_LineOfCreditMember_9312a2a4-02bd-428e-a2cd-1a9206e285ee" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeniorNotesMember_7908de5d-7315-46b8-a639-269d5a1d65ca" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SeniorNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_31dbdb41-7461-447b-a168-828fc06ca4f0" xlink:to="loc_us-gaap_SeniorNotesMember_7908de5d-7315-46b8-a639-269d5a1d65ca" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_4a0eda8e-a143-42df-9183-7b8aaf538768" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_31dbdb41-7461-447b-a168-828fc06ca4f0" xlink:to="loc_us-gaap_ConvertibleDebtMember_4a0eda8e-a143-42df-9183-7b8aaf538768" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesPayableOtherPayablesMember_f7b28814-a784-4895-8145-81ccc0f4ca5c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableOtherPayablesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_31dbdb41-7461-447b-a168-828fc06ca4f0" xlink:to="loc_us-gaap_NotesPayableOtherPayablesMember_f7b28814-a784-4895-8145-81ccc0f4ca5c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_d6f98cc8-ce41-4bc5-9ff0-1298d07c872f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_b8e3a171-26d0-49ab-a68a-44b31ac0de74" xlink:to="loc_us-gaap_DebtInstrumentAxis_d6f98cc8-ce41-4bc5-9ff0-1298d07c872f" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_d6f98cc8-ce41-4bc5-9ff0-1298d07c872f_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_d6f98cc8-ce41-4bc5-9ff0-1298d07c872f" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_d6f98cc8-ce41-4bc5-9ff0-1298d07c872f_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_1d3c3a11-2262-4677-8ff9-0e8dc8e788e6" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_d6f98cc8-ce41-4bc5-9ff0-1298d07c872f" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_1d3c3a11-2262-4677-8ff9-0e8dc8e788e6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2027Member_14a35d3f-c4c3-476e-a437-cf4d6f3c7964" xlink:href="penn-20220630.xsd#penn_SeniorUnsecuredNotesDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_1d3c3a11-2262-4677-8ff9-0e8dc8e788e6" xlink:to="loc_penn_SeniorUnsecuredNotesDue2027Member_14a35d3f-c4c3-476e-a437-cf4d6f3c7964" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2029Member_a6ee97e2-ca64-4cfe-a1bf-bede4d2b4dd5" xlink:href="penn-20220630.xsd#penn_SeniorUnsecuredNotesDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_1d3c3a11-2262-4677-8ff9-0e8dc8e788e6" xlink:to="loc_penn_SeniorUnsecuredNotesDue2029Member_a6ee97e2-ca64-4cfe-a1bf-bede4d2b4dd5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_e2483906-a65c-4f36-907d-f48684d609bf" xlink:href="penn-20220630.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_1d3c3a11-2262-4677-8ff9-0e8dc8e788e6" xlink:to="loc_penn_ConvertibleNotesDue2026Member_e2483906-a65c-4f36-907d-f48684d609bf" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/FairValueMeasurementsChangesinFairValueofLevel3LiabilitiesDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#FairValueMeasurementsChangesinFairValueofLevel3LiabilitiesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/FairValueMeasurementsChangesinFairValueofLevel3LiabilitiesDetails" xlink:type="extended" id="i45bf29843cda4fd698c52ebfdd1ec8a9_FairValueMeasurementsChangesinFairValueofLevel3LiabilitiesDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_59522857-af33-47b1-8418-c1e4d993c82d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_41d201fe-7534-455f-8d78-c99501c0fd06" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_59522857-af33-47b1-8418-c1e4d993c82d" xlink:to="loc_us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_41d201fe-7534-455f-8d78-c99501c0fd06" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_a949da4a-635d-49a9-a28d-66f27c3aeaef" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_41d201fe-7534-455f-8d78-c99501c0fd06" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_a949da4a-635d-49a9-a28d-66f27c3aeaef" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityInterest_b261e5eb-b2da-447c-8cac-7533a3f29237" xlink:href="penn-20220630.xsd#penn_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_41d201fe-7534-455f-8d78-c99501c0fd06" xlink:to="loc_penn_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityInterest_b261e5eb-b2da-447c-8cac-7533a3f29237" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements_9573e73a-b58d-455a-995c-736465d5387d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_41d201fe-7534-455f-8d78-c99501c0fd06" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements_9573e73a-b58d-455a-995c-736465d5387d" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityGainLossIncludedInEarnings_8092523b-51f2-45b3-9574-8c7475f68b51" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityGainLossIncludedInEarnings"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_41d201fe-7534-455f-8d78-c99501c0fd06" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityGainLossIncludedInEarnings_8092523b-51f2-45b3-9574-8c7475f68b51" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_39659026-bcba-4742-8355-a64ca1a40c3c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_88800c2f-5a2d-47c8-ae29-6aff154b9c38" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_59522857-af33-47b1-8418-c1e4d993c82d" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_88800c2f-5a2d-47c8-ae29-6aff154b9c38" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_722b72a9-0b87-4bfb-ad22-54f7456cba13" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_88800c2f-5a2d-47c8-ae29-6aff154b9c38" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_722b72a9-0b87-4bfb-ad22-54f7456cba13" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_722b72a9-0b87-4bfb-ad22-54f7456cba13_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_722b72a9-0b87-4bfb-ad22-54f7456cba13" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_722b72a9-0b87-4bfb-ad22-54f7456cba13_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_a7efd50b-8548-4bc3-84c7-f090755f3482" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_722b72a9-0b87-4bfb-ad22-54f7456cba13" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_a7efd50b-8548-4bc3-84c7-f090755f3482" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_0ee1af04-5465-4054-8122-ccb994aad77e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementsRecurringMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_a7efd50b-8548-4bc3-84c7-f090755f3482" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_0ee1af04-5465-4054-8122-ccb994aad77e" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/FairValueMeasurementsSignificantUnobservableInputsForLevel3AssetsandLiabilitiesDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#FairValueMeasurementsSignificantUnobservableInputsForLevel3AssetsandLiabilitiesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/FairValueMeasurementsSignificantUnobservableInputsForLevel3AssetsandLiabilitiesDetails" xlink:type="extended" id="i188eda287c63434eb75438f81c804583_FairValueMeasurementsSignificantUnobservableInputsForLevel3AssetsandLiabilitiesDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_ecbae04d-bf37-4468-9a2a-643d1ea55229" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMeasurementInput_a7a57f22-f287-4d5e-89d2-712388ff9f69" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtMeasurementInput"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_ecbae04d-bf37-4468-9a2a-643d1ea55229" xlink:to="loc_us-gaap_LongTermDebtMeasurementInput_a7a57f22-f287-4d5e-89d2-712388ff9f69" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationContingentConsiderationLiabilityMeasurementInput_7ce52b35-97da-43d1-96e1-536a915b0d3c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationContingentConsiderationLiabilityMeasurementInput"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_ecbae04d-bf37-4468-9a2a-643d1ea55229" xlink:to="loc_us-gaap_BusinessCombinationContingentConsiderationLiabilityMeasurementInput_7ce52b35-97da-43d1-96e1-536a915b0d3c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_03d5c17b-a776-4861-9c97-d61aad86d11e" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_ecbae04d-bf37-4468-9a2a-643d1ea55229" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_03d5c17b-a776-4861-9c97-d61aad86d11e" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_98228775-06f7-46a8-98b4-5f40b94dd23c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_03d5c17b-a776-4861-9c97-d61aad86d11e" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_98228775-06f7-46a8-98b4-5f40b94dd23c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_98228775-06f7-46a8-98b4-5f40b94dd23c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_98228775-06f7-46a8-98b4-5f40b94dd23c" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_98228775-06f7-46a8-98b4-5f40b94dd23c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_451e79e9-7a42-4092-925e-60c9de89484d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_98228775-06f7-46a8-98b4-5f40b94dd23c" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_451e79e9-7a42-4092-925e-60c9de89484d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PlainridgeParkCasinoMember_25bf5949-b757-46c4-af89-a8bb9620c3e5" xlink:href="penn-20220630.xsd#penn_PlainridgeParkCasinoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_451e79e9-7a42-4092-925e-60c9de89484d" xlink:to="loc_penn_PlainridgeParkCasinoMember_25bf5949-b757-46c4-af89-a8bb9620c3e5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_a97607a1-ba4c-4326-9410-ed681e804ef2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_03d5c17b-a776-4861-9c97-d61aad86d11e" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_a97607a1-ba4c-4326-9410-ed681e804ef2" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_a97607a1-ba4c-4326-9410-ed681e804ef2_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_a97607a1-ba4c-4326-9410-ed681e804ef2" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_a97607a1-ba4c-4326-9410-ed681e804ef2_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_ab7cae82-8451-462b-90a1-e41cc0f319ff" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_a97607a1-ba4c-4326-9410-ed681e804ef2" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_ab7cae82-8451-462b-90a1-e41cc0f319ff" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_2d42a162-26d9-408a-ac87-c7b94f58a4b8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_ab7cae82-8451-462b-90a1-e41cc0f319ff" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_2d42a162-26d9-408a-ac87-c7b94f58a4b8" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeAxis_fccd07ff-136a-4d8f-9d03-18d9f3cd2e09" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MeasurementInputTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_03d5c17b-a776-4861-9c97-d61aad86d11e" xlink:to="loc_us-gaap_MeasurementInputTypeAxis_fccd07ff-136a-4d8f-9d03-18d9f3cd2e09" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain_fccd07ff-136a-4d8f-9d03-18d9f3cd2e09_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MeasurementInputTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_MeasurementInputTypeAxis_fccd07ff-136a-4d8f-9d03-18d9f3cd2e09" xlink:to="loc_us-gaap_MeasurementInputTypeDomain_fccd07ff-136a-4d8f-9d03-18d9f3cd2e09_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain_eded526f-58b6-43d6-b484-cc58e8d965db" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MeasurementInputTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_MeasurementInputTypeAxis_fccd07ff-136a-4d8f-9d03-18d9f3cd2e09" xlink:to="loc_us-gaap_MeasurementInputTypeDomain_eded526f-58b6-43d6-b484-cc58e8d965db" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputDiscountRateMember_0558d4b1-4a35-4511-9b71-9119e1203351" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MeasurementInputDiscountRateMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_eded526f-58b6-43d6-b484-cc58e8d965db" xlink:to="loc_us-gaap_MeasurementInputDiscountRateMember_0558d4b1-4a35-4511-9b71-9119e1203351" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueAxis_ad08425e-14e9-4851-8a4f-ce2be2cf8d81" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ValuationTechniqueAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_03d5c17b-a776-4861-9c97-d61aad86d11e" xlink:to="loc_us-gaap_ValuationTechniqueAxis_ad08425e-14e9-4851-8a4f-ce2be2cf8d81" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueDomain_ad08425e-14e9-4851-8a4f-ce2be2cf8d81_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ValuationTechniqueDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ValuationTechniqueAxis_ad08425e-14e9-4851-8a4f-ce2be2cf8d81" xlink:to="loc_us-gaap_ValuationTechniqueDomain_ad08425e-14e9-4851-8a4f-ce2be2cf8d81_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueDomain_bb659ac2-f8d7-4184-98ee-231b5029f6b4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ValuationTechniqueDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ValuationTechniqueAxis_ad08425e-14e9-4851-8a4f-ce2be2cf8d81" xlink:to="loc_us-gaap_ValuationTechniqueDomain_bb659ac2-f8d7-4184-98ee-231b5029f6b4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueDiscountedCashFlowMember_2992d5ba-2a3c-48d9-ba2e-e12e05dab2b1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ValuationTechniqueDiscountedCashFlowMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ValuationTechniqueDomain_bb659ac2-f8d7-4184-98ee-231b5029f6b4" xlink:to="loc_us-gaap_ValuationTechniqueDiscountedCashFlowMember_2992d5ba-2a3c-48d9-ba2e-e12e05dab2b1" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SegmentInformationDetails" xlink:type="simple" xlink:href="penn-20220630.xsd#SegmentInformationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SegmentInformationDetails" xlink:type="extended" id="i0df0c42bbe424870a3a4d140ba1ee0a1_SegmentInformationDetails">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_66f2f8ab-f5ba-424c-ba31-d5a8464bb40c" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentReportingInformationLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NumberOfReportableSegments_077e2cc5-7d0f-49e9-b133-8feb8254a764" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NumberOfReportableSegments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_66f2f8ab-f5ba-424c-ba31-d5a8464bb40c" xlink:to="loc_us-gaap_NumberOfReportableSegments_077e2cc5-7d0f-49e9-b133-8feb8254a764" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenuesAbstract_9d45a31d-1d8b-45d2-a8ea-c1a23cc3369f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenuesAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_66f2f8ab-f5ba-424c-ba31-d5a8464bb40c" xlink:to="loc_us-gaap_RevenuesAbstract_9d45a31d-1d8b-45d2-a8ea-c1a23cc3369f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Revenues_3af2b732-4a50-4be4-9798-2512449874b8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_9d45a31d-1d8b-45d2-a8ea-c1a23cc3369f" xlink:to="loc_us-gaap_Revenues_3af2b732-4a50-4be4-9798-2512449874b8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:href="penn-20220630.xsd#penn_AdjustedEbitdaAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_66f2f8ab-f5ba-424c-ba31-d5a8464bb40c" xlink:to="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AdjustedEarningsBeforeInterestTaxesDepreciationAmortizationAndRestructuringOrRentCosts_5ff900d6-3197-4028-afb7-97bc230bef27" xlink:href="penn-20220630.xsd#penn_AdjustedEarningsBeforeInterestTaxesDepreciationAmortizationAndRestructuringOrRentCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_penn_AdjustedEarningsBeforeInterestTaxesDepreciationAmortizationAndRestructuringOrRentCosts_5ff900d6-3197-4028-afb7-97bc230bef27" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RentExpenseTripleNetOperatingLease_5f6858dc-78b9-44de-8792-9257b6bf2a35" xlink:href="penn-20220630.xsd#penn_RentExpenseTripleNetOperatingLease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_penn_RentExpenseTripleNetOperatingLease_5f6858dc-78b9-44de-8792-9257b6bf2a35" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensation_e48baac8-fdf1-4163-9574-259dc53958c8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_us-gaap_ShareBasedCompensation_e48baac8-fdf1-4163-9574-259dc53958c8" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationCashSettledStockAwardVariance_bdd0ab94-356b-4a2e-823d-669a4bc48f96" xlink:href="penn-20220630.xsd#penn_ShareBasedCompensationCashSettledStockAwardVariance"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_penn_ShareBasedCompensationCashSettledStockAwardVariance_bdd0ab94-356b-4a2e-823d-669a4bc48f96" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_5cb84977-ee5e-4a12-81a5-bcfc5f5b63d7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_5cb84977-ee5e-4a12-81a5-bcfc5f5b63d7" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_c5419264-36c1-4896-ba9f-e26df1806ace" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1_c5419264-36c1-4896-ba9f-e26df1806ace" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PreOpeningDevelopmentAndOtherCosts_024eaf5a-3bf3-474a-9699-00b53cca0066" xlink:href="penn-20220630.xsd#penn_PreOpeningDevelopmentAndOtherCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_penn_PreOpeningDevelopmentAndOtherCosts_024eaf5a-3bf3-474a-9699-00b53cca0066" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationAndAmortization_1c65b134-4f30-4166-b2a3-adb2bf1104dc" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationAndAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_us-gaap_DepreciationAndAmortization_1c65b134-4f30-4166-b2a3-adb2bf1104dc" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainOnBusinessInterruptionInsuranceRecovery_d6718236-49ea-4c75-9f26-85bc8c26a308" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainOnBusinessInterruptionInsuranceRecovery"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_us-gaap_GainOnBusinessInterruptionInsuranceRecovery_d6718236-49ea-4c75-9f26-85bc8c26a308" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnconsolidatedNonoperatingExpenseJointVenture_cc01bb77-c655-4510-b180-6bdeb53a7025" xlink:href="penn-20220630.xsd#penn_UnconsolidatedNonoperatingExpenseJointVenture"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_penn_UnconsolidatedNonoperatingExpenseJointVenture_cc01bb77-c655-4510-b180-6bdeb53a7025" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_a0becc1f-1bba-4a67-ad07-91be4bdf713f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_a0becc1f-1bba-4a67-ad07-91be4bdf713f" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OtherNonoperatingIncomeExpenseAndRestructuringCharges_170eae7c-f1f0-4ffa-82f2-7dac4f58ac72" xlink:href="penn-20220630.xsd#penn_OtherNonoperatingIncomeExpenseAndRestructuringCharges"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_penn_OtherNonoperatingIncomeExpenseAndRestructuringCharges_170eae7c-f1f0-4ffa-82f2-7dac4f58ac72" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_5e11aab6-ccbf-402b-ae31-83f2848f2dd4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_5e11aab6-ccbf-402b-ae31-83f2848f2dd4" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_a3b29be0-edd8-4246-953c-ae7d665adfa8" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_a3b29be0-edd8-4246-953c-ae7d665adfa8" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_ae688a40-c6b1-4877-9b1f-1feb6ea71c49" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_746283b8-39de-429a-b008-be4bcc4866ca" xlink:to="loc_us-gaap_ProfitLoss_ae688a40-c6b1-4877-9b1f-1feb6ea71c49" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_e4970ff9-8101-48ea-9726-f69ad85bd97f" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_66f2f8ab-f5ba-424c-ba31-d5a8464bb40c" xlink:to="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_e4970ff9-8101-48ea-9726-f69ad85bd97f" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipmentAbstract_71f04ecd-e0af-49f2-b9fb-c48c9213b4c0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipmentAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_66f2f8ab-f5ba-424c-ba31-d5a8464bb40c" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipmentAbstract_71f04ecd-e0af-49f2-b9fb-c48c9213b4c0" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_14101003-45e4-411d-b89e-7a0e2aaa55f2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipmentAbstract_71f04ecd-e0af-49f2-b9fb-c48c9213b4c0" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_14101003-45e4-411d-b89e-7a0e2aaa55f2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsAbstract_1147da03-5d8c-41f1-9cfe-0d569bb22324" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_66f2f8ab-f5ba-424c-ba31-d5a8464bb40c" xlink:to="loc_us-gaap_AssetsAbstract_1147da03-5d8c-41f1-9cfe-0d569bb22324" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_506b5e00-9348-48db-bb62-5f4fec65b7e7" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_1147da03-5d8c-41f1-9cfe-0d569bb22324" xlink:to="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_506b5e00-9348-48db-bb62-5f4fec65b7e7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_7a6ffffe-dca6-4a31-b3b3-66707ceeb3b0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_1147da03-5d8c-41f1-9cfe-0d569bb22324" xlink:to="loc_us-gaap_Assets_7a6ffffe-dca6-4a31-b3b3-66707ceeb3b0" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_bf2be3e0-3846-4c09-8f5d-0fbf7c8df27d" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_66f2f8ab-f5ba-424c-ba31-d5a8464bb40c" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_bf2be3e0-3846-4c09-8f5d-0fbf7c8df27d" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_6e062154-0051-4c00-b3a6-5dd8fb69d84b" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidationItemsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_bf2be3e0-3846-4c09-8f5d-0fbf7c8df27d" xlink:to="loc_srt_ConsolidationItemsAxis_6e062154-0051-4c00-b3a6-5dd8fb69d84b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_6e062154-0051-4c00-b3a6-5dd8fb69d84b_default" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ConsolidationItemsAxis_6e062154-0051-4c00-b3a6-5dd8fb69d84b" xlink:to="loc_srt_ConsolidationItemsDomain_6e062154-0051-4c00-b3a6-5dd8fb69d84b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_a9dbee1e-c0bc-4138-94c3-ab1121fbf7cb" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ConsolidationItemsAxis_6e062154-0051-4c00-b3a6-5dd8fb69d84b" xlink:to="loc_srt_ConsolidationItemsDomain_a9dbee1e-c0bc-4138-94c3-ab1121fbf7cb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember_8366f794-9724-49c2-b051-b14d2b1a0b68" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingSegmentsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_a9dbee1e-c0bc-4138-94c3-ab1121fbf7cb" xlink:to="loc_us-gaap_OperatingSegmentsMember_8366f794-9724-49c2-b051-b14d2b1a0b68" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateNonSegmentMember_748f4694-939f-4bec-b154-8b8359f3fa99" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CorporateNonSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_a9dbee1e-c0bc-4138-94c3-ab1121fbf7cb" xlink:to="loc_us-gaap_CorporateNonSegmentMember_748f4694-939f-4bec-b154-8b8359f3fa99" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntersegmentEliminationMember_90137d53-7e8a-48ef-bb9e-96d32444ff74" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IntersegmentEliminationMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_a9dbee1e-c0bc-4138-94c3-ab1121fbf7cb" xlink:to="loc_us-gaap_IntersegmentEliminationMember_90137d53-7e8a-48ef-bb9e-96d32444ff74" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_ac9142e6-6342-4b46-87e0-b0716ccd46ce" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_bf2be3e0-3846-4c09-8f5d-0fbf7c8df27d" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_ac9142e6-6342-4b46-87e0-b0716ccd46ce" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_ac9142e6-6342-4b46-87e0-b0716ccd46ce_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_ac9142e6-6342-4b46-87e0-b0716ccd46ce" xlink:to="loc_us-gaap_SegmentDomain_ac9142e6-6342-4b46-87e0-b0716ccd46ce_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_25a8163e-928f-48a0-99bc-ab9950723aea" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_ac9142e6-6342-4b46-87e0-b0716ccd46ce" xlink:to="loc_us-gaap_SegmentDomain_25a8163e-928f-48a0-99bc-ab9950723aea" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NortheastSegmentMember_968ef15a-4fcd-45a8-83b7-601aa18a5972" xlink:href="penn-20220630.xsd#penn_NortheastSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_25a8163e-928f-48a0-99bc-ab9950723aea" xlink:to="loc_penn_NortheastSegmentMember_968ef15a-4fcd-45a8-83b7-601aa18a5972" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SouthSegmentMember_bfc139c3-1688-4d83-be55-ec46c75ba60d" xlink:href="penn-20220630.xsd#penn_SouthSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_25a8163e-928f-48a0-99bc-ab9950723aea" xlink:to="loc_penn_SouthSegmentMember_bfc139c3-1688-4d83-be55-ec46c75ba60d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WestSegmentMember_8a21bf8c-46e4-4aa4-8140-96c5d9d9d643" xlink:href="penn-20220630.xsd#penn_WestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_25a8163e-928f-48a0-99bc-ab9950723aea" xlink:to="loc_penn_WestSegmentMember_8a21bf8c-46e4-4aa4-8140-96c5d9d9d643" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MidwestSegmentMember_9133f7c8-a92a-4412-9367-67214a63fbea" xlink:href="penn-20220630.xsd#penn_MidwestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_25a8163e-928f-48a0-99bc-ab9950723aea" xlink:to="loc_penn_MidwestSegmentMember_9133f7c8-a92a-4412-9367-67214a63fbea" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InteractiveSegmentMember_ef9cc749-3d13-409e-91f1-14a72f5e0c9a" xlink:href="penn-20220630.xsd#penn_InteractiveSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_25a8163e-928f-48a0-99bc-ab9950723aea" xlink:to="loc_penn_InteractiveSegmentMember_ef9cc749-3d13-409e-91f1-14a72f5e0c9a" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_fc4b2e3a-4649-427b-9c10-3e07bc46f0d4" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_bf2be3e0-3846-4c09-8f5d-0fbf7c8df27d" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_fc4b2e3a-4649-427b-9c10-3e07bc46f0d4" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_fc4b2e3a-4649-427b-9c10-3e07bc46f0d4_default" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_fc4b2e3a-4649-427b-9c10-3e07bc46f0d4" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_fc4b2e3a-4649-427b-9c10-3e07bc46f0d4_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_42f722da-28de-4fe1-a9a6-3fbf4a46322a" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_fc4b2e3a-4649-427b-9c10-3e07bc46f0d4" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_42f722da-28de-4fe1-a9a6-3fbf4a46322a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SamHoustonRaceParkAndValleyRaceParkMember_17e844ca-354f-4172-99cd-fede36265cba" xlink:href="penn-20220630.xsd#penn_SamHoustonRaceParkAndValleyRaceParkMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_42f722da-28de-4fe1-a9a6-3fbf4a46322a" xlink:to="loc_penn_SamHoustonRaceParkAndValleyRaceParkMember_17e844ca-354f-4172-99cd-fede36265cba" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists" xlink:type="simple" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-roles-2022.xsd#eedm"/>
  <link:definitionLink xlink:role="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TypeOfAdoptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TypeOfAdoptionMember"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountingStandardsUpdate202006Member" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingStandardsUpdate202006Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TypeOfAdoptionMember" xlink:to="loc_us-gaap_AccountingStandardsUpdate202006Member" xlink:type="arc" order="0"/>
  </link:definitionLink>
</link:linkbase>
