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

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2026 Workiva-->
<!--r:d5220071-9027-4874-a1db-0141f982c40a,g:f14d098d-a205-4280-a778-cd052dd15189-->
<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-20251231.xsd#CONSOLIDATEDBALANCESHEETS"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CONSOLIDATEDBALANCESHEETS" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_d8660679-9cb6-48c0-a46f-609ca8b3fd9d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_673d7d7f-ee9b-4931-b62c-7403931e0908" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_d8660679-9cb6-48c0-a46f-609ca8b3fd9d" xlink:to="loc_us-gaap_StatementTable_673d7d7f-ee9b-4931-b62c-7403931e0908" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_14335325-6fb3-43d6-84aa-3b5bfaabcda6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_673d7d7f-ee9b-4931-b62c-7403931e0908" xlink:to="loc_us-gaap_StatementClassOfStockAxis_14335325-6fb3-43d6-84aa-3b5bfaabcda6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_14335325-6fb3-43d6-84aa-3b5bfaabcda6_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_14335325-6fb3-43d6-84aa-3b5bfaabcda6" xlink:to="loc_us-gaap_ClassOfStockDomain_14335325-6fb3-43d6-84aa-3b5bfaabcda6_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_a615b47b-6c95-40e3-ad33-2d0e8b728f11" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_14335325-6fb3-43d6-84aa-3b5bfaabcda6" xlink:to="loc_us-gaap_ClassOfStockDomain_a615b47b-6c95-40e3-ad33-2d0e8b728f11" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesBPreferredStockMember_19641295-e8c5-4168-b811-e4f91ff8a7dc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesBPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_a615b47b-6c95-40e3-ad33-2d0e8b728f11" xlink:to="loc_us-gaap_SeriesBPreferredStockMember_19641295-e8c5-4168-b811-e4f91ff8a7dc" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesCPreferredStockMember_3c21a5fb-a8d3-48f4-bcf7-53eacd8c960e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesCPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_a615b47b-6c95-40e3-ad33-2d0e8b728f11" xlink:to="loc_us-gaap_SeriesCPreferredStockMember_3c21a5fb-a8d3-48f4-bcf7-53eacd8c960e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesDPreferredStockMember_6049ca88-e5f9-44f6-8c66-e0e1f9d708a1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_a615b47b-6c95-40e3-ad33-2d0e8b728f11" xlink:to="loc_us-gaap_SeriesDPreferredStockMember_6049ca88-e5f9-44f6-8c66-e0e1f9d708a1" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockNonExchangeableMember_2723ea0b-9a05-4f67-bc8b-24720285ef91" xlink:href="penn-20251231.xsd#penn_CommonStockNonExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_a615b47b-6c95-40e3-ad33-2d0e8b728f11" xlink:to="loc_penn_CommonStockNonExchangeableMember_2723ea0b-9a05-4f67-bc8b-24720285ef91" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_b9f0e9f1-03a5-43db-ad06-461ba51b4d3e" xlink:href="penn-20251231.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_a615b47b-6c95-40e3-ad33-2d0e8b728f11" xlink:to="loc_penn_CommonStockExchangeableMember_b9f0e9f1-03a5-43db-ad06-461ba51b4d3e" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_d8660679-9cb6-48c0-a46f-609ca8b3fd9d" xlink:to="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrentAbstract_c925655f-a501-4f7b-9155-c78fa93f866d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrentAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:to="loc_us-gaap_AssetsCurrentAbstract_c925655f-a501-4f7b-9155-c78fa93f866d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_7aa5546f-da3b-41eb-9dec-663a32d60daf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_c925655f-a501-4f7b-9155-c78fa93f866d" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_7aa5546f-da3b-41eb-9dec-663a32d60daf" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_84acb258-10ed-43f4-827e-3d89292e8a99" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_c925655f-a501-4f7b-9155-c78fa93f866d" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_84acb258-10ed-43f4-827e-3d89292e8a99" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseCurrent_1d389b6b-c8b9-440f-adfe-2e72f2372ed5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidExpenseCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_c925655f-a501-4f7b-9155-c78fa93f866d" xlink:to="loc_us-gaap_PrepaidExpenseCurrent_1d389b6b-c8b9-440f-adfe-2e72f2372ed5" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsCurrent_629512fd-82ca-4492-9921-84ba6dc97974" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAssetsCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_c925655f-a501-4f7b-9155-c78fa93f866d" xlink:to="loc_us-gaap_OtherAssetsCurrent_629512fd-82ca-4492-9921-84ba6dc97974" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_d23408d7-d019-4585-b5f4-094dcc613cb6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsCurrentAbstract_c925655f-a501-4f7b-9155-c78fa93f866d" xlink:to="loc_us-gaap_AssetsCurrent_d23408d7-d019-4585-b5f4-094dcc613cb6" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_e440cd12-5a65-4140-b41e-87db8eae5ab8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_e440cd12-5a65-4140-b41e-87db8eae5ab8" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_8c6603ff-c136-4968-8a46-607e9c7764eb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:to="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_8c6603ff-c136-4968-8a46-607e9c7764eb" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_5e756543-47a6-4261-9ad1-2f1713a4f36d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Goodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:to="loc_us-gaap_Goodwill_5e756543-47a6-4261-9ad1-2f1713a4f36d" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_ec31947e-8e0f-494c-aa4f-0cadbe2a1495" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_ec31947e-8e0f-494c-aa4f-0cadbe2a1495" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_53c4e022-8d7d-43e1-bc00-1b639e1c45c2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_53c4e022-8d7d-43e1-bc00-1b639e1c45c2" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseRightOfUseAsset_a3b8b9a2-1e01-4c35-9a1d-daf980e1e88f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:to="loc_us-gaap_FinanceLeaseRightOfUseAsset_a3b8b9a2-1e01-4c35-9a1d-daf980e1e88f" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_198f68dc-3cc8-4f51-ac4c-e9b6a15ed000" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_198f68dc-3cc8-4f51-ac4c-e9b6a15ed000" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_8b3b5b39-b795-4b4c-9d06-2ec66b386a07" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Assets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_5f5f3787-ff60-4d1d-af2c-632776c767d2" xlink:to="loc_us-gaap_Assets_8b3b5b39-b795-4b4c-9d06-2ec66b386a07" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_d8660679-9cb6-48c0-a46f-609ca8b3fd9d" xlink:to="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrentAbstract_ba3f7dd6-db64-4d8f-b916-55855035610f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:to="loc_us-gaap_LiabilitiesCurrentAbstract_ba3f7dd6-db64-4d8f-b916-55855035610f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableCurrent_6d721fe7-49aa-4b29-8f6d-622464515153" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_ba3f7dd6-db64-4d8f-b916-55855035610f" xlink:to="loc_us-gaap_AccountsPayableCurrent_6d721fe7-49aa-4b29-8f6d-622464515153" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_422af725-7528-41e1-8eac-9083020ab1d0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_ba3f7dd6-db64-4d8f-b916-55855035610f" xlink:to="loc_us-gaap_LongTermDebtCurrent_422af725-7528-41e1-8eac-9083020ab1d0" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationCurrent_787498e3-c497-41d3-b99d-71833d6c0c26" xlink:href="penn-20251231.xsd#penn_FinancingObligationCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_ba3f7dd6-db64-4d8f-b916-55855035610f" xlink:to="loc_penn_FinancingObligationCurrent_787498e3-c497-41d3-b99d-71833d6c0c26" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityCurrent_14e723f4-23a7-4bd2-96da-defab0fdf0a3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_ba3f7dd6-db64-4d8f-b916-55855035610f" xlink:to="loc_us-gaap_OperatingLeaseLiabilityCurrent_14e723f4-23a7-4bd2-96da-defab0fdf0a3" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityCurrent_b741e4bc-7902-4411-8381-46c744951a10" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_ba3f7dd6-db64-4d8f-b916-55855035610f" xlink:to="loc_us-gaap_FinanceLeaseLiabilityCurrent_b741e4bc-7902-4411-8381-46c744951a10" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_9fcf231b-52bb-4518-b3b8-313d0e669658" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_ba3f7dd6-db64-4d8f-b916-55855035610f" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrent_9fcf231b-52bb-4518-b3b8-313d0e669658" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_dba52316-d0b0-4fc8-ba27-e081b6ed93e0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesCurrentAbstract_ba3f7dd6-db64-4d8f-b916-55855035610f" xlink:to="loc_us-gaap_LiabilitiesCurrent_dba52316-d0b0-4fc8-ba27-e081b6ed93e0" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_f89e539d-613c-4b79-a14d-de41a024d3b9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_f89e539d-613c-4b79-a14d-de41a024d3b9" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationNoncurrent_fd99cd7c-9ad1-4051-b97e-aa47ac61b2b2" xlink:href="penn-20251231.xsd#penn_FinancingObligationNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:to="loc_penn_FinancingObligationNoncurrent_fd99cd7c-9ad1-4051-b97e-aa47ac61b2b2" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_a37dfb88-0d35-41ae-83bc-7eff3fe1db6f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_a37dfb88-0d35-41ae-83bc-7eff3fe1db6f" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityNoncurrent_2722332a-1025-40f0-9141-86b29bc12f22" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:to="loc_us-gaap_FinanceLeaseLiabilityNoncurrent_2722332a-1025-40f0-9141-86b29bc12f22" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_e564949b-59d2-4619-92d4-10d7e4a3f7fe" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:to="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_e564949b-59d2-4619-92d4-10d7e4a3f7fe" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_595f9b29-ac14-4f5e-8145-227a0364a405" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_595f9b29-ac14-4f5e-8145-227a0364a405" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_959073c9-3516-4326-a37f-0d859badc0ff" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Liabilities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_70396d8f-44a6-4330-9408-3fb810bcee5b" xlink:to="loc_us-gaap_Liabilities_959073c9-3516-4326-a37f-0d859badc0ff" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingencies_437284f1-472c-4a49-a3c3-ae6ba6302cd6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommitmentsAndContingencies"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_d8660679-9cb6-48c0-a46f-609ca8b3fd9d" xlink:to="loc_us-gaap_CommitmentsAndContingencies_437284f1-472c-4a49-a3c3-ae6ba6302cd6" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_d8660679-9cb6-48c0-a46f-609ca8b3fd9d" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockValueOutstanding_e83bf099-41fe-4f93-bf5a-9d9decf6bfc6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockValueOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:to="loc_us-gaap_PreferredStockValueOutstanding_e83bf099-41fe-4f93-bf5a-9d9decf6bfc6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockValueOutstanding_a5e72384-4fa1-400f-a778-d927692b9e7a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValueOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:to="loc_us-gaap_CommonStockValueOutstanding_a5e72384-4fa1-400f-a778-d927692b9e7a" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonValue_7b0d4996-0482-4a63-84c7-29032af1dad9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TreasuryStockCommonValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:to="loc_us-gaap_TreasuryStockCommonValue_7b0d4996-0482-4a63-84c7-29032af1dad9" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapital_293581e9-5d35-450e-94c9-bdcad0481f11" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapital"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:to="loc_us-gaap_AdditionalPaidInCapital_293581e9-5d35-450e-94c9-bdcad0481f11" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_b89e5263-9ea6-46f4-9884-9bfcb3628d61" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_b89e5263-9ea6-46f4-9884-9bfcb3628d61" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_0df86a87-66c4-44bd-bba8-e02a8d050eaf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_0df86a87-66c4-44bd-bba8-e02a8d050eaf" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquity_081c575f-3308-43b3-b85b-379acce20fc1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:to="loc_us-gaap_StockholdersEquity_081c575f-3308-43b3-b85b-379acce20fc1" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterest_8102dd30-4725-4ce8-a5d6-6eea44d23e9b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MinorityInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:to="loc_us-gaap_MinorityInterest_8102dd30-4725-4ce8-a5d6-6eea44d23e9b" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_7ca8f52b-9232-4b9d-b26b-e4de6c61ec07" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_b2c71b50-0134-47f1-84b6-85568fd05b88" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_7ca8f52b-9232-4b9d-b26b-e4de6c61ec07" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_dfb9a34a-8fe8-4546-bd63-f7b2a12bb576" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_d8660679-9cb6-48c0-a46f-609ca8b3fd9d" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquity_dfb9a34a-8fe8-4546-bd63-f7b2a12bb576" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonShares_019bea53-b76e-7149-885a-c85737fa1c80" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TreasuryStockCommonShares"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_d8660679-9cb6-48c0-a46f-609ca8b3fd9d" xlink:to="loc_us-gaap_TreasuryStockCommonShares_019bea53-b76e-7149-885a-c85737fa1c80" xlink:type="arc" order="5"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/CONSOLIDATEDBALANCESHEETSParenthetical" xlink:type="simple" xlink:href="penn-20251231.xsd#CONSOLIDATEDBALANCESHEETSParenthetical"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CONSOLIDATEDBALANCESHEETSParenthetical" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_1bd083cc-fa9f-42c6-8799-a0f4ba603893" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_StatementTable_1bd083cc-fa9f-42c6-8799-a0f4ba603893" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_529a4a5a-b14a-4a2b-912c-9f797f54c9ec" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_1bd083cc-fa9f-42c6-8799-a0f4ba603893" xlink:to="loc_us-gaap_StatementClassOfStockAxis_529a4a5a-b14a-4a2b-912c-9f797f54c9ec" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_529a4a5a-b14a-4a2b-912c-9f797f54c9ec_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_529a4a5a-b14a-4a2b-912c-9f797f54c9ec" xlink:to="loc_us-gaap_ClassOfStockDomain_529a4a5a-b14a-4a2b-912c-9f797f54c9ec_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_3fbafd6b-92e6-41a7-902f-a2b09bb62587" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_529a4a5a-b14a-4a2b-912c-9f797f54c9ec" xlink:to="loc_us-gaap_ClassOfStockDomain_3fbafd6b-92e6-41a7-902f-a2b09bb62587" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesBPreferredStockMember_c64eaab1-2219-4ad4-9d7f-9d6c0943afe1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesBPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_3fbafd6b-92e6-41a7-902f-a2b09bb62587" xlink:to="loc_us-gaap_SeriesBPreferredStockMember_c64eaab1-2219-4ad4-9d7f-9d6c0943afe1" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesCPreferredStockMember_cf3c453c-312c-46b7-896d-35b4fb1d9bda" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesCPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_3fbafd6b-92e6-41a7-902f-a2b09bb62587" xlink:to="loc_us-gaap_SeriesCPreferredStockMember_cf3c453c-312c-46b7-896d-35b4fb1d9bda" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesDPreferredStockMember_1de95061-e402-4245-96db-dc5a9383b3c9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_3fbafd6b-92e6-41a7-902f-a2b09bb62587" xlink:to="loc_us-gaap_SeriesDPreferredStockMember_1de95061-e402-4245-96db-dc5a9383b3c9" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockNonExchangeableMember_e04b3120-a6b0-4001-88e2-c489a34a0d96" xlink:href="penn-20251231.xsd#penn_CommonStockNonExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_3fbafd6b-92e6-41a7-902f-a2b09bb62587" xlink:to="loc_penn_CommonStockNonExchangeableMember_e04b3120-a6b0-4001-88e2-c489a34a0d96" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_19b12e29-fa05-4f65-a3cb-7026aac80766" xlink:href="penn-20251231.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_3fbafd6b-92e6-41a7-902f-a2b09bb62587" xlink:to="loc_penn_CommonStockExchangeableMember_19b12e29-fa05-4f65-a3cb-7026aac80766" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockParOrStatedValuePerShare_946cca88-9590-425c-90ab-8dd98b891246" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_PreferredStockParOrStatedValuePerShare_946cca88-9590-425c-90ab-8dd98b891246" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesAuthorized_6d03b66b-4325-44af-aa31-480edc2a8355" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_PreferredStockSharesAuthorized_6d03b66b-4325-44af-aa31-480edc2a8355" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesIssued_39715875-d224-4c04-b75a-9aacecd2bf6a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesIssued"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_PreferredStockSharesIssued_39715875-d224-4c04-b75a-9aacecd2bf6a" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_fcf7e032-e440-449c-9592-85f8763ee900" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_PreferredStockSharesOutstanding_fcf7e032-e440-449c-9592-85f8763ee900" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_efc597fe-2f52-4d3d-a6fa-746075e5e774" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_efc597fe-2f52-4d3d-a6fa-746075e5e774" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesAuthorized_f46da488-cf36-472b-88c4-9ffabc967013" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_CommonStockSharesAuthorized_f46da488-cf36-472b-88c4-9ffabc967013" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesIssued_bdab2d6f-dccb-4bb9-a5a3-78b171aca201" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesIssued"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_CommonStockSharesIssued_bdab2d6f-dccb-4bb9-a5a3-78b171aca201" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_9991e761-a91a-4c9c-ae6f-dd776326db5f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_CommonStockSharesOutstanding_9991e761-a91a-4c9c-ae6f-dd776326db5f" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonShares_9203f2a6-c0f0-4c0d-b57c-cf0ad767a2fa" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TreasuryStockCommonShares"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_0016207e-197d-475d-ae45-f395616a5db5" xlink:to="loc_us-gaap_TreasuryStockCommonShares_9203f2a6-c0f0-4c0d-b57c-cf0ad767a2fa" xlink:type="arc" order="8"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFOPERATIONS" xlink:type="simple" xlink:href="penn-20251231.xsd#CONSOLIDATEDSTATEMENTSOFOPERATIONS"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFOPERATIONS" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_c7695c11-c241-4805-94d3-4053439a0a74" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_StatementTable_c7695c11-c241-4805-94d3-4053439a0a74" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_9b754496-ec2f-4670-b3cb-8ee265ff54df" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductOrServiceAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_c7695c11-c241-4805-94d3-4053439a0a74" xlink:to="loc_srt_ProductOrServiceAxis_9b754496-ec2f-4670-b3cb-8ee265ff54df" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_9b754496-ec2f-4670-b3cb-8ee265ff54df_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_9b754496-ec2f-4670-b3cb-8ee265ff54df" xlink:to="loc_srt_ProductsAndServicesDomain_9b754496-ec2f-4670-b3cb-8ee265ff54df_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_5d3f0dd0-71e7-414c-80a6-0d964366d4c7" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_9b754496-ec2f-4670-b3cb-8ee265ff54df" xlink:to="loc_srt_ProductsAndServicesDomain_5d3f0dd0-71e7-414c-80a6-0d964366d4c7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CasinoMember_1240a17f-328e-471f-a974-8f9721602233" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CasinoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_5d3f0dd0-71e7-414c-80a6-0d964366d4c7" xlink:to="loc_us-gaap_CasinoMember_1240a17f-328e-471f-a974-8f9721602233" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FoodBeverageHotelAndOtherMember_4eafc956-6327-4a2f-ae07-78851f8ad4dd" xlink:href="penn-20251231.xsd#penn_FoodBeverageHotelAndOtherMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_5d3f0dd0-71e7-414c-80a6-0d964366d4c7" xlink:to="loc_penn_FoodBeverageHotelAndOtherMember_4eafc956-6327-4a2f-ae07-78851f8ad4dd" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenuesAbstract_8a4d15f8-8d51-4f8e-902e-e2f3f5b9972c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenuesAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_RevenuesAbstract_8a4d15f8-8d51-4f8e-902e-e2f3f5b9972c" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_b2a0fa79-30ee-4d37-8a55-0ebda9952cb9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_8a4d15f8-8d51-4f8e-902e-e2f3f5b9972c" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_b2a0fa79-30ee-4d37-8a55-0ebda9952cb9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpensesAbstract_8330d8be-eb5d-413a-9738-4c7ef46db015" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostsAndExpensesAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_CostsAndExpensesAbstract_8330d8be-eb5d-413a-9738-4c7ef46db015" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_378a1d97-97f5-400e-b6b5-6b27c0428789" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8330d8be-eb5d-413a-9738-4c7ef46db015" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_378a1d97-97f5-400e-b6b5-6b27c0428789" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GeneralAndAdministrativeExpense_22e91b0c-e376-4dc1-be2b-b78a2539c65b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GeneralAndAdministrativeExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8330d8be-eb5d-413a-9738-4c7ef46db015" xlink:to="loc_us-gaap_GeneralAndAdministrativeExpense_22e91b0c-e376-4dc1-be2b-b78a2539c65b" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationAndAmortization_9d954ae1-42e1-401d-b034-60e92087ad64" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationAndAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8330d8be-eb5d-413a-9738-4c7ef46db015" xlink:to="loc_us-gaap_DepreciationAndAmortization_9d954ae1-42e1-401d-b034-60e92087ad64" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetImpairmentCharges_2a72cb61-a02e-426b-b56e-9f791acee157" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetImpairmentCharges"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8330d8be-eb5d-413a-9738-4c7ef46db015" xlink:to="loc_us-gaap_AssetImpairmentCharges_2a72cb61-a02e-426b-b56e-9f791acee157" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_bdb18a0a-6a54-42e7-9f86-ecb88606b5f1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8330d8be-eb5d-413a-9738-4c7ef46db015" xlink:to="loc_us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_bdb18a0a-6a54-42e7-9f86-ecb88606b5f1" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_b2766f69-a8ee-4800-960e-cf24812c1067" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostsAndExpenses"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8330d8be-eb5d-413a-9738-4c7ef46db015" xlink:to="loc_us-gaap_CostsAndExpenses_b2766f69-a8ee-4800-960e-cf24812c1067" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingIncomeLoss_99e6dfbf-b4fb-4c98-9200-c39ee613cecc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_OperatingIncomeLoss_99e6dfbf-b4fb-4c98-9200-c39ee613cecc" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNonoperatingIncomeExpenseAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_31e60e8b-cbe2-48a8-8d99-cc4fa147be5e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:to="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_31e60e8b-cbe2-48a8-8d99-cc4fa147be5e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeOther_a1be433a-9be4-424d-b482-ca642e30bc38" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestIncomeOther"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:to="loc_us-gaap_InterestIncomeOther_a1be433a-9be4-424d-b482-ca642e30bc38" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_170a6539-5301-4ebf-9f6a-1c1b25b61383" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_170a6539-5301-4ebf-9f6a-1c1b25b61383" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GainLossOnAcquisitionTransactions_a49b7bee-3e23-40cc-b98a-c87e1c46bd39" xlink:href="penn-20251231.xsd#penn_GainLossOnAcquisitionTransactions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:to="loc_penn_GainLossOnAcquisitionTransactions_a49b7bee-3e23-40cc-b98a-c87e1c46bd39" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GainLossOnLeaseTransactions_cd1c6d16-0b94-461f-80c5-8f85c254f8ab" xlink:href="penn-20251231.xsd#penn_GainLossOnLeaseTransactions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:to="loc_penn_GainLossOnLeaseTransactions_cd1c6d16-0b94-461f-80c5-8f85c254f8ab" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GainOnFinancingArrangement_ac0f6058-b52c-418e-b9a0-1ae282842128" xlink:href="penn-20251231.xsd#penn_GainOnFinancingArrangement"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:to="loc_penn_GainOnFinancingArrangement_ac0f6058-b52c-418e-b9a0-1ae282842128" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_2cbf7175-36a5-4f1f-8488-317371326f5b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:to="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_2cbf7175-36a5-4f1f-8488-317371326f5b" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_0d47f3bf-a925-4018-8a5c-46c1bb565123" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_0d47f3bf-a925-4018-8a5c-46c1bb565123" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_IncomeExpenseFromNonoperatingActivitiesAndEquityMethodInvestments_094d7a3b-1583-4e70-af2f-916840aad80e" xlink:href="penn-20251231.xsd#penn_IncomeExpenseFromNonoperatingActivitiesAndEquityMethodInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherNonoperatingIncomeExpenseAbstract_4e45a5a4-a0e2-49a8-84fa-89a32960727c" xlink:to="loc_penn_IncomeExpenseFromNonoperatingActivitiesAndEquityMethodInvestments_094d7a3b-1583-4e70-af2f-916840aad80e" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_a165b2cd-e725-4dde-973e-c78fb0256f42" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_a165b2cd-e725-4dde-973e-c78fb0256f42" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_f225c0a1-aa7a-4945-8e7e-921dfbfc57af" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_f225c0a1-aa7a-4945-8e7e-921dfbfc57af" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_3843e0a6-65e3-4f09-885b-c46df7bc2741" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_ProfitLoss_3843e0a6-65e3-4f09-885b-c46df7bc2741" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_74bc7320-576e-4cbc-b875-957c74859cd8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_74bc7320-576e-4cbc-b875-957c74859cd8" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_c9310fb5-a99c-41c2-af5d-eca1fd468e57" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_NetIncomeLoss_c9310fb5-a99c-41c2-af5d-eca1fd468e57" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareAbstract_3a50ce8e-ed22-42b7-82b5-cbeabfe4d511" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_EarningsPerShareAbstract_3a50ce8e-ed22-42b7-82b5-cbeabfe4d511" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasic_733a93b5-c121-4cef-8d80-67db353462c9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareAbstract_3a50ce8e-ed22-42b7-82b5-cbeabfe4d511" xlink:to="loc_us-gaap_EarningsPerShareBasic_733a93b5-c121-4cef-8d80-67db353462c9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareDiluted_18940caa-b822-44d9-9732-f6f83d5e84be" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareDiluted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareAbstract_3a50ce8e-ed22-42b7-82b5-cbeabfe4d511" xlink:to="loc_us-gaap_EarningsPerShareDiluted_18940caa-b822-44d9-9732-f6f83d5e84be" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_b93e2be0-e629-4f24-9aad-599182f3fca8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_b93e2be0-e629-4f24-9aad-599182f3fca8" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2c33ea84-4bf1-48ea-8ba5-a2c80caf0105" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_5d462ccc-afac-4a34-8171-b46dc7ccb2dc" xlink:to="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2c33ea84-4bf1-48ea-8ba5-a2c80caf0105" xlink:type="arc" order="11"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY" xlink:type="simple" xlink:href="penn-20251231.xsd#CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITY" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementLineItems_e533236b-2668-4895-a9a0-0fff84c725a5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementTable_6c9e1358-d424-4efa-aaad-4e5e5cac66ea" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_e533236b-2668-4895-a9a0-0fff84c725a5" xlink:to="loc_us-gaap_StatementTable_6c9e1358-d424-4efa-aaad-4e5e5cac66ea" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_419abfd9-d3e8-4451-bba8-51b1baadb3f0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_6c9e1358-d424-4efa-aaad-4e5e5cac66ea" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_419abfd9-d3e8-4451-bba8-51b1baadb3f0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_419abfd9-d3e8-4451-bba8-51b1baadb3f0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_419abfd9-d3e8-4451-bba8-51b1baadb3f0" xlink:to="loc_us-gaap_EquityComponentDomain_419abfd9-d3e8-4451-bba8-51b1baadb3f0_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_65b7e748-a952-47aa-84a6-b1c02d3eae2b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_419abfd9-d3e8-4451-bba8-51b1baadb3f0" xlink:to="loc_us-gaap_EquityComponentDomain_65b7e748-a952-47aa-84a6-b1c02d3eae2b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ParentMember_ef9e0e2f-cfb6-49bf-93e7-0b8105ba7a2a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ParentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_65b7e748-a952-47aa-84a6-b1c02d3eae2b" xlink:to="loc_us-gaap_ParentMember_ef9e0e2f-cfb6-49bf-93e7-0b8105ba7a2a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockMember_6dc9cfeb-0780-4e31-8baa-c4e2a062b2e9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_ef9e0e2f-cfb6-49bf-93e7-0b8105ba7a2a" xlink:to="loc_us-gaap_PreferredStockMember_6dc9cfeb-0780-4e31-8baa-c4e2a062b2e9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_57438b42-6a4c-4d94-97f2-287e4ddfff93" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_ef9e0e2f-cfb6-49bf-93e7-0b8105ba7a2a" xlink:to="loc_us-gaap_CommonStockMember_57438b42-6a4c-4d94-97f2-287e4ddfff93" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockCommonMember_d686fe0f-d7fb-4b6a-9fc2-2c003f35fb75" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TreasuryStockCommonMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_ef9e0e2f-cfb6-49bf-93e7-0b8105ba7a2a" xlink:to="loc_us-gaap_TreasuryStockCommonMember_d686fe0f-d7fb-4b6a-9fc2-2c003f35fb75" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapitalMember_4c6a3315-d1da-48c1-a023-19f84d969675" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_ef9e0e2f-cfb6-49bf-93e7-0b8105ba7a2a" xlink:to="loc_us-gaap_AdditionalPaidInCapitalMember_4c6a3315-d1da-48c1-a023-19f84d969675" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsMember_fff5c832-9d7d-4cf8-ae7d-0ac2c25c5241" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_ef9e0e2f-cfb6-49bf-93e7-0b8105ba7a2a" xlink:to="loc_us-gaap_RetainedEarningsMember_fff5c832-9d7d-4cf8-ae7d-0ac2c25c5241" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_e2452aed-1b53-4f21-bbf1-500d8497fa70" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ParentMember_ef9e0e2f-cfb6-49bf-93e7-0b8105ba7a2a" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeMember_e2452aed-1b53-4f21-bbf1-500d8497fa70" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NoncontrollingInterestMember_2284f84b-d9fb-4966-a8bc-525cdf7182e1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NoncontrollingInterestMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_65b7e748-a952-47aa-84a6-b1c02d3eae2b" xlink:to="loc_us-gaap_NoncontrollingInterestMember_2284f84b-d9fb-4966-a8bc-525cdf7182e1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_53ca8744-57c3-45dc-8925-0267be3a90fb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_6c9e1358-d424-4efa-aaad-4e5e5cac66ea" xlink:to="loc_us-gaap_StatementClassOfStockAxis_53ca8744-57c3-45dc-8925-0267be3a90fb" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_53ca8744-57c3-45dc-8925-0267be3a90fb_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_53ca8744-57c3-45dc-8925-0267be3a90fb" xlink:to="loc_us-gaap_ClassOfStockDomain_53ca8744-57c3-45dc-8925-0267be3a90fb_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_49544ad4-3047-41b2-ae75-d93272cec1a0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_53ca8744-57c3-45dc-8925-0267be3a90fb" xlink:to="loc_us-gaap_ClassOfStockDomain_49544ad4-3047-41b2-ae75-d93272cec1a0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockNonExchangeableMember_a2b607bd-692e-45ee-a3ff-cd24aeaad617" xlink:href="penn-20251231.xsd#penn_CommonStockNonExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_49544ad4-3047-41b2-ae75-d93272cec1a0" xlink:to="loc_penn_CommonStockNonExchangeableMember_a2b607bd-692e-45ee-a3ff-cd24aeaad617" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_a4bc7898-ed25-4a20-ad85-49761c1874c4" xlink:href="penn-20251231.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_49544ad4-3047-41b2-ae75-d93272cec1a0" xlink:to="loc_penn_CommonStockExchangeableMember_a4bc7898-ed25-4a20-ad85-49761c1874c4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInStockholdersEquityRollForward"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_e533236b-2668-4895-a9a0-0fff84c725a5" xlink:to="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_13018bdf-63e1-407c-b88c-415db3937956" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_PreferredStockSharesOutstanding_13018bdf-63e1-407c-b88c-415db3937956" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_edc74ce9-4101-4ce0-ba51-ff04b7eba29d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_edc74ce9-4101-4ce0-ba51-ff04b7eba29d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_524e3ee3-ad67-400b-9797-f2bb0213af45" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_CommonStockSharesOutstanding_524e3ee3-ad67-400b-9797-f2bb0213af45" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_2c62617e-f467-4aa4-be2b-e214900f51ad" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_2c62617e-f467-4aa4-be2b-e214900f51ad" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_06c5914a-430b-4af0-a7ae-a4288deed7be" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_06c5914a-430b-4af0-a7ae-a4288deed7be" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesAcquisitions_51e26aae-9e9c-490e-ad5e-0e38f4f236d2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesAcquisitions_51e26aae-9e9c-490e-ad5e-0e38f4f236d2" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_9342b3f8-93df-4ffb-88d0-dbccbd755a57" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_9342b3f8-93df-4ffb-88d0-dbccbd755a57" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_8b82a3d3-23de-4f79-9556-53e7912324ec" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodShares"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodShares_8b82a3d3-23de-4f79-9556-53e7912324ec" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_5dcfc531-9e76-4637-870a-deb7fae0e5b3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_5dcfc531-9e76-4637-870a-deb7fae0e5b3" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_fbd75883-a922-48d1-864b-738153e43e6b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_fbd75883-a922-48d1-864b-738153e43e6b" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_5a642c8e-966b-4953-b9bc-9492ad17f87a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_5a642c8e-966b-4953-b9bc-9492ad17f87a" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_de87acc3-58fe-43a1-aefc-09eec63f3987" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_de87acc3-58fe-43a1-aefc-09eec63f3987" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_0ae0fb73-05ad-40e5-893a-063b714484fd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_0ae0fb73-05ad-40e5-893a-063b714484fd" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare_46b2eff6-ae60-40c6-9e71-1d24635fffca" xlink:href="penn-20251231.xsd#penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare_46b2eff6-ae60-40c6-9e71-1d24635fffca" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_3e0331c1-a87f-4d1d-8eb1-eff43eecf8c7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_3e0331c1-a87f-4d1d-8eb1-eff43eecf8c7" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_b6eac61a-1970-4bdb-bfd1-9753f4959a2b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_b6eac61a-1970-4bdb-bfd1-9753f4959a2b" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_9cb6a82f-e16a-46de-9318-9c1802b2ea7f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_9cb6a82f-e16a-46de-9318-9c1802b2ea7f" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_eecabbbc-961a-4605-86b8-445a528fb5a7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_eecabbbc-961a-4605-86b8-445a528fb5a7" xlink:type="arc" order="18"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_c5ee2b66-04cb-4489-b3bc-fe3886437a62" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_ProfitLoss_c5ee2b66-04cb-4489-b3bc-fe3886437a62" xlink:type="arc" order="19"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityOther_bfac30e5-66f8-4a84-8a5b-75b9417ed1d9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityOther"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInStockholdersEquityRollForward_19d1bcc6-91d4-42ae-be40-03ec28cc28d5" xlink:to="loc_us-gaap_StockholdersEquityOther_bfac30e5-66f8-4a84-8a5b-75b9417ed1d9" xlink:type="arc" order="20"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_4e7dfaa3-894c-426c-ab71-94e9e6a6fc58" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_c2c89582-0bb8-4f3b-b3df-ae811336009c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_ea345330-09ab-473b-80b0-eceac0ffd9cd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationSegmentInformationDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#SignificantAccountingPoliciesandBasisofPresentationSegmentInformationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationSegmentInformationDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_7d2dc493-05d0-4141-9f4d-3ec0b4d529b9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentReportingInformationLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cb761269-38b0-4760-8581-938df5383e0c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7d2dc493-05d0-4141-9f4d-3ec0b4d529b9" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cb761269-38b0-4760-8581-938df5383e0c" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_StatementGeographicalAxis_8268045c-0fc0-4e95-902b-2a163f04372c" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_StatementGeographicalAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cb761269-38b0-4760-8581-938df5383e0c" xlink:to="loc_srt_StatementGeographicalAxis_8268045c-0fc0-4e95-902b-2a163f04372c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain_8268045c-0fc0-4e95-902b-2a163f04372c_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_SegmentGeographicalDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_StatementGeographicalAxis_8268045c-0fc0-4e95-902b-2a163f04372c" xlink:to="loc_srt_SegmentGeographicalDomain_8268045c-0fc0-4e95-902b-2a163f04372c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain_98ad9355-1996-4df4-8718-ecc8bfbe8b49" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_SegmentGeographicalDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_StatementGeographicalAxis_8268045c-0fc0-4e95-902b-2a163f04372c" xlink:to="loc_srt_SegmentGeographicalDomain_98ad9355-1996-4df4-8718-ecc8bfbe8b49" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_JackpotNevadaMember_c5affcfd-f5b8-4c05-ae9a-bb4622f2ac3d" xlink:href="penn-20251231.xsd#penn_JackpotNevadaMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_SegmentGeographicalDomain_98ad9355-1996-4df4-8718-ecc8bfbe8b49" xlink:to="loc_penn_JackpotNevadaMember_c5affcfd-f5b8-4c05-ae9a-bb4622f2ac3d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_4626bc5b-4259-4d09-8465-0d3aa1524e1d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cb761269-38b0-4760-8581-938df5383e0c" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_4626bc5b-4259-4d09-8465-0d3aa1524e1d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_4626bc5b-4259-4d09-8465-0d3aa1524e1d_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_4626bc5b-4259-4d09-8465-0d3aa1524e1d" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_4626bc5b-4259-4d09-8465-0d3aa1524e1d_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_922eeb50-9619-46a6-8d65-9e4338f198a4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_4626bc5b-4259-4d09-8465-0d3aa1524e1d" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_922eeb50-9619-46a6-8d65-9e4338f198a4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolAcquisitionMember_9c8a3f38-7cd5-4ba6-b4be-852b1775ab32" xlink:href="penn-20251231.xsd#penn_BarstoolAcquisitionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_922eeb50-9619-46a6-8d65-9e4338f198a4" xlink:to="loc_penn_BarstoolAcquisitionMember_9c8a3f38-7cd5-4ba6-b4be-852b1775ab32" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationAxis_4e36d6d6-c3a9-4074-b88c-b0245cc4b8aa" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupClassificationAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cb761269-38b0-4760-8581-938df5383e0c" xlink:to="loc_us-gaap_DisposalGroupClassificationAxis_4e36d6d6-c3a9-4074-b88c-b0245cc4b8aa" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_4e36d6d6-c3a9-4074-b88c-b0245cc4b8aa_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupClassificationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_4e36d6d6-c3a9-4074-b88c-b0245cc4b8aa" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_4e36d6d6-c3a9-4074-b88c-b0245cc4b8aa_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_742aa317-b934-48f9-b2be-785d4709594b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupClassificationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_4e36d6d6-c3a9-4074-b88c-b0245cc4b8aa" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_742aa317-b934-48f9-b2be-785d4709594b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember_d30d139f-547b-41e9-b0ec-471e270ffed1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupClassificationDomain_742aa317-b934-48f9-b2be-785d4709594b" xlink:to="loc_us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember_d30d139f-547b-41e9-b0ec-471e270ffed1" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_dd72b754-02c2-4f57-b19c-914f59f97d24" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cb761269-38b0-4760-8581-938df5383e0c" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_dd72b754-02c2-4f57-b19c-914f59f97d24" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_dd72b754-02c2-4f57-b19c-914f59f97d24_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_dd72b754-02c2-4f57-b19c-914f59f97d24" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_dd72b754-02c2-4f57-b19c-914f59f97d24_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_5f937c12-2d2b-4326-9282-925862841189" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_dd72b754-02c2-4f57-b19c-914f59f97d24" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_5f937c12-2d2b-4326-9282-925862841189" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolSportsIncMember_835e41a2-327d-4811-a7c5-25bada1912df" xlink:href="penn-20251231.xsd#penn_BarstoolSportsIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_5f937c12-2d2b-4326-9282-925862841189" xlink:to="loc_penn_BarstoolSportsIncMember_835e41a2-327d-4811-a7c5-25bada1912df" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ada20c5f-bbfb-466f-b55e-586e06015575" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cb761269-38b0-4760-8581-938df5383e0c" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ada20c5f-bbfb-466f-b55e-586e06015575" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_ada20c5f-bbfb-466f-b55e-586e06015575_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ada20c5f-bbfb-466f-b55e-586e06015575" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_ada20c5f-bbfb-466f-b55e-586e06015575_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_0de798ad-18ab-468f-9614-44f5a762b2f3" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_ada20c5f-bbfb-466f-b55e-586e06015575" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_0de798ad-18ab-468f-9614-44f5a762b2f3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_KansasEntertainmentLLCMember_61040174-a9aa-40ea-b11a-6543bef4c2b6" xlink:href="penn-20251231.xsd#penn_KansasEntertainmentLLCMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_0de798ad-18ab-468f-9614-44f5a762b2f3" xlink:to="loc_penn_KansasEntertainmentLLCMember_61040174-a9aa-40ea-b11a-6543bef4c2b6" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NumberOfReportableSegments_c2ac999e-ef9d-4565-9c29-f344ad3bfe0a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NumberOfReportableSegments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7d2dc493-05d0-4141-9f4d-3ec0b4d529b9" xlink:to="loc_us-gaap_NumberOfReportableSegments_c2ac999e-ef9d-4565-9c29-f344ad3bfe0a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfFacilities_2233e901-a63e-4173-bd16-b7825bb6640f" xlink:href="penn-20251231.xsd#penn_NumberOfFacilities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7d2dc493-05d0-4141-9f4d-3ec0b4d529b9" xlink:to="loc_penn_NumberOfFacilities_2233e901-a63e-4173-bd16-b7825bb6640f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NumberOfOperatingSegments_7c536cea-f509-4f20-86d6-5cde3b02802e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NumberOfOperatingSegments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7d2dc493-05d0-4141-9f4d-3ec0b4d529b9" xlink:to="loc_us-gaap_NumberOfOperatingSegments_7c536cea-f509-4f20-86d6-5cde3b02802e" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_3ab8df7a-ce7d-47b3-8b19-df3a3623c9f3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7d2dc493-05d0-4141-9f4d-3ec0b4d529b9" xlink:to="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_3ab8df7a-ce7d-47b3-8b19-df3a3623c9f3" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_25246e3f-74f0-438b-8c7c-5480c79775a8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7d2dc493-05d0-4141-9f4d-3ec0b4d529b9" xlink:to="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_25246e3f-74f0-438b-8c7c-5480c79775a8" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupPercentageOfOwnershipInterestSold_3aa0405b-3e29-4cd8-ab5a-1d88e2320cc5" xlink:href="penn-20251231.xsd#penn_DisposalGroupPercentageOfOwnershipInterestSold"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7d2dc493-05d0-4141-9f4d-3ec0b4d529b9" xlink:to="loc_penn_DisposalGroupPercentageOfOwnershipInterestSold_3aa0405b-3e29-4cd8-ab5a-1d88e2320cc5" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_87cfdc04-b9b5-430b-893b-23b6a0cde1f6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7d2dc493-05d0-4141-9f4d-3ec0b4d529b9" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_87cfdc04-b9b5-430b-893b-23b6a0cde1f6" xlink:type="arc" order="6"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationConcentrationofCreditRiskandReceivablesDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#SignificantAccountingPoliciesandBasisofPresentationConcentrationofCreditRiskandReceivablesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationConcentrationofCreditRiskandReceivablesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f781bdf2-4123-4b81-89f1-2d15ff303f87" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_b5851b4a-c460-4865-b411-f4bbf1a022f7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f781bdf2-4123-4b81-89f1-2d15ff303f87" xlink:to="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_b5851b4a-c460-4865-b411-f4bbf1a022f7" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_9c1dcfab-019b-4ad2-96d9-a1fa93cb7ce4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_b5851b4a-c460-4865-b411-f4bbf1a022f7" xlink:to="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_9c1dcfab-019b-4ad2-96d9-a1fa93cb7ce4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivableTypeDomain_9c1dcfab-019b-4ad2-96d9-a1fa93cb7ce4_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ReceivableTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_9c1dcfab-019b-4ad2-96d9-a1fa93cb7ce4" xlink:to="loc_us-gaap_ReceivableTypeDomain_9c1dcfab-019b-4ad2-96d9-a1fa93cb7ce4_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ReceivableTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis_9c1dcfab-019b-4ad2-96d9-a1fa93cb7ce4" xlink:to="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MarkersAndReturnedChecksMember_792a1ecf-322d-4479-94ca-44f909e273f9" xlink:href="penn-20251231.xsd#penn_MarkersAndReturnedChecksMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:to="loc_penn_MarkersAndReturnedChecksMember_792a1ecf-322d-4479-94ca-44f909e273f9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CreditCardAndOtherAdvancesToCustomersMember_1a72b41d-d174-4fcd-802d-a04ad3c3d777" xlink:href="penn-20251231.xsd#penn_CreditCardAndOtherAdvancesToCustomersMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:to="loc_penn_CreditCardAndOtherAdvancesToCustomersMember_1a72b41d-d174-4fcd-802d-a04ad3c3d777" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ReceivableFromAutomaticTellerMachineAndCashKioskTransactionsMember_b3a49afe-a4de-4950-844f-55bb55de8643" xlink:href="penn-20251231.xsd#penn_ReceivableFromAutomaticTellerMachineAndCashKioskTransactionsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:to="loc_penn_ReceivableFromAutomaticTellerMachineAndCashKioskTransactionsMember_b3a49afe-a4de-4950-844f-55bb55de8643" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_HotelBanquetMember_ac0af522-24bd-4c97-bd44-f04f7a0e7200" xlink:href="penn-20251231.xsd#penn_HotelBanquetMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:to="loc_penn_HotelBanquetMember_ac0af522-24bd-4c97-bd44-f04f7a0e7200" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RacingSettlementsMember_288a5b27-dedf-442d-8630-1f724e5bdd28" xlink:href="penn-20251231.xsd#penn_RacingSettlementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:to="loc_penn_RacingSettlementsMember_288a5b27-dedf-442d-8630-1f724e5bdd28" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OnlineGamingAndLicensingReceivablesFromThirdPartyOperatorsIncludingTaxesMember_04f37e43-a590-41bf-a6f5-66d1d3f67126" xlink:href="penn-20251231.xsd#penn_OnlineGamingAndLicensingReceivablesFromThirdPartyOperatorsIncludingTaxesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:to="loc_penn_OnlineGamingAndLicensingReceivablesFromThirdPartyOperatorsIncludingTaxesMember_04f37e43-a590-41bf-a6f5-66d1d3f67126" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MediaReceivablesMember_31986445-6364-4a81-9109-2111f42c0e6d" xlink:href="penn-20251231.xsd#penn_MediaReceivablesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:to="loc_penn_MediaReceivablesMember_31986445-6364-4a81-9109-2111f42c0e6d" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OtherReceivableMember_e1358190-e78a-4e63-9f09-044bf588dd4c" xlink:href="penn-20251231.xsd#penn_OtherReceivableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReceivableTypeDomain_45542445-fc78-41ac-9549-c78a32ab760b" xlink:to="loc_penn_OtherReceivableMember_e1358190-e78a-4e63-9f09-044bf588dd4c" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableGrossCurrent_f46508a7-e0c9-4e62-aff2-e2cf33838cd0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableGrossCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f781bdf2-4123-4b81-89f1-2d15ff303f87" xlink:to="loc_us-gaap_AccountsReceivableGrossCurrent_f46508a7-e0c9-4e62-aff2-e2cf33838cd0" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_86e5c997-1840-48f9-83a5-6a8014a24829" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f781bdf2-4123-4b81-89f1-2d15ff303f87" xlink:to="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_86e5c997-1840-48f9-83a5-6a8014a24829" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_8430118e-d061-4038-8193-06f583a822fd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_f781bdf2-4123-4b81-89f1-2d15ff303f87" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_8430118e-d061-4038-8193-06f583a822fd" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationPropertyandEquipmentNetDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#SignificantAccountingPoliciesandBasisofPresentationPropertyandEquipmentNetDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationPropertyandEquipmentNetDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentLineItems_59604223-d9df-4841-8ced-b6f4c37f2fe4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_8555aa88-c19a-4f0a-a5b9-0f3dcb3a1aa4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_59604223-d9df-4841-8ced-b6f4c37f2fe4" xlink:to="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_8555aa88-c19a-4f0a-a5b9-0f3dcb3a1aa4" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_6e480f05-e0cb-4d0c-b691-8aea861fdefa" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_8555aa88-c19a-4f0a-a5b9-0f3dcb3a1aa4" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_6e480f05-e0cb-4d0c-b691-8aea861fdefa" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_6e480f05-e0cb-4d0c-b691-8aea861fdefa_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_6e480f05-e0cb-4d0c-b691-8aea861fdefa" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_6e480f05-e0cb-4d0c-b691-8aea861fdefa_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_6c6efdcd-ed97-4caf-901c-2ad5d20dd08d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_6e480f05-e0cb-4d0c-b691-8aea861fdefa" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_6c6efdcd-ed97-4caf-901c-2ad5d20dd08d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LandImprovementsMember_1f13a5e7-e0b6-4ca9-a221-18cb01f59f0a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LandImprovementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_6c6efdcd-ed97-4caf-901c-2ad5d20dd08d" xlink:to="loc_us-gaap_LandImprovementsMember_1f13a5e7-e0b6-4ca9-a221-18cb01f59f0a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BuildingAndBuildingImprovementsMember_b0fdb8cf-3034-4a07-bf63-2e7d4ebb50ab" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BuildingAndBuildingImprovementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_6c6efdcd-ed97-4caf-901c-2ad5d20dd08d" xlink:to="loc_us-gaap_BuildingAndBuildingImprovementsMember_b0fdb8cf-3034-4a07-bf63-2e7d4ebb50ab" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MaritimeEquipmentMember_abbcfec1-8333-41b2-9a46-0c41cd27a753" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MaritimeEquipmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_6c6efdcd-ed97-4caf-901c-2ad5d20dd08d" xlink:to="loc_us-gaap_MaritimeEquipmentMember_abbcfec1-8333-41b2-9a46-0c41cd27a753" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FurnitureAndFixturesMember_163a7ad5-a893-4b20-a884-613378bc9ab0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FurnitureAndFixturesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_6c6efdcd-ed97-4caf-901c-2ad5d20dd08d" xlink:to="loc_us-gaap_FurnitureAndFixturesMember_163a7ad5-a893-4b20-a884-613378bc9ab0" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_2d0f0ac6-6922-411f-82aa-82ce571a7239" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_8555aa88-c19a-4f0a-a5b9-0f3dcb3a1aa4" xlink:to="loc_srt_RangeAxis_2d0f0ac6-6922-411f-82aa-82ce571a7239" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_2d0f0ac6-6922-411f-82aa-82ce571a7239_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_2d0f0ac6-6922-411f-82aa-82ce571a7239" xlink:to="loc_srt_RangeMember_2d0f0ac6-6922-411f-82aa-82ce571a7239_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_778caf3a-9346-4dd1-bf9a-bc5e3bee9c33" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_2d0f0ac6-6922-411f-82aa-82ce571a7239" xlink:to="loc_srt_RangeMember_778caf3a-9346-4dd1-bf9a-bc5e3bee9c33" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_9478e7e1-c498-4261-9d0b-ddae62973065" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_778caf3a-9346-4dd1-bf9a-bc5e3bee9c33" xlink:to="loc_srt_MinimumMember_9478e7e1-c498-4261-9d0b-ddae62973065" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_19c54922-983b-49e0-99d9-c4266df54f89" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_778caf3a-9346-4dd1-bf9a-bc5e3bee9c33" xlink:to="loc_srt_MaximumMember_19c54922-983b-49e0-99d9-c4266df54f89" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PropertyPlantAndEquipmentMaintenanceCapitalExpendituresUsefulLifeTrigger_e8519091-bfd3-4dbe-938c-68292e788ec9" xlink:href="penn-20251231.xsd#penn_PropertyPlantAndEquipmentMaintenanceCapitalExpendituresUsefulLifeTrigger"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_59604223-d9df-4841-8ced-b6f4c37f2fe4" xlink:to="loc_penn_PropertyPlantAndEquipmentMaintenanceCapitalExpendituresUsefulLifeTrigger_e8519091-bfd3-4dbe-938c-68292e788ec9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentUsefulLife_0679675a-7dd7-471b-b314-c2ab987df690" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_59604223-d9df-4841-8ced-b6f4c37f2fe4" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentUsefulLife_0679675a-7dd7-471b-b314-c2ab987df690" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationRevenueRecognitionDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#SignificantAccountingPoliciesandBasisofPresentationRevenueRecognitionDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationRevenueRecognitionDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_4c81f824-0292-4e43-9c5b-d16da09b546a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_4c81f824-0292-4e43-9c5b-d16da09b546a" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_7ba24cc2-ef87-43c9-8cdb-2f5502baa2b3" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductOrServiceAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_4c81f824-0292-4e43-9c5b-d16da09b546a" xlink:to="loc_srt_ProductOrServiceAxis_7ba24cc2-ef87-43c9-8cdb-2f5502baa2b3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_7ba24cc2-ef87-43c9-8cdb-2f5502baa2b3_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_7ba24cc2-ef87-43c9-8cdb-2f5502baa2b3" xlink:to="loc_srt_ProductsAndServicesDomain_7ba24cc2-ef87-43c9-8cdb-2f5502baa2b3_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_507bc01a-18a5-4131-802e-8a44fd5f4cdf" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_7ba24cc2-ef87-43c9-8cdb-2f5502baa2b3" xlink:to="loc_srt_ProductsAndServicesDomain_507bc01a-18a5-4131-802e-8a44fd5f4cdf" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_VirtualPlayingCreditsMember_dfca0e8d-e2d3-47b6-8d57-013788f6ff55" xlink:href="penn-20251231.xsd#penn_VirtualPlayingCreditsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_507bc01a-18a5-4131-802e-8a44fd5f4cdf" xlink:to="loc_penn_VirtualPlayingCreditsMember_dfca0e8d-e2d3-47b6-8d57-013788f6ff55" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FoodAndBeverageMember_119325f3-d543-4757-887b-c5be26edf82d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FoodAndBeverageMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_507bc01a-18a5-4131-802e-8a44fd5f4cdf" xlink:to="loc_us-gaap_FoodAndBeverageMember_119325f3-d543-4757-887b-c5be26edf82d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OccupancyMember_17019469-641f-4d9b-8379-cbb756c9c27c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OccupancyMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_507bc01a-18a5-4131-802e-8a44fd5f4cdf" xlink:to="loc_us-gaap_OccupancyMember_17019469-641f-4d9b-8379-cbb756c9c27c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProductAndServiceOtherMember_3241efdb-8782-466a-9895-76077c55bed1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProductAndServiceOtherMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_507bc01a-18a5-4131-802e-8a44fd5f4cdf" xlink:to="loc_us-gaap_ProductAndServiceOtherMember_3241efdb-8782-466a-9895-76077c55bed1" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OnlineSportsBettingAndIGamingMarketAccessMember_c17d901c-879f-4d08-80bb-9f1eae9a2e2e" xlink:href="penn-20251231.xsd#penn_OnlineSportsBettingAndIGamingMarketAccessMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_507bc01a-18a5-4131-802e-8a44fd5f4cdf" xlink:to="loc_penn_OnlineSportsBettingAndIGamingMarketAccessMember_c17d901c-879f-4d08-80bb-9f1eae9a2e2e" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityAxis_bbb983c9-2d14-4acd-84b8-e72dce354f67" xlink:href="penn-20251231.xsd#penn_ContractWithCustomerLiabilityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTable_4c81f824-0292-4e43-9c5b-d16da09b546a" xlink:to="loc_penn_ContractWithCustomerLiabilityAxis_bbb983c9-2d14-4acd-84b8-e72dce354f67" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityDomain_bbb983c9-2d14-4acd-84b8-e72dce354f67_default" xlink:href="penn-20251231.xsd#penn_ContractWithCustomerLiabilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_ContractWithCustomerLiabilityAxis_bbb983c9-2d14-4acd-84b8-e72dce354f67" xlink:to="loc_penn_ContractWithCustomerLiabilityDomain_bbb983c9-2d14-4acd-84b8-e72dce354f67_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityDomain_67fb049a-f04f-4d5b-b459-c52047aef8af" xlink:href="penn-20251231.xsd#penn_ContractWithCustomerLiabilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_ContractWithCustomerLiabilityAxis_bbb983c9-2d14-4acd-84b8-e72dce354f67" xlink:to="loc_penn_ContractWithCustomerLiabilityDomain_67fb049a-f04f-4d5b-b459-c52047aef8af" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityLoyaltyCreditMember_570f5a93-6ca3-4bb8-acf4-e02243e8aa62" xlink:href="penn-20251231.xsd#penn_ContractWithCustomerLiabilityLoyaltyCreditMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ContractWithCustomerLiabilityDomain_67fb049a-f04f-4d5b-b459-c52047aef8af" xlink:to="loc_penn_ContractWithCustomerLiabilityLoyaltyCreditMember_570f5a93-6ca3-4bb8-acf4-e02243e8aa62" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember_e6d65490-d1cd-4483-8ec4-d6e47b26b503" xlink:href="penn-20251231.xsd#penn_ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ContractWithCustomerLiabilityDomain_67fb049a-f04f-4d5b-b459-c52047aef8af" xlink:to="loc_penn_ContractWithCustomerLiabilityAdvancePaymentsOnGoodsAndServicesYetToBeProvidedAndUnpaidWagersMember_e6d65490-d1cd-4483-8ec4-d6e47b26b503" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RevenueFromContractWithCustomerParticipationInLoyaltyProgramNumberOfPerformanceObligations_4a6397de-9047-457c-ab0d-ad1067f6f8db" xlink:href="penn-20251231.xsd#penn_RevenueFromContractWithCustomerParticipationInLoyaltyProgramNumberOfPerformanceObligations"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_penn_RevenueFromContractWithCustomerParticipationInLoyaltyProgramNumberOfPerformanceObligations_4a6397de-9047-457c-ab0d-ad1067f6f8db" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenuePerformanceObligationDescriptionOfTiming_34db0e2a-97dc-4e7a-bb21-1940adc1c1b3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenuePerformanceObligationDescriptionOfTiming"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_us-gaap_RevenuePerformanceObligationDescriptionOfTiming_34db0e2a-97dc-4e7a-bb21-1940adc1c1b3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ComplimentaryValueExcludedFromRevenue_cafa8dfb-2a25-4024-b857-73257067e29b" xlink:href="penn-20251231.xsd#penn_ComplimentaryValueExcludedFromRevenue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_penn_ComplimentaryValueExcludedFromRevenue_cafa8dfb-2a25-4024-b857-73257067e29b" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RevenueFromContractWithCustomerNumberOfLiabilities_ec41f4a8-56ae-493f-b175-c9999659140e" xlink:href="penn-20251231.xsd#penn_RevenueFromContractWithCustomerNumberOfLiabilities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_penn_RevenueFromContractWithCustomerNumberOfLiabilities_ec41f4a8-56ae-493f-b175-c9999659140e" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfLoyaltyPrograms_935f7c48-977d-4a0a-a1f2-300019d5c63d" xlink:href="penn-20251231.xsd#penn_NumberOfLoyaltyPrograms"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_penn_NumberOfLoyaltyPrograms_935f7c48-977d-4a0a-a1f2-300019d5c63d" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityCurrent_204d4e40-588f-4406-95c2-9bfc14b0a46e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_us-gaap_ContractWithCustomerLiabilityCurrent_204d4e40-588f-4406-95c2-9bfc14b0a46e" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ContractWithCustomerTerm_60b3e29e-8b25-4f16-9630-414c964c0878" xlink:href="penn-20251231.xsd#penn_ContractWithCustomerTerm"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_penn_ContractWithCustomerTerm_60b3e29e-8b25-4f16-9630-414c964c0878" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiability_2c352983-e5f7-4600-b169-5851a8725d08" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiability"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_us-gaap_ContractWithCustomerLiability_2c352983-e5f7-4600-b169-5851a8725d08" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityNoncurrent_8159951b-4469-47cb-86fc-4eb8d659db40" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiabilityNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_us-gaap_ContractWithCustomerLiabilityNoncurrent_8159951b-4469-47cb-86fc-4eb8d659db40" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityRevenueRecognized_c44ffa44-3787-4dbd-bfe2-4557cd1f49d8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiabilityRevenueRecognized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EntityWideInformationRevenueFromExternalCustomerLineItems_58a16b31-01c6-4f4e-a0b3-057ab8dbf6ee" xlink:to="loc_us-gaap_ContractWithCustomerLiabilityRevenueRecognized_c44ffa44-3787-4dbd-bfe2-4557cd1f49d8" xlink:type="arc" order="9"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationEarningsorLossPerShareDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#SignificantAccountingPoliciesandBasisofPresentationEarningsorLossPerShareDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationEarningsorLossPerShareDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockLineItems_42203d85-9bc7-477d-989e-e56c018060ae" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfStockByClassTable_001e1182-0425-4cba-9361-3edb1aa91581" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfStockByClassTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ClassOfStockLineItems_42203d85-9bc7-477d-989e-e56c018060ae" xlink:to="loc_us-gaap_ScheduleOfStockByClassTable_001e1182-0425-4cba-9361-3edb1aa91581" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_c0201fcd-bb11-4263-b5ab-df83e291ee48" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_001e1182-0425-4cba-9361-3edb1aa91581" xlink:to="loc_us-gaap_StatementClassOfStockAxis_c0201fcd-bb11-4263-b5ab-df83e291ee48" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_c0201fcd-bb11-4263-b5ab-df83e291ee48_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_c0201fcd-bb11-4263-b5ab-df83e291ee48" xlink:to="loc_us-gaap_ClassOfStockDomain_c0201fcd-bb11-4263-b5ab-df83e291ee48_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_43837127-db85-409c-916d-739865e310c8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_c0201fcd-bb11-4263-b5ab-df83e291ee48" xlink:to="loc_us-gaap_ClassOfStockDomain_43837127-db85-409c-916d-739865e310c8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesDPreferredStockMember_adfa4e7a-8901-460d-b823-1c464053749f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_43837127-db85-409c-916d-739865e310c8" xlink:to="loc_us-gaap_SeriesDPreferredStockMember_adfa4e7a-8901-460d-b823-1c464053749f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_a0e03e84-0d05-4a4b-bb18-6b176e307eaf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_42203d85-9bc7-477d-989e-e56c018060ae" xlink:to="loc_us-gaap_PreferredStockSharesOutstanding_a0e03e84-0d05-4a4b-bb18-6b176e307eaf" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationGuaranteesandIndemnificationsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#SignificantAccountingPoliciesandBasisofPresentationGuaranteesandIndemnificationsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SignificantAccountingPoliciesandBasisofPresentationGuaranteesandIndemnificationsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueLineItems_a7c7753b-6440-49de-9989-e132fbb85ebd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisaggregationOfRevenueLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueTable_24eb30e7-38c8-43af-9e4e-bb9acc9f6a86" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisaggregationOfRevenueTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_a7c7753b-6440-49de-9989-e132fbb85ebd" xlink:to="loc_us-gaap_DisaggregationOfRevenueTable_24eb30e7-38c8-43af-9e4e-bb9acc9f6a86" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_0c73eff2-2825-4410-8a81-65d05b779966" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_24eb30e7-38c8-43af-9e4e-bb9acc9f6a86" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_0c73eff2-2825-4410-8a81-65d05b779966" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0c73eff2-2825-4410-8a81-65d05b779966_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_0c73eff2-2825-4410-8a81-65d05b779966" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0c73eff2-2825-4410-8a81-65d05b779966_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_65005b12-f31e-452a-8164-c78ef78da38d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_0c73eff2-2825-4410-8a81-65d05b779966" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_65005b12-f31e-452a-8164-c78ef78da38d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolAcquisitionMember_1b5a3f71-6d46-4011-9ba0-5c987bfa9bb9" xlink:href="penn-20251231.xsd#penn_BarstoolAcquisitionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_65005b12-f31e-452a-8164-c78ef78da38d" xlink:to="loc_penn_BarstoolAcquisitionMember_1b5a3f71-6d46-4011-9ba0-5c987bfa9bb9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationAxis_019c96a7-d64c-74e1-b0b3-bbbc21f50934" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupClassificationAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_24eb30e7-38c8-43af-9e4e-bb9acc9f6a86" xlink:to="loc_us-gaap_DisposalGroupClassificationAxis_019c96a7-d64c-74e1-b0b3-bbbc21f50934" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_019c96a7-d64c-74e1-b0b3-bbbc21f50934_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupClassificationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_019c96a7-d64c-74e1-b0b3-bbbc21f50934" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_019c96a7-d64c-74e1-b0b3-bbbc21f50934_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_019c96a7-d64c-7b7e-9154-dddadbe9fb09" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupClassificationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_019c96a7-d64c-74e1-b0b3-bbbc21f50934" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_019c96a7-d64c-7b7e-9154-dddadbe9fb09" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember_019c96a7-d64c-7b98-bb1f-a7ec93567f94" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupClassificationDomain_019c96a7-d64c-7b7e-9154-dddadbe9fb09" xlink:to="loc_us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember_019c96a7-d64c-7b98-bb1f-a7ec93567f94" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_019c96a7-d64c-7a0a-b9f9-f06f57e81b80" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_24eb30e7-38c8-43af-9e4e-bb9acc9f6a86" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_019c96a7-d64c-7a0a-b9f9-f06f57e81b80" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_019c96a7-d64c-7a0a-b9f9-f06f57e81b80_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_019c96a7-d64c-7a0a-b9f9-f06f57e81b80" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_019c96a7-d64c-7a0a-b9f9-f06f57e81b80_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_019c96a7-d64c-7c8b-83ca-fe4c2b620471" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_019c96a7-d64c-7a0a-b9f9-f06f57e81b80" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_019c96a7-d64c-7c8b-83ca-fe4c2b620471" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolSportsIncMember_019c96a7-d64c-74e8-84af-b817612f6327" xlink:href="penn-20251231.xsd#penn_BarstoolSportsIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_019c96a7-d64c-7c8b-83ca-fe4c2b620471" xlink:to="loc_penn_BarstoolSportsIncMember_019c96a7-d64c-74e8-84af-b817612f6327" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupIncludingDiscontinuedOperationSettlementCostsUnderIndemnificationObligation_677e4671-9db3-422c-96c0-4ceccc3e8d40" xlink:href="penn-20251231.xsd#penn_DisposalGroupIncludingDiscontinuedOperationSettlementCostsUnderIndemnificationObligation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_a7c7753b-6440-49de-9989-e132fbb85ebd" xlink:to="loc_penn_DisposalGroupIncludingDiscontinuedOperationSettlementCostsUnderIndemnificationObligation_677e4671-9db3-422c-96c0-4ceccc3e8d40" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity_59cc76a3-0f11-4732-a9f3-83da8f4d735f" xlink:href="penn-20251231.xsd#penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_a7c7753b-6440-49de-9989-e132fbb85ebd" xlink:to="loc_penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity_59cc76a3-0f11-4732-a9f3-83da8f4d735f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupPercentageOfOwnershipInterestSold_019c96a7-d64c-77be-8e4b-d27b6141731c" xlink:href="penn-20251231.xsd#penn_DisposalGroupPercentageOfOwnershipInterestSold"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_a7c7753b-6440-49de-9989-e132fbb85ebd" xlink:to="loc_penn_DisposalGroupPercentageOfOwnershipInterestSold_019c96a7-d64c-77be-8e4b-d27b6141731c" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/RevenueDisaggregationDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#RevenueDisaggregationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/RevenueDisaggregationDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueLineItems_d1b27857-0942-4118-817b-998e92fe467c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisaggregationOfRevenueLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisaggregationOfRevenueTable_220e2252-e846-47c5-8bfe-6a37ada313fa" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisaggregationOfRevenueTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_d1b27857-0942-4118-817b-998e92fe467c" xlink:to="loc_us-gaap_DisaggregationOfRevenueTable_220e2252-e846-47c5-8bfe-6a37ada313fa" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_a2bac24e-fcb5-45c9-83e9-f62be5b657aa" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_220e2252-e846-47c5-8bfe-6a37ada313fa" xlink:to="loc_srt_ConsolidationItemsAxis_a2bac24e-fcb5-45c9-83e9-f62be5b657aa" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_a2bac24e-fcb5-45c9-83e9-f62be5b657aa_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ConsolidationItemsAxis_a2bac24e-fcb5-45c9-83e9-f62be5b657aa" xlink:to="loc_srt_ConsolidationItemsDomain_a2bac24e-fcb5-45c9-83e9-f62be5b657aa_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_bf4b4861-2987-4d12-aca1-87b82bfed400" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ConsolidationItemsAxis_a2bac24e-fcb5-45c9-83e9-f62be5b657aa" xlink:to="loc_srt_ConsolidationItemsDomain_bf4b4861-2987-4d12-aca1-87b82bfed400" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember_7ce66873-734a-4514-ada7-263ac626c5ae" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingSegmentsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_bf4b4861-2987-4d12-aca1-87b82bfed400" xlink:to="loc_us-gaap_OperatingSegmentsMember_7ce66873-734a-4514-ada7-263ac626c5ae" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateNonSegmentMember_2acfc4b2-9cbd-4949-8116-2f6122636423" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CorporateNonSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_bf4b4861-2987-4d12-aca1-87b82bfed400" xlink:to="loc_us-gaap_CorporateNonSegmentMember_2acfc4b2-9cbd-4949-8116-2f6122636423" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntersegmentEliminationMember_2d3b4a7b-d71c-48ee-bb44-1e72eda66855" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IntersegmentEliminationMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_bf4b4861-2987-4d12-aca1-87b82bfed400" xlink:to="loc_us-gaap_IntersegmentEliminationMember_2d3b4a7b-d71c-48ee-bb44-1e72eda66855" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_ddb9c607-4573-41c6-8e5d-6e4de959f60f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_220e2252-e846-47c5-8bfe-6a37ada313fa" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_ddb9c607-4573-41c6-8e5d-6e4de959f60f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_ddb9c607-4573-41c6-8e5d-6e4de959f60f_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_ddb9c607-4573-41c6-8e5d-6e4de959f60f" xlink:to="loc_us-gaap_SegmentDomain_ddb9c607-4573-41c6-8e5d-6e4de959f60f_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_8a94f580-af3f-44d3-b7be-0fcb855b5c1e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_ddb9c607-4573-41c6-8e5d-6e4de959f60f" xlink:to="loc_us-gaap_SegmentDomain_8a94f580-af3f-44d3-b7be-0fcb855b5c1e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NortheastSegmentMember_16e814b2-7f9d-40d4-bc3e-ece2c3328b00" xlink:href="penn-20251231.xsd#penn_NortheastSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8a94f580-af3f-44d3-b7be-0fcb855b5c1e" xlink:to="loc_penn_NortheastSegmentMember_16e814b2-7f9d-40d4-bc3e-ece2c3328b00" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SouthSegmentMember_b2effcd7-1430-420b-8662-da0e4c76561e" xlink:href="penn-20251231.xsd#penn_SouthSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8a94f580-af3f-44d3-b7be-0fcb855b5c1e" xlink:to="loc_penn_SouthSegmentMember_b2effcd7-1430-420b-8662-da0e4c76561e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WestSegmentMember_65c06a24-62b6-4c29-ac4f-3dedf14d79be" xlink:href="penn-20251231.xsd#penn_WestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8a94f580-af3f-44d3-b7be-0fcb855b5c1e" xlink:to="loc_penn_WestSegmentMember_65c06a24-62b6-4c29-ac4f-3dedf14d79be" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MidwestSegmentMember_999b18e7-38ff-416f-868c-f8315352d2ee" xlink:href="penn-20251231.xsd#penn_MidwestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8a94f580-af3f-44d3-b7be-0fcb855b5c1e" xlink:to="loc_penn_MidwestSegmentMember_999b18e7-38ff-416f-868c-f8315352d2ee" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InteractiveSegmentMember_ec658d76-8200-4f8c-9566-548fda356efb" xlink:href="penn-20251231.xsd#penn_InteractiveSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_8a94f580-af3f-44d3-b7be-0fcb855b5c1e" xlink:to="loc_penn_InteractiveSegmentMember_ec658d76-8200-4f8c-9566-548fda356efb" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_d4ad366a-e3d4-4cf7-afa9-06114b3a7323" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductOrServiceAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_220e2252-e846-47c5-8bfe-6a37ada313fa" xlink:to="loc_srt_ProductOrServiceAxis_d4ad366a-e3d4-4cf7-afa9-06114b3a7323" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_d4ad366a-e3d4-4cf7-afa9-06114b3a7323_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_d4ad366a-e3d4-4cf7-afa9-06114b3a7323" xlink:to="loc_srt_ProductsAndServicesDomain_d4ad366a-e3d4-4cf7-afa9-06114b3a7323_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_bca7b6ec-2607-4a4b-a687-84815e3cb946" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_d4ad366a-e3d4-4cf7-afa9-06114b3a7323" xlink:to="loc_srt_ProductsAndServicesDomain_bca7b6ec-2607-4a4b-a687-84815e3cb946" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CasinoMember_65ad4cdc-9ba6-4cf2-9eb3-3909bee2aca5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CasinoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_bca7b6ec-2607-4a4b-a687-84815e3cb946" xlink:to="loc_us-gaap_CasinoMember_65ad4cdc-9ba6-4cf2-9eb3-3909bee2aca5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FoodAndBeverageMember_a027de01-3120-4c64-8ddb-026a6838548f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FoodAndBeverageMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_bca7b6ec-2607-4a4b-a687-84815e3cb946" xlink:to="loc_us-gaap_FoodAndBeverageMember_a027de01-3120-4c64-8ddb-026a6838548f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OccupancyMember_bd82c9b4-4902-4b2c-848f-1d37ec948b31" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OccupancyMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_bca7b6ec-2607-4a4b-a687-84815e3cb946" xlink:to="loc_us-gaap_OccupancyMember_bd82c9b4-4902-4b2c-848f-1d37ec948b31" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProductAndServiceOtherMember_3eea2058-d96c-4a48-a07a-40bcc4bf38e0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProductAndServiceOtherMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_bca7b6ec-2607-4a4b-a687-84815e3cb946" xlink:to="loc_us-gaap_ProductAndServiceOtherMember_3eea2058-d96c-4a48-a07a-40bcc4bf38e0" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdvertisingMember_67d1e16b-0cff-4779-ab00-61789038f8b1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdvertisingMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_bca7b6ec-2607-4a4b-a687-84815e3cb946" xlink:to="loc_us-gaap_AdvertisingMember_67d1e16b-0cff-4779-ab00-61789038f8b1" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetailMember_6d5aca3a-913a-48d2-828a-1311ed82654b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetailMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_bca7b6ec-2607-4a4b-a687-84815e3cb946" xlink:to="loc_us-gaap_RetailMember_6d5aca3a-913a-48d2-828a-1311ed82654b" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_6e400dab-0263-4705-aa04-2efa97f3dfbf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DisaggregationOfRevenueTable_220e2252-e846-47c5-8bfe-6a37ada313fa" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_6e400dab-0263-4705-aa04-2efa97f3dfbf" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_6e400dab-0263-4705-aa04-2efa97f3dfbf_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_6e400dab-0263-4705-aa04-2efa97f3dfbf" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_6e400dab-0263-4705-aa04-2efa97f3dfbf_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8ce225ba-cacc-46ab-a44d-c1026c566033" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_6e400dab-0263-4705-aa04-2efa97f3dfbf" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8ce225ba-cacc-46ab-a44d-c1026c566033" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolAcquisitionMember_9e0da05b-3898-4cd8-9e2c-bb3b6907b723" xlink:href="penn-20251231.xsd#penn_BarstoolAcquisitionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_8ce225ba-cacc-46ab-a44d-c1026c566033" xlink:to="loc_penn_BarstoolAcquisitionMember_9e0da05b-3898-4cd8-9e2c-bb3b6907b723" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_55677e32-e1b2-4516-8691-cbb1724397b6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_d1b27857-0942-4118-817b-998e92fe467c" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_55677e32-e1b2-4516-8691-cbb1724397b6" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ExciseAndSalesTaxes_34a61e5b-20f3-4ebb-930a-b9def6fde965" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ExciseAndSalesTaxes"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisaggregationOfRevenueLineItems_d1b27857-0942-4118-817b-998e92fe467c" xlink:to="loc_us-gaap_ExciseAndSalesTaxes_34a61e5b-20f3-4ebb-930a-b9def6fde965" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/AcquisitionsandDispositionsNarrativeDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#AcquisitionsandDispositionsNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/AcquisitionsandDispositionsNarrativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_616a0fb4-727a-4a3d-8225-cb5e7e1843df" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_616a0fb4-727a-4a3d-8225-cb5e7e1843df" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_b8798570-8897-47a9-9b0e-dc2e30296b70" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_616a0fb4-727a-4a3d-8225-cb5e7e1843df" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_b8798570-8897-47a9-9b0e-dc2e30296b70" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b8798570-8897-47a9-9b0e-dc2e30296b70_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_b8798570-8897-47a9-9b0e-dc2e30296b70" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_b8798570-8897-47a9-9b0e-dc2e30296b70_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_978781cd-d3ba-4669-9343-b90f1509b4e1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_b8798570-8897-47a9-9b0e-dc2e30296b70" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_978781cd-d3ba-4669-9343-b90f1509b4e1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolAcquisitionMember_236e4775-ce5a-47cb-994a-68063558da1c" xlink:href="penn-20251231.xsd#penn_BarstoolAcquisitionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_978781cd-d3ba-4669-9343-b90f1509b4e1" xlink:to="loc_penn_BarstoolAcquisitionMember_236e4775-ce5a-47cb-994a-68063558da1c" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_4d3f4502-5744-4678-994a-f38e3e17c0bf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_616a0fb4-727a-4a3d-8225-cb5e7e1843df" xlink:to="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_4d3f4502-5744-4678-994a-f38e3e17c0bf" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_4d3f4502-5744-4678-994a-f38e3e17c0bf_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_4d3f4502-5744-4678-994a-f38e3e17c0bf" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_4d3f4502-5744-4678-994a-f38e3e17c0bf_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_2c2fa2a0-a2b8-4819-bc54-459007cb01a8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementBalanceSheetAndAdditionalDisclosuresByDisposalGroupsIncludingDiscontinuedOperationsAxis_4d3f4502-5744-4678-994a-f38e3e17c0bf" xlink:to="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_2c2fa2a0-a2b8-4819-bc54-459007cb01a8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolSportsIncMember_b5de28c6-455d-4e93-9af6-092f6ee31843" xlink:href="penn-20251231.xsd#penn_BarstoolSportsIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupsIncludingDiscontinuedOperationsNameDomain_2c2fa2a0-a2b8-4819-bc54-459007cb01a8" xlink:to="loc_penn_BarstoolSportsIncMember_b5de28c6-455d-4e93-9af6-092f6ee31843" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationAxis_0c9f20fe-471f-4d02-a422-af2c5febd3e1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupClassificationAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_616a0fb4-727a-4a3d-8225-cb5e7e1843df" xlink:to="loc_us-gaap_DisposalGroupClassificationAxis_0c9f20fe-471f-4d02-a422-af2c5febd3e1" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_0c9f20fe-471f-4d02-a422-af2c5febd3e1_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupClassificationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_0c9f20fe-471f-4d02-a422-af2c5febd3e1" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_0c9f20fe-471f-4d02-a422-af2c5febd3e1_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupClassificationDomain_2c35ce8a-5a6d-4271-bddb-e20bee93bba7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupClassificationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DisposalGroupClassificationAxis_0c9f20fe-471f-4d02-a422-af2c5febd3e1" xlink:to="loc_us-gaap_DisposalGroupClassificationDomain_2c35ce8a-5a6d-4271-bddb-e20bee93bba7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember_86579cfa-df5f-4b15-8047-346b8aca2251" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DisposalGroupClassificationDomain_2c35ce8a-5a6d-4271-bddb-e20bee93bba7" xlink:to="loc_us-gaap_DisposalGroupDisposedOfBySaleNotDiscontinuedOperationsMember_86579cfa-df5f-4b15-8047-346b8aca2251" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_84e69f96-8006-4563-8075-bea84bff7e8f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_84e69f96-8006-4563-8075-bea84bff7e8f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferred1_a46b1b76-e8f9-4d43-a852-20fddea0fdf0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationConsiderationTransferred1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_BusinessCombinationConsiderationTransferred1_a46b1b76-e8f9-4d43-a852-20fddea0fdf0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_c0762e6b-aaab-4df1-98d4-075af3f4f36d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_c0762e6b-aaab-4df1-98d4-075af3f4f36d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_6f629282-3f38-4f32-aa02-f6e491613d8c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_6f629282-3f38-4f32-aa02-f6e491613d8c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage_4bce32c2-0fa0-498c-979f-d97140b97fbf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage_4bce32c2-0fa0-498c-979f-d97140b97fbf" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1_91afdcf4-06e0-46a5-b6d9-605fc788a484" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1_91afdcf4-06e0-46a5-b6d9-605fc788a484" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_57256907-b3b8-4c8a-a585-5d62807e3d48" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_57256907-b3b8-4c8a-a585-5d62807e3d48" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesGross_14325c85-a16b-4d96-bfe5-2a7e755f4860" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquireBusinessesGross"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesGross_14325c85-a16b-4d96-bfe5-2a7e755f4860" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentOwnedAtFairValue_af00863c-bf12-4be5-8c3f-4458c2147a26" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentOwnedAtFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_InvestmentOwnedAtFairValue_af00863c-bf12-4be5-8c3f-4458c2147a26" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnInvestments_e6526890-a702-42c9-a174-e76ff3507367" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_GainLossOnInvestments_e6526890-a702-42c9-a174-e76ff3507367" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfBusiness_50821441-d41f-4d6c-a2df-8535fca52722" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnSaleOfBusiness"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_GainLossOnSaleOfBusiness_50821441-d41f-4d6c-a2df-8535fca52722" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual_75b5e9f9-4d3a-435e-9737-46ab7b35c400" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_BusinessCombinationProFormaInformationRevenueOfAcquireeSinceAcquisitionDateActual_75b5e9f9-4d3a-435e-9737-46ab7b35c400" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual_a8ba491b-c04c-4bfc-9c11-e3b695dee231" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual_a8ba491b-c04c-4bfc-9c11-e3b695dee231" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupPercentageOfOwnershipInterestSold_4e651eba-b160-42e4-95e6-e12cb2113893" xlink:href="penn-20251231.xsd#penn_DisposalGroupPercentageOfOwnershipInterestSold"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_penn_DisposalGroupPercentageOfOwnershipInterestSold_4e651eba-b160-42e4-95e6-e12cb2113893" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupRightToReceiveGrossProceedsPercent_1f69b859-2b2b-4328-8028-20f17582435b" xlink:href="penn-20251231.xsd#penn_DisposalGroupRightToReceiveGrossProceedsPercent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_penn_DisposalGroupRightToReceiveGrossProceedsPercent_1f69b859-2b2b-4328-8028-20f17582435b" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationDuringPhaseOutPeriodBeforeIncomeTax_c73c17f9-ffa0-44db-940c-32fd3a0556e0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationDuringPhaseOutPeriodBeforeIncomeTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationDuringPhaseOutPeriodBeforeIncomeTax_c73c17f9-ffa0-44db-940c-32fd3a0556e0" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupIncludingDiscontinuedOperationGoodwillAndIntangibleAssetsWriteOffs_33e4b793-cf28-43ed-8310-2059e66b7d34" xlink:href="penn-20251231.xsd#penn_DisposalGroupIncludingDiscontinuedOperationGoodwillAndIntangibleAssetsWriteOffs"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_penn_DisposalGroupIncludingDiscontinuedOperationGoodwillAndIntangibleAssetsWriteOffs_33e4b793-cf28-43ed-8310-2059e66b7d34" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity_aa997083-1c83-4a67-bec1-90ebcb469143" xlink:href="penn-20251231.xsd#penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity_aa997083-1c83-4a67-bec1-90ebcb469143" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupIncludingDiscontinuedOperationSettlementCostsUnderIndemnificationObligation_2925607b-08c8-44f4-946f-563ab0e63dcc" xlink:href="penn-20251231.xsd#penn_DisposalGroupIncludingDiscontinuedOperationSettlementCostsUnderIndemnificationObligation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_39e23449-5e4a-448d-90d7-76abbb89aa84" xlink:to="loc_penn_DisposalGroupIncludingDiscontinuedOperationSettlementCostsUnderIndemnificationObligation_2925607b-08c8-44f4-946f-563ab0e63dcc" xlink:type="arc" order="18"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesInvestmentinBarstoolNarrativeDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#InvestmentsinandAdvancestoUnconsolidatedAffiliatesInvestmentinBarstoolNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesInvestmentinBarstoolNarrativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_feb0b69d-e201-4b50-9022-2c23a7045545" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_feb0b69d-e201-4b50-9022-2c23a7045545" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_c5857aa7-fb8b-41b1-9599-258b17ad5270" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_feb0b69d-e201-4b50-9022-2c23a7045545" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_c5857aa7-fb8b-41b1-9599-258b17ad5270" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_c5857aa7-fb8b-41b1-9599-258b17ad5270_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_c5857aa7-fb8b-41b1-9599-258b17ad5270" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_c5857aa7-fb8b-41b1-9599-258b17ad5270_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_4d4eb364-5c9c-44de-8f7a-0569f06b0bae" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_c5857aa7-fb8b-41b1-9599-258b17ad5270" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_4d4eb364-5c9c-44de-8f7a-0569f06b0bae" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolSportsIncMember_1d9585ac-dd1b-485a-8013-3a2e8db3483a" xlink:href="penn-20251231.xsd#penn_BarstoolSportsIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_4d4eb364-5c9c-44de-8f7a-0569f06b0bae" xlink:to="loc_penn_BarstoolSportsIncMember_1d9585ac-dd1b-485a-8013-3a2e8db3483a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LegalEntityAxis_8cacc1d1-f7e4-42b5-8fbf-beaa23a7fb83" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_feb0b69d-e201-4b50-9022-2c23a7045545" xlink:to="loc_dei_LegalEntityAxis_8cacc1d1-f7e4-42b5-8fbf-beaa23a7fb83" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_8cacc1d1-f7e4-42b5-8fbf-beaa23a7fb83_default" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_8cacc1d1-f7e4-42b5-8fbf-beaa23a7fb83" xlink:to="loc_dei_EntityDomain_8cacc1d1-f7e4-42b5-8fbf-beaa23a7fb83_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityDomain_36596b68-13ed-49a3-ae1c-7861b04a0a09" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_8cacc1d1-f7e4-42b5-8fbf-beaa23a7fb83" xlink:to="loc_dei_EntityDomain_36596b68-13ed-49a3-ae1c-7861b04a0a09" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolSportsIncMember_43279900-54ee-45a3-b8a9-c545d59666ab" xlink:href="penn-20251231.xsd#penn_BarstoolSportsIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_36596b68-13ed-49a3-ae1c-7861b04a0a09" xlink:to="loc_penn_BarstoolSportsIncMember_43279900-54ee-45a3-b8a9-c545d59666ab" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_2dcc9554-e614-4314-bd48-2ee626ff013d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_feb0b69d-e201-4b50-9022-2c23a7045545" xlink:to="loc_us-gaap_StatementClassOfStockAxis_2dcc9554-e614-4314-bd48-2ee626ff013d" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_2dcc9554-e614-4314-bd48-2ee626ff013d_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_2dcc9554-e614-4314-bd48-2ee626ff013d" xlink:to="loc_us-gaap_ClassOfStockDomain_2dcc9554-e614-4314-bd48-2ee626ff013d_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_e790d998-ebb4-4a2e-9391-fbff833f49a2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_2dcc9554-e614-4314-bd48-2ee626ff013d" xlink:to="loc_us-gaap_ClassOfStockDomain_e790d998-ebb4-4a2e-9391-fbff833f49a2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesDPreferredStockMember_ca6ac0b5-aad3-4471-af2a-a881b4af8b0a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_e790d998-ebb4-4a2e-9391-fbff833f49a2" xlink:to="loc_us-gaap_SeriesDPreferredStockMember_ca6ac0b5-aad3-4471-af2a-a881b4af8b0a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquired_135397af-b26f-479d-939a-7d99d06771f3" xlink:href="penn-20251231.xsd#penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:to="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquired_135397af-b26f-479d-939a-7d99d06771f3" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis_06907b35-9492-4ac8-bb9b-a3705dc8c5e0" xlink:href="penn-20251231.xsd#penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:to="loc_penn_EquityMethodInvestmentAcquiredPercentageOfSharesAcquiredOnADelayedBasis_06907b35-9492-4ac8-bb9b-a3705dc8c5e0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_5149505a-b9f7-4542-acbf-570768e71f03" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_5149505a-b9f7-4542-acbf-570768e71f03" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredConsiderationTransferred_c7d4b0f1-0b32-4975-90d7-e5cf6a633ae4" xlink:href="penn-20251231.xsd#penn_EquityMethodInvestmentAcquiredConsiderationTransferred"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:to="loc_penn_EquityMethodInvestmentAcquiredConsiderationTransferred_c7d4b0f1-0b32-4975-90d7-e5cf6a633ae4" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireEquityMethodInvestments_3c972868-fd34-4070-8367-5b679222884e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquireEquityMethodInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:to="loc_us-gaap_PaymentsToAcquireEquityMethodInvestments_3c972868-fd34-4070-8367-5b679222884e" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EquityMethodInvestmentAcquiredConsiderationTransferredEquityInterestsIssuedAndIssuable_2970cc87-d8ef-4433-ac14-b63b23805f26" xlink:href="penn-20251231.xsd#penn_EquityMethodInvestmentAcquiredConsiderationTransferredEquityInterestsIssuedAndIssuable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:to="loc_penn_EquityMethodInvestmentAcquiredConsiderationTransferredEquityInterestsIssuedAndIssuable_2970cc87-d8ef-4433-ac14-b63b23805f26" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_42a9ced3-9c0f-4aa9-bb19-7c6574ce7a1c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_42a9ced3-9c0f-4aa9-bb19-7c6574ce7a1c" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockParOrStatedValuePerShare_a3e0e2ca-b839-432c-ad53-f5591269cb3f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_a23fcb9a-3f0c-4f43-99f9-202f8469cca8" xlink:to="loc_us-gaap_PreferredStockParOrStatedValuePerShare_a3e0e2ca-b839-432c-ad53-f5591269cb3f" xlink:type="arc" order="7"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesKansasJointVentureNarrativeDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#InvestmentsinandAdvancestoUnconsolidatedAffiliatesKansasJointVentureNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesKansasJointVentureNarrativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_535dae7c-4042-4650-91e5-781f8424d63a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_33b5db8c-c762-4f78-a3fb-32c57bf3d970" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_535dae7c-4042-4650-91e5-781f8424d63a" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_33b5db8c-c762-4f78-a3fb-32c57bf3d970" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_e1518f4d-7be3-482a-b2bf-9474774b0f76" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_33b5db8c-c762-4f78-a3fb-32c57bf3d970" xlink:to="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_e1518f4d-7be3-482a-b2bf-9474774b0f76" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_e1518f4d-7be3-482a-b2bf-9474774b0f76_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_e1518f4d-7be3-482a-b2bf-9474774b0f76" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_e1518f4d-7be3-482a-b2bf-9474774b0f76_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_EquityMethodInvesteeNameDomain_919de89c-6fd4-4c19-b350-9ada4e8a9169" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_e1518f4d-7be3-482a-b2bf-9474774b0f76" xlink:to="loc_srt_EquityMethodInvesteeNameDomain_919de89c-6fd4-4c19-b350-9ada4e8a9169" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_KansasEntertainmentLLCMember_64d52964-815d-4e9a-8f3f-8783fd5b8be4" xlink:href="penn-20251231.xsd#penn_KansasEntertainmentLLCMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_EquityMethodInvesteeNameDomain_919de89c-6fd4-4c19-b350-9ada4e8a9169" xlink:to="loc_penn_KansasEntertainmentLLCMember_64d52964-815d-4e9a-8f3f-8783fd5b8be4" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestments_b04cc001-455e-40b3-8918-9b11f161acee" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_535dae7c-4042-4650-91e5-781f8424d63a" xlink:to="loc_us-gaap_EquityMethodInvestments_b04cc001-455e-40b3-8918-9b11f161acee" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentDividendsOrDistributions_d0b57ce4-bfb9-44e4-a7ef-56c2523aa6bf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestmentDividendsOrDistributions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_535dae7c-4042-4650-91e5-781f8424d63a" xlink:to="loc_us-gaap_EquityMethodInvestmentDividendsOrDistributions_d0b57ce4-bfb9-44e4-a7ef-56c2523aa6bf" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesScheduleofSummaryInformationDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#InvestmentsinandAdvancestoUnconsolidatedAffiliatesScheduleofSummaryInformationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/InvestmentsinandAdvancestoUnconsolidatedAffiliatesScheduleofSummaryInformationDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_535d6930-f6ed-4c80-a4ae-56c6d36a5f65" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_a6c7b4bf-ded3-4724-b09e-eaebd810fea9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_535d6930-f6ed-4c80-a4ae-56c6d36a5f65" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_a6c7b4bf-ded3-4724-b09e-eaebd810fea9" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis_8a8607cf-d982-4274-a7fd-4a30c6852eb3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_a6c7b4bf-ded3-4724-b09e-eaebd810fea9" xlink:to="loc_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis_8a8607cf-d982-4274-a7fd-4a30c6852eb3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain_8a8607cf-d982-4274-a7fd-4a30c6852eb3_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis_8a8607cf-d982-4274-a7fd-4a30c6852eb3" xlink:to="loc_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain_8a8607cf-d982-4274-a7fd-4a30c6852eb3_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain_bc19d87c-0b73-4efa-8170-2e749502f4f9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeAxis_8a8607cf-d982-4274-a7fd-4a30c6852eb3" xlink:to="loc_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain_bc19d87c-0b73-4efa-8170-2e749502f4f9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_KansasEntertainmentLLCMember_d859dd66-515c-488f-a5d7-e9dfc20f1fb5" xlink:href="penn-20251231.xsd#penn_KansasEntertainmentLLCMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentNonconsolidatedInvesteeDomain_bc19d87c-0b73-4efa-8170-2e749502f4f9" xlink:to="loc_penn_KansasEntertainmentLLCMember_d859dd66-515c-488f-a5d7-e9dfc20f1fb5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_535d6930-f6ed-4c80-a4ae-56c6d36a5f65" xlink:to="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_5e713079-1b99-438c-a6ca-05d87178a705" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:to="loc_us-gaap_AssetsCurrent_5e713079-1b99-438c-a6ca-05d87178a705" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsNoncurrent_d3cce29c-7a25-4e2a-bad8-d0630e09a5e1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:to="loc_us-gaap_AssetsNoncurrent_d3cce29c-7a25-4e2a-bad8-d0630e09a5e1" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_84ae9a80-d903-4641-95f4-d60001add612" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:to="loc_us-gaap_LiabilitiesCurrent_84ae9a80-d903-4641-95f4-d60001add612" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_2d7158a2-e05f-4dd7-bae1-9f5747c2270b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_2d7158a2-e05f-4dd7-bae1-9f5747c2270b" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_b12a97c2-2aa0-4e4a-a3d6-2d398430aa23" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostsAndExpenses"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:to="loc_us-gaap_CostsAndExpenses_b12a97c2-2aa0-4e4a-a3d6-2d398430aa23" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingIncomeLoss_d3715745-2414-44ed-aa79-1c870e3e2729" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:to="loc_us-gaap_OperatingIncomeLoss_d3715745-2414-44ed-aa79-1c870e3e2729" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_3d9bee7e-fac5-4b12-9a3f-60e728866430" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:to="loc_us-gaap_ProfitLoss_3d9bee7e-fac5-4b12-9a3f-60e728866430" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_23918176-19b6-4a47-98c1-2927e6df4432" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvestmentSummarizedFinancialInformationAbstract_f89a1fa5-5318-4193-b17e-a9eb761cc159" xlink:to="loc_us-gaap_NetIncomeLoss_23918176-19b6-4a47-98c1-2927e6df4432" xlink:type="arc" order="8"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/PropertyandEquipmentNetScheduleofPropertyandEquipmentNetDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#PropertyandEquipmentNetScheduleofPropertyandEquipmentNetDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/PropertyandEquipmentNetScheduleofPropertyandEquipmentNetDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentLineItems_b90216c8-f07a-4e3d-9a0a-3445b95b1933" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_e6cbd9d9-09ea-4cd1-af43-920ab26c8da9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_b90216c8-f07a-4e3d-9a0a-3445b95b1933" xlink:to="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_e6cbd9d9-09ea-4cd1-af43-920ab26c8da9" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_af23370b-fe48-47f6-865f-36e99c166baf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_e6cbd9d9-09ea-4cd1-af43-920ab26c8da9" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_af23370b-fe48-47f6-865f-36e99c166baf" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_af23370b-fe48-47f6-865f-36e99c166baf_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_af23370b-fe48-47f6-865f-36e99c166baf" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_af23370b-fe48-47f6-865f-36e99c166baf_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_b660492a-0e84-4e7c-b061-e1b4ff29864f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_af23370b-fe48-47f6-865f-36e99c166baf" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_b660492a-0e84-4e7c-b061-e1b4ff29864f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AssetsExcludingAssetsHeldUnderMasterLeasesMember_79b3ea0c-12c0-4b7c-bb78-bff73fb0a204" xlink:href="penn-20251231.xsd#penn_AssetsExcludingAssetsHeldUnderMasterLeasesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_b660492a-0e84-4e7c-b061-e1b4ff29864f" xlink:to="loc_penn_AssetsExcludingAssetsHeldUnderMasterLeasesMember_79b3ea0c-12c0-4b7c-bb78-bff73fb0a204" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LandAndLandImprovementsNotSubjectToMasterLeaseMember_812cab9f-ee9f-4242-87d9-27396e319de2" xlink:href="penn-20251231.xsd#penn_LandAndLandImprovementsNotSubjectToMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AssetsExcludingAssetsHeldUnderMasterLeasesMember_79b3ea0c-12c0-4b7c-bb78-bff73fb0a204" xlink:to="loc_penn_LandAndLandImprovementsNotSubjectToMasterLeaseMember_812cab9f-ee9f-4242-87d9-27396e319de2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BuildingsVesselsAndImprovementsNotSubjectToMasterLeaseMember_d1cc28b1-a95a-4cc4-b0e0-4d3860932393" xlink:href="penn-20251231.xsd#penn_BuildingsVesselsAndImprovementsNotSubjectToMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AssetsExcludingAssetsHeldUnderMasterLeasesMember_79b3ea0c-12c0-4b7c-bb78-bff73fb0a204" xlink:to="loc_penn_BuildingsVesselsAndImprovementsNotSubjectToMasterLeaseMember_d1cc28b1-a95a-4cc4-b0e0-4d3860932393" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FurnitureFixturesAndEquipmentNotSubjectToMasterLeaseMember_bac8ba4f-f6c3-40ff-8370-04949fb509bb" xlink:href="penn-20251231.xsd#penn_FurnitureFixturesAndEquipmentNotSubjectToMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AssetsExcludingAssetsHeldUnderMasterLeasesMember_79b3ea0c-12c0-4b7c-bb78-bff73fb0a204" xlink:to="loc_penn_FurnitureFixturesAndEquipmentNotSubjectToMasterLeaseMember_bac8ba4f-f6c3-40ff-8370-04949fb509bb" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseholdImprovementsNotSubjectToMasterLeaseMember_40473cc0-c193-4053-a7c9-1e040936fcbc" xlink:href="penn-20251231.xsd#penn_LeaseholdImprovementsNotSubjectToMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AssetsExcludingAssetsHeldUnderMasterLeasesMember_79b3ea0c-12c0-4b7c-bb78-bff73fb0a204" xlink:to="loc_penn_LeaseholdImprovementsNotSubjectToMasterLeaseMember_40473cc0-c193-4053-a7c9-1e040936fcbc" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConstructionInProgressNotSubjectToMasterLeaseMember_795ac022-e7ad-4f51-890b-204e0a06c1f8" xlink:href="penn-20251231.xsd#penn_ConstructionInProgressNotSubjectToMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AssetsExcludingAssetsHeldUnderMasterLeasesMember_79b3ea0c-12c0-4b7c-bb78-bff73fb0a204" xlink:to="loc_penn_ConstructionInProgressNotSubjectToMasterLeaseMember_795ac022-e7ad-4f51-890b-204e0a06c1f8" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AssetsHeldUnderMasterLeasesMember_43e7aea8-3c59-47c0-b452-accc6d08f093" xlink:href="penn-20251231.xsd#penn_AssetsHeldUnderMasterLeasesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_b660492a-0e84-4e7c-b061-e1b4ff29864f" xlink:to="loc_penn_AssetsHeldUnderMasterLeasesMember_43e7aea8-3c59-47c0-b452-accc6d08f093" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LandAndLandImprovementsSubjectToMasterLeaseMember_bfe6b491-1ec9-4800-b10a-ef92520d0696" xlink:href="penn-20251231.xsd#penn_LandAndLandImprovementsSubjectToMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AssetsHeldUnderMasterLeasesMember_43e7aea8-3c59-47c0-b452-accc6d08f093" xlink:to="loc_penn_LandAndLandImprovementsSubjectToMasterLeaseMember_bfe6b491-1ec9-4800-b10a-ef92520d0696" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BuildingsVesselsAndImprovementsSubjectToMasterLeaseMember_cb98d6ba-306f-475c-aefe-30d216766752" xlink:href="penn-20251231.xsd#penn_BuildingsVesselsAndImprovementsSubjectToMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AssetsHeldUnderMasterLeasesMember_43e7aea8-3c59-47c0-b452-accc6d08f093" xlink:to="loc_penn_BuildingsVesselsAndImprovementsSubjectToMasterLeaseMember_cb98d6ba-306f-475c-aefe-30d216766752" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentGross_dc0e54fc-87b7-4c6e-a227-f4c10ae3c551" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_b90216c8-f07a-4e3d-9a0a-3445b95b1933" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentGross_dc0e54fc-87b7-4c6e-a227-f4c10ae3c551" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_3e85d1a1-54f6-4cb0-a8cb-d3ab87527f24" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_b90216c8-f07a-4e3d-9a0a-3445b95b1933" xlink:to="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_3e85d1a1-54f6-4cb0-a8cb-d3ab87527f24" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_85eab580-5f77-4b68-8976-afde61ac96dd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_b90216c8-f07a-4e3d-9a0a-3445b95b1933" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_85eab580-5f77-4b68-8976-afde61ac96dd" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/PropertyandEquipmentNetDepreciationExpenseDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#PropertyandEquipmentNetDepreciationExpenseDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/PropertyandEquipmentNetDepreciationExpenseDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentLineItems_149e563f-28f6-4e85-b5d7-e7541033664b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_c3844cf7-a0b7-480b-91ca-5f85413ac034" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_149e563f-28f6-4e85-b5d7-e7541033664b" xlink:to="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_c3844cf7-a0b7-480b-91ca-5f85413ac034" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_d3f9e983-d60e-42b9-9d6f-7f71a70da5e1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_c3844cf7-a0b7-480b-91ca-5f85413ac034" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_d3f9e983-d60e-42b9-9d6f-7f71a70da5e1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_d3f9e983-d60e-42b9-9d6f-7f71a70da5e1_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_d3f9e983-d60e-42b9-9d6f-7f71a70da5e1" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_d3f9e983-d60e-42b9-9d6f-7f71a70da5e1_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_d7c0382f-da51-4e26-85fa-35f5ca8efd9e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_d3f9e983-d60e-42b9-9d6f-7f71a70da5e1" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_d7c0382f-da51-4e26-85fa-35f5ca8efd9e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AssetsHeldUnderMasterLeasesMember_6a82c8ef-75c8-4428-8093-f7ba4f21dced" xlink:href="penn-20251231.xsd#penn_AssetsHeldUnderMasterLeasesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_d7c0382f-da51-4e26-85fa-35f5ca8efd9e" xlink:to="loc_penn_AssetsHeldUnderMasterLeasesMember_6a82c8ef-75c8-4428-8093-f7ba4f21dced" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Depreciation_11591096-6c58-438a-a09a-d1a3286ee4de" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Depreciation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_149e563f-28f6-4e85-b5d7-e7541033664b" xlink:to="loc_us-gaap_Depreciation_11591096-6c58-438a-a09a-d1a3286ee4de" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsGoodwillandAccumulatedGoodwillImpairmentLossesDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#GoodwillandOtherIntangibleAssetsGoodwillandAccumulatedGoodwillImpairmentLossesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsGoodwillandAccumulatedGoodwillImpairmentLossesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillLineItems_afaa1cde-0536-448a-bb37-69f5c7db0efe" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfGoodwillTable_4a1bfb4f-ee5b-4028-b8c2-d3929fc69662" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfGoodwillTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_GoodwillLineItems_afaa1cde-0536-448a-bb37-69f5c7db0efe" xlink:to="loc_us-gaap_ScheduleOfGoodwillTable_4a1bfb4f-ee5b-4028-b8c2-d3929fc69662" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_6d134b34-ee9f-4597-8c9d-6c9b209627d4" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_4a1bfb4f-ee5b-4028-b8c2-d3929fc69662" xlink:to="loc_srt_ConsolidationItemsAxis_6d134b34-ee9f-4597-8c9d-6c9b209627d4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_6d134b34-ee9f-4597-8c9d-6c9b209627d4_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ConsolidationItemsAxis_6d134b34-ee9f-4597-8c9d-6c9b209627d4" xlink:to="loc_srt_ConsolidationItemsDomain_6d134b34-ee9f-4597-8c9d-6c9b209627d4_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_b2e2622f-a099-4324-bd31-f976c2b8447f" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ConsolidationItemsAxis_6d134b34-ee9f-4597-8c9d-6c9b209627d4" xlink:to="loc_srt_ConsolidationItemsDomain_b2e2622f-a099-4324-bd31-f976c2b8447f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember_f769a145-1f99-49c4-8868-b5430efe3226" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingSegmentsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_b2e2622f-a099-4324-bd31-f976c2b8447f" xlink:to="loc_us-gaap_OperatingSegmentsMember_f769a145-1f99-49c4-8868-b5430efe3226" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateNonSegmentMember_fb4f3b28-d5e3-4be9-acc1-5e3e05f802db" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CorporateNonSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_b2e2622f-a099-4324-bd31-f976c2b8447f" xlink:to="loc_us-gaap_CorporateNonSegmentMember_fb4f3b28-d5e3-4be9-acc1-5e3e05f802db" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_b42c4185-17a9-4edc-8bda-be7b0589ce78" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_4a1bfb4f-ee5b-4028-b8c2-d3929fc69662" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_b42c4185-17a9-4edc-8bda-be7b0589ce78" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_b42c4185-17a9-4edc-8bda-be7b0589ce78_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_b42c4185-17a9-4edc-8bda-be7b0589ce78" xlink:to="loc_us-gaap_SegmentDomain_b42c4185-17a9-4edc-8bda-be7b0589ce78_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_2184eb43-990b-4944-853e-2bff15813494" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_b42c4185-17a9-4edc-8bda-be7b0589ce78" xlink:to="loc_us-gaap_SegmentDomain_2184eb43-990b-4944-853e-2bff15813494" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NortheastSegmentMember_0c7aef5b-68fa-4f0f-ad82-919441a98a62" xlink:href="penn-20251231.xsd#penn_NortheastSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_2184eb43-990b-4944-853e-2bff15813494" xlink:to="loc_penn_NortheastSegmentMember_0c7aef5b-68fa-4f0f-ad82-919441a98a62" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SouthSegmentMember_b3ac4efc-efa4-4e58-859b-e48eea5a7d61" xlink:href="penn-20251231.xsd#penn_SouthSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_2184eb43-990b-4944-853e-2bff15813494" xlink:to="loc_penn_SouthSegmentMember_b3ac4efc-efa4-4e58-859b-e48eea5a7d61" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WestSegmentMember_b635f3a4-9f24-4dcf-8a53-781c671a5ec1" xlink:href="penn-20251231.xsd#penn_WestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_2184eb43-990b-4944-853e-2bff15813494" xlink:to="loc_penn_WestSegmentMember_b635f3a4-9f24-4dcf-8a53-781c671a5ec1" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MidwestSegmentMember_c49b42c8-de1a-4bab-964f-388de75d0d53" xlink:href="penn-20251231.xsd#penn_MidwestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_2184eb43-990b-4944-853e-2bff15813494" xlink:to="loc_penn_MidwestSegmentMember_c49b42c8-de1a-4bab-964f-388de75d0d53" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InteractiveSegmentMember_1850ffe5-34cf-4667-8032-c1177fc21761" xlink:href="penn-20251231.xsd#penn_InteractiveSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_2184eb43-990b-4944-853e-2bff15813494" xlink:to="loc_penn_InteractiveSegmentMember_1850ffe5-34cf-4667-8032-c1177fc21761" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillRollForward_be297e71-0058-48ff-acd4-a93be284f48d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillRollForward"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillLineItems_afaa1cde-0536-448a-bb37-69f5c7db0efe" xlink:to="loc_us-gaap_GoodwillRollForward_be297e71-0058-48ff-acd4-a93be284f48d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross_1f71ebfb-214b-4f71-9e5e-ea472c8d9f7a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillGross"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_be297e71-0058-48ff-acd4-a93be284f48d" xlink:to="loc_us-gaap_GoodwillGross_1f71ebfb-214b-4f71-9e5e-ea472c8d9f7a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_5c8102ae-0b8c-41de-a176-ed7cd34d715b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_be297e71-0058-48ff-acd4-a93be284f48d" xlink:to="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_5c8102ae-0b8c-41de-a176-ed7cd34d715b" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_084e6ec1-fc34-416e-991e-d72bd00f1c5d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Goodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_be297e71-0058-48ff-acd4-a93be284f48d" xlink:to="loc_us-gaap_Goodwill_084e6ec1-fc34-416e-991e-d72bd00f1c5d" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_e9ed5a26-1dba-4106-9a53-7720cc365680" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillForeignCurrencyTranslationGainLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_be297e71-0058-48ff-acd4-a93be284f48d" xlink:to="loc_us-gaap_GoodwillForeignCurrencyTranslationGainLoss_e9ed5a26-1dba-4106-9a53-7720cc365680" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairmentLoss_7c93700b-9e05-4197-96d6-c91a7e67adae" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillRollForward_be297e71-0058-48ff-acd4-a93be284f48d" xlink:to="loc_us-gaap_GoodwillImpairmentLoss_7c93700b-9e05-4197-96d6-c91a7e67adae" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillGross_a02a1209-a2bd-42c7-af67-8d95aede03e0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillGross"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_f2ace30c-b843-4b3a-ba21-e22a74f2c452" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_9304da16-6659-4b73-8414-f3a4e48e6eb3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Goodwill"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsAnnualAssessmentsforImpairmentDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#GoodwillandOtherIntangibleAssetsAnnualAssessmentsforImpairmentDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsAnnualAssessmentsforImpairmentDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_76f6fd55-aeb7-4601-aa91-2c24ee8afe59" xlink:href="penn-20251231.xsd#penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_d2c3ad1d-9b6d-4820-9997-89c7684d3610" xlink:href="penn-20251231.xsd#penn_ScheduleOfGoodwillAndIntangibleAssetsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_76f6fd55-aeb7-4601-aa91-2c24ee8afe59" xlink:to="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_d2c3ad1d-9b6d-4820-9997-89c7684d3610" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_ba7eb4eb-5f7b-42e0-a5d2-f72a5b6e742d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_d2c3ad1d-9b6d-4820-9997-89c7684d3610" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_ba7eb4eb-5f7b-42e0-a5d2-f72a5b6e742d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_ba7eb4eb-5f7b-42e0-a5d2-f72a5b6e742d_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_ba7eb4eb-5f7b-42e0-a5d2-f72a5b6e742d" xlink:to="loc_us-gaap_SegmentDomain_ba7eb4eb-5f7b-42e0-a5d2-f72a5b6e742d_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_c7ce4dc9-6b44-4068-9625-3b4d74507381" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_ba7eb4eb-5f7b-42e0-a5d2-f72a5b6e742d" xlink:to="loc_us-gaap_SegmentDomain_c7ce4dc9-6b44-4068-9625-3b4d74507381" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NortheastSegmentMember_07e0583c-37b9-482f-9540-1efd997fad1d" xlink:href="penn-20251231.xsd#penn_NortheastSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_c7ce4dc9-6b44-4068-9625-3b4d74507381" xlink:to="loc_penn_NortheastSegmentMember_07e0583c-37b9-482f-9540-1efd997fad1d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SouthSegmentMember_3a4113c5-236e-4a5b-9b95-5bc6e159630a" xlink:href="penn-20251231.xsd#penn_SouthSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_c7ce4dc9-6b44-4068-9625-3b4d74507381" xlink:to="loc_penn_SouthSegmentMember_3a4113c5-236e-4a5b-9b95-5bc6e159630a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WestSegmentMember_019be1b2-9aad-7164-b4af-ad1e3489ef24" xlink:href="penn-20251231.xsd#penn_WestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_c7ce4dc9-6b44-4068-9625-3b4d74507381" xlink:to="loc_penn_WestSegmentMember_019be1b2-9aad-7164-b4af-ad1e3489ef24" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MidwestSegmentMember_8e536f96-30e1-496f-a02b-e136ea818633" xlink:href="penn-20251231.xsd#penn_MidwestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_c7ce4dc9-6b44-4068-9625-3b4d74507381" xlink:to="loc_penn_MidwestSegmentMember_8e536f96-30e1-496f-a02b-e136ea818633" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InteractiveSegmentMember_019be1b3-1bd1-7f0a-af68-8e80be53627e" xlink:href="penn-20251231.xsd#penn_InteractiveSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_c7ce4dc9-6b44-4068-9625-3b4d74507381" xlink:to="loc_penn_InteractiveSegmentMember_019be1b3-1bd1-7f0a-af68-8e80be53627e" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_67da5333-ce23-4dba-811b-7ad95e569800" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_d2c3ad1d-9b6d-4820-9997-89c7684d3610" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_67da5333-ce23-4dba-811b-7ad95e569800" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_67da5333-ce23-4dba-811b-7ad95e569800_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_67da5333-ce23-4dba-811b-7ad95e569800" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_67da5333-ce23-4dba-811b-7ad95e569800_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_8eb681e0-e290-409e-b60b-a6531d9e0f0a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_67da5333-ce23-4dba-811b-7ad95e569800" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_8eb681e0-e290-409e-b60b-a6531d9e0f0a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LicensingAgreementsMember_33ce7e3c-6d61-4fd3-8395-41cdc70c9f4d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LicensingAgreementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_8eb681e0-e290-409e-b60b-a6531d9e0f0a" xlink:to="loc_us-gaap_LicensingAgreementsMember_33ce7e3c-6d61-4fd3-8395-41cdc70c9f4d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TrademarksMember_95818482-c74b-42d3-b433-aa4107f61c96" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TrademarksMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_8eb681e0-e290-409e-b60b-a6531d9e0f0a" xlink:to="loc_us-gaap_TrademarksMember_95818482-c74b-42d3-b433-aa4107f61c96" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairmentLoss_aca469ed-e78c-49ce-9c6a-797c9b62e5f6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_76f6fd55-aeb7-4601-aa91-2c24ee8afe59" xlink:to="loc_us-gaap_GoodwillImpairmentLoss_aca469ed-e78c-49ce-9c6a-797c9b62e5f6" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_ceb83852-6be9-46af-b321-28d9c7b4bb96" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_76f6fd55-aeb7-4601-aa91-2c24ee8afe59" xlink:to="loc_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_ceb83852-6be9-46af-b321-28d9c7b4bb96" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsNarrativeDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#GoodwillandOtherIntangibleAssetsNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsNarrativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:href="penn-20251231.xsd#penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_5bc2f152-4692-458d-87e9-1883b0057a35" xlink:href="penn-20251231.xsd#penn_ScheduleOfGoodwillAndIntangibleAssetsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:to="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_5bc2f152-4692-458d-87e9-1883b0057a35" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_33b3bc93-8a68-4082-986b-9fca5df2fcbb" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_5bc2f152-4692-458d-87e9-1883b0057a35" xlink:to="loc_srt_ConsolidationItemsAxis_33b3bc93-8a68-4082-986b-9fca5df2fcbb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_33b3bc93-8a68-4082-986b-9fca5df2fcbb_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ConsolidationItemsAxis_33b3bc93-8a68-4082-986b-9fca5df2fcbb" xlink:to="loc_srt_ConsolidationItemsDomain_33b3bc93-8a68-4082-986b-9fca5df2fcbb_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_486c72e8-0937-46de-9fba-c8d4ea7971bb" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ConsolidationItemsAxis_33b3bc93-8a68-4082-986b-9fca5df2fcbb" xlink:to="loc_srt_ConsolidationItemsDomain_486c72e8-0937-46de-9fba-c8d4ea7971bb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember_4466a468-aa7c-469f-b868-4d9120c726b8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingSegmentsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_486c72e8-0937-46de-9fba-c8d4ea7971bb" xlink:to="loc_us-gaap_OperatingSegmentsMember_4466a468-aa7c-469f-b868-4d9120c726b8" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_f7441363-455d-4411-8004-462f5096808d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_5bc2f152-4692-458d-87e9-1883b0057a35" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_f7441363-455d-4411-8004-462f5096808d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_f7441363-455d-4411-8004-462f5096808d_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_f7441363-455d-4411-8004-462f5096808d" xlink:to="loc_us-gaap_SegmentDomain_f7441363-455d-4411-8004-462f5096808d_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_65dc8360-2e0a-4de8-b5da-f8c10b6fe87f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_f7441363-455d-4411-8004-462f5096808d" xlink:to="loc_us-gaap_SegmentDomain_65dc8360-2e0a-4de8-b5da-f8c10b6fe87f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InteractiveSegmentMember_1fdc6493-b90b-4390-af0e-617deb46f3da" xlink:href="penn-20251231.xsd#penn_InteractiveSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_65dc8360-2e0a-4de8-b5da-f8c10b6fe87f" xlink:to="loc_penn_InteractiveSegmentMember_1fdc6493-b90b-4390-af0e-617deb46f3da" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MidwestSegmentMember_b81a493d-f082-42be-b470-d1194a94e72d" xlink:href="penn-20251231.xsd#penn_MidwestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_65dc8360-2e0a-4de8-b5da-f8c10b6fe87f" xlink:to="loc_penn_MidwestSegmentMember_b81a493d-f082-42be-b470-d1194a94e72d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SouthAndWestSegmentsMember_019c8dd5-92c2-7b26-9669-02fe3c3bb653" xlink:href="penn-20251231.xsd#penn_SouthAndWestSegmentsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_65dc8360-2e0a-4de8-b5da-f8c10b6fe87f" xlink:to="loc_penn_SouthAndWestSegmentsMember_019c8dd5-92c2-7b26-9669-02fe3c3bb653" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_ba555a65-7b41-4205-8ec9-9ab3618b9192" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_5bc2f152-4692-458d-87e9-1883b0057a35" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_ba555a65-7b41-4205-8ec9-9ab3618b9192" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_ba555a65-7b41-4205-8ec9-9ab3618b9192_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_ba555a65-7b41-4205-8ec9-9ab3618b9192" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_ba555a65-7b41-4205-8ec9-9ab3618b9192_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_525ba29b-0189-4213-947d-4fed1999cd5e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_ba555a65-7b41-4205-8ec9-9ab3618b9192" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_525ba29b-0189-4213-947d-4fed1999cd5e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AmeristarCouncilBluffsTrademarkMember_887d27fd-219e-4bc5-8f8a-c4105775faaa" xlink:href="penn-20251231.xsd#penn_AmeristarCouncilBluffsTrademarkMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_525ba29b-0189-4213-947d-4fed1999cd5e" xlink:to="loc_penn_AmeristarCouncilBluffsTrademarkMember_887d27fd-219e-4bc5-8f8a-c4105775faaa" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_7ee610fa-4290-4fb9-9de8-c74ba1254c32" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsTable_5bc2f152-4692-458d-87e9-1883b0057a35" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_7ee610fa-4290-4fb9-9de8-c74ba1254c32" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_7ee610fa-4290-4fb9-9de8-c74ba1254c32_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_7ee610fa-4290-4fb9-9de8-c74ba1254c32" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_7ee610fa-4290-4fb9-9de8-c74ba1254c32_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_782d253e-d567-44ca-8869-4bd9abae5ac9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_7ee610fa-4290-4fb9-9de8-c74ba1254c32" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_782d253e-d567-44ca-8869-4bd9abae5ac9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LicensingAgreementsMember_137144c7-b281-4652-bc1c-b5e6101208d6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LicensingAgreementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_782d253e-d567-44ca-8869-4bd9abae5ac9" xlink:to="loc_us-gaap_LicensingAgreementsMember_137144c7-b281-4652-bc1c-b5e6101208d6" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TrademarksMember_ce3c53ca-c04d-4540-930b-569f4fcdc397" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TrademarksMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_782d253e-d567-44ca-8869-4bd9abae5ac9" xlink:to="loc_us-gaap_TrademarksMember_ce3c53ca-c04d-4540-930b-569f4fcdc397" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairmentLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_019c7e8f-3dfa-7615-9d56-c35a569c8159" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillImpairmentLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:to="loc_us-gaap_GoodwillImpairmentLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_019c7e8f-3dfa-7615-9d56-c35a569c8159" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairmentLoss_75811cdb-2e63-4ab4-a206-fa25b7d64327" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:to="loc_us-gaap_GoodwillImpairmentLoss_75811cdb-2e63-4ab4-a206-fa25b7d64327" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_b83aa5d1-36eb-4c47-a3ac-aeb9eef1da48" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_b83aa5d1-36eb-4c47-a3ac-aeb9eef1da48" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetUsefulLife_f1bf70b1-8548-4296-8cdb-2b145c9d7aa4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetUsefulLife_f1bf70b1-8548-4296-8cdb-2b145c9d7aa4" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_688225c2-675e-409d-800e-f8b4a3929d79" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:to="loc_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_688225c2-675e-409d-800e-f8b4a3929d79" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefinitelivedIntangibleAssetsAcquired_0f2168e2-6a19-453b-bfd1-cfb2421969b2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefinitelivedIntangibleAssetsAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:to="loc_us-gaap_IndefinitelivedIntangibleAssetsAcquired_0f2168e2-6a19-453b-bfd1-cfb2421969b2" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfIntangibleAssets_b27fa25e-0476-4a9b-b7e4-6d8888e0e926" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:to="loc_us-gaap_AmortizationOfIntangibleAssets_b27fa25e-0476-4a9b-b7e4-6d8888e0e926" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ImpairmentOfIntangibleAssetIndefiniteLivedExcludingGoodwillStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_019c6536-795d-7e7e-b755-87856d3ccba2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ImpairmentOfIntangibleAssetIndefiniteLivedExcludingGoodwillStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_c48a1246-a70c-4331-929f-2750b695d275" xlink:to="loc_us-gaap_ImpairmentOfIntangibleAssetIndefiniteLivedExcludingGoodwillStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_019c6536-795d-7e7e-b755-87856d3ccba2" xlink:type="arc" order="7"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsReportingUnitsWithNegativeCarryingValuesDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#GoodwillandOtherIntangibleAssetsReportingUnitsWithNegativeCarryingValuesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsReportingUnitsWithNegativeCarryingValuesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillLineItems_9bf050da-a1f4-4a62-b218-07108b431e6d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfGoodwillTable_1d750d3b-a230-43ca-ad83-69142683ff58" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfGoodwillTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_GoodwillLineItems_9bf050da-a1f4-4a62-b218-07108b431e6d" xlink:to="loc_us-gaap_ScheduleOfGoodwillTable_1d750d3b-a230-43ca-ad83-69142683ff58" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_c1e934f5-329c-4e03-a162-6c676bf8cd75" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_1d750d3b-a230-43ca-ad83-69142683ff58" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_c1e934f5-329c-4e03-a162-6c676bf8cd75" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_c1e934f5-329c-4e03-a162-6c676bf8cd75_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_c1e934f5-329c-4e03-a162-6c676bf8cd75" xlink:to="loc_us-gaap_SegmentDomain_c1e934f5-329c-4e03-a162-6c676bf8cd75_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_4c111a97-57a6-416c-a969-9a68279d8a3a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_c1e934f5-329c-4e03-a162-6c676bf8cd75" xlink:to="loc_us-gaap_SegmentDomain_4c111a97-57a6-416c-a969-9a68279d8a3a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NortheastSegmentMember_268a0741-f76c-42e5-9acd-ed378afe1c95" xlink:href="penn-20251231.xsd#penn_NortheastSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_4c111a97-57a6-416c-a969-9a68279d8a3a" xlink:to="loc_penn_NortheastSegmentMember_268a0741-f76c-42e5-9acd-ed378afe1c95" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SouthSegmentMember_189fa75f-8bc6-4689-beb9-f95a7348b7b1" xlink:href="penn-20251231.xsd#penn_SouthSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_4c111a97-57a6-416c-a969-9a68279d8a3a" xlink:to="loc_penn_SouthSegmentMember_189fa75f-8bc6-4689-beb9-f95a7348b7b1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WestSegmentMember_5972a9c3-4e60-4795-be33-da9521bd28d4" xlink:href="penn-20251231.xsd#penn_WestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_4c111a97-57a6-416c-a969-9a68279d8a3a" xlink:to="loc_penn_WestSegmentMember_5972a9c3-4e60-4795-be33-da9521bd28d4" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MidwestSegmentMember_0c65baa8-290a-4bda-87f1-e81df886e9d9" xlink:href="penn-20251231.xsd#penn_MidwestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_4c111a97-57a6-416c-a969-9a68279d8a3a" xlink:to="loc_penn_MidwestSegmentMember_0c65baa8-290a-4bda-87f1-e81df886e9d9" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReportingUnitAxis_21a3ac28-69e6-418c-878e-580d76722647" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ReportingUnitAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_1d750d3b-a230-43ca-ad83-69142683ff58" xlink:to="loc_us-gaap_ReportingUnitAxis_21a3ac28-69e6-418c-878e-580d76722647" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReportingUnitDomain_21a3ac28-69e6-418c-878e-580d76722647_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ReportingUnitDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ReportingUnitAxis_21a3ac28-69e6-418c-878e-580d76722647" xlink:to="loc_us-gaap_ReportingUnitDomain_21a3ac28-69e6-418c-878e-580d76722647_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReportingUnitDomain_7f842571-d41f-4f5b-aa04-231ef86e0a6c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ReportingUnitDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ReportingUnitAxis_21a3ac28-69e6-418c-878e-580d76722647" xlink:to="loc_us-gaap_ReportingUnitDomain_7f842571-d41f-4f5b-aa04-231ef86e0a6c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PlainridgeParkCasinoMember_f696e5b9-8701-4168-ac1a-789c8139c8ad" xlink:href="penn-20251231.xsd#penn_PlainridgeParkCasinoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReportingUnitDomain_7f842571-d41f-4f5b-aa04-231ef86e0a6c" xlink:to="loc_penn_PlainridgeParkCasinoMember_f696e5b9-8701-4168-ac1a-789c8139c8ad" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AmeristarVicksburgMember_bb4a83da-7084-4e26-a9e7-6670eaa92cb0" xlink:href="penn-20251231.xsd#penn_AmeristarVicksburgMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReportingUnitDomain_7f842571-d41f-4f5b-aa04-231ef86e0a6c" xlink:to="loc_penn_AmeristarVicksburgMember_bb4a83da-7084-4e26-a9e7-6670eaa92cb0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BoomtownNewOrleansMember_019c12f9-d108-736e-a15f-541fb7d461d9" xlink:href="penn-20251231.xsd#penn_BoomtownNewOrleansMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReportingUnitDomain_7f842571-d41f-4f5b-aa04-231ef86e0a6c" xlink:to="loc_penn_BoomtownNewOrleansMember_019c12f9-d108-736e-a15f-541fb7d461d9" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CactusPetesAndHorseshuMember_50961dc8-2cfb-4cfa-8537-bfcb606a0868" xlink:href="penn-20251231.xsd#penn_CactusPetesAndHorseshuMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReportingUnitDomain_7f842571-d41f-4f5b-aa04-231ef86e0a6c" xlink:to="loc_penn_CactusPetesAndHorseshuMember_50961dc8-2cfb-4cfa-8537-bfcb606a0868" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AmeristarCouncilBluffsMember_a8375232-7904-4b97-842c-c7cd5dbd9a55" xlink:href="penn-20251231.xsd#penn_AmeristarCouncilBluffsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ReportingUnitDomain_7f842571-d41f-4f5b-aa04-231ef86e0a6c" xlink:to="loc_penn_AmeristarCouncilBluffsMember_a8375232-7904-4b97-842c-c7cd5dbd9a55" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReportingUnitZeroOrNegativeCarryingAmountNumber_185066db-0bdd-45ce-b977-1efc25e964d8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ReportingUnitZeroOrNegativeCarryingAmountNumber"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillLineItems_9bf050da-a1f4-4a62-b218-07108b431e6d" xlink:to="loc_us-gaap_ReportingUnitZeroOrNegativeCarryingAmountNumber_185066db-0bdd-45ce-b977-1efc25e964d8" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReportingUnitZeroOrNegativeCarryingAmountAmountOfAllocatedGoodwill_e187e676-eb02-47c1-aa03-2d2cc0a9e59f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ReportingUnitZeroOrNegativeCarryingAmountAmountOfAllocatedGoodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillLineItems_9bf050da-a1f4-4a62-b218-07108b431e6d" xlink:to="loc_us-gaap_ReportingUnitZeroOrNegativeCarryingAmountAmountOfAllocatedGoodwill_e187e676-eb02-47c1-aa03-2d2cc0a9e59f" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/GoodwillandOtherIntangibleAssetsIntangibleAssetsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_0e58d1cc-1d63-4d9b-a5a1-ba651859aef7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_3be44fd8-8198-475f-b796-04b9d1678504" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_0e58d1cc-1d63-4d9b-a5a1-ba651859aef7" xlink:to="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_3be44fd8-8198-475f-b796-04b9d1678504" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_d37f773a-ae9f-43f4-bdff-0cd6371d4732" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_3be44fd8-8198-475f-b796-04b9d1678504" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_d37f773a-ae9f-43f4-bdff-0cd6371d4732" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_d37f773a-ae9f-43f4-bdff-0cd6371d4732_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_d37f773a-ae9f-43f4-bdff-0cd6371d4732" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_d37f773a-ae9f-43f4-bdff-0cd6371d4732_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_90d4f49e-c9b4-48ab-bca7-f8cbe63796ed" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_d37f773a-ae9f-43f4-bdff-0cd6371d4732" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_90d4f49e-c9b4-48ab-bca7-f8cbe63796ed" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LicensingAgreementsMember_e49fde2d-ddd8-4abd-8eae-95e36763b214" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LicensingAgreementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_90d4f49e-c9b4-48ab-bca7-f8cbe63796ed" xlink:to="loc_us-gaap_LicensingAgreementsMember_e49fde2d-ddd8-4abd-8eae-95e36763b214" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TrademarksMember_86536dca-7ed7-4f56-9c69-92ccd920ebf5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TrademarksMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_90d4f49e-c9b4-48ab-bca7-f8cbe63796ed" xlink:to="loc_us-gaap_TrademarksMember_86536dca-7ed7-4f56-9c69-92ccd920ebf5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherIntangibleAssetsMember_1f2b0108-c1b1-42f3-bca3-8a350c86fd07" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherIntangibleAssetsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_90d4f49e-c9b4-48ab-bca7-f8cbe63796ed" xlink:to="loc_us-gaap_OtherIntangibleAssetsMember_1f2b0108-c1b1-42f3-bca3-8a350c86fd07" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_263c466d-d4aa-47dd-a841-35efd5535bea" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_3be44fd8-8198-475f-b796-04b9d1678504" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_263c466d-d4aa-47dd-a841-35efd5535bea" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_263c466d-d4aa-47dd-a841-35efd5535bea_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_263c466d-d4aa-47dd-a841-35efd5535bea" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_263c466d-d4aa-47dd-a841-35efd5535bea_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_703cefaa-b124-455e-abe2-1fdf1114ed7d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_263c466d-d4aa-47dd-a841-35efd5535bea" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_703cefaa-b124-455e-abe2-1fdf1114ed7d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CustomerRelationshipsMember_aa8f1895-115e-4718-9208-b5ff033398cc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CustomerRelationshipsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_703cefaa-b124-455e-abe2-1fdf1114ed7d" xlink:to="loc_us-gaap_CustomerRelationshipsMember_aa8f1895-115e-4718-9208-b5ff033398cc" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TechnologyBasedIntangibleAssetsMember_ae86390a-4c1c-4c16-a317-428858713209" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TechnologyBasedIntangibleAssetsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_703cefaa-b124-455e-abe2-1fdf1114ed7d" xlink:to="loc_us-gaap_TechnologyBasedIntangibleAssetsMember_ae86390a-4c1c-4c16-a317-428858713209" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherIntangibleAssetsMember_36a27725-99f3-4f71-9767-9032128e7fb1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherIntangibleAssetsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_703cefaa-b124-455e-abe2-1fdf1114ed7d" xlink:to="loc_us-gaap_OtherIntangibleAssetsMember_36a27725-99f3-4f71-9767-9032128e7fb1" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_d6653bd7-09f6-4e23-8378-50db13c1ba39" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_0e58d1cc-1d63-4d9b-a5a1-ba651859aef7" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_d6653bd7-09f6-4e23-8378-50db13c1ba39" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_b48f7d5d-5439-4539-adf4-036fc2b8fccd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_0e58d1cc-1d63-4d9b-a5a1-ba651859aef7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_b48f7d5d-5439-4539-adf4-036fc2b8fccd" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_0a5f9e63-618c-426c-8ed6-361bc84924e4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_0e58d1cc-1d63-4d9b-a5a1-ba651859aef7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_0a5f9e63-618c-426c-8ed6-361bc84924e4" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_09244875-e53a-4147-b679-3063dd58a1bd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsLineItems_0e58d1cc-1d63-4d9b-a5a1-ba651859aef7" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_09244875-e53a-4147-b679-3063dd58a1bd" xlink:type="arc" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongTermDebtDebtSummaryDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LongTermDebtDebtSummaryDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongTermDebtDebtSummaryDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_b1c46405-78b4-4f7d-9c59-b9e8ff33aad4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_472b816c-2170-4ebc-aa16-12e325f1d476" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_b1c46405-78b4-4f7d-9c59-b9e8ff33aad4" xlink:to="loc_us-gaap_DebtInstrumentTable_472b816c-2170-4ebc-aa16-12e325f1d476" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_f737e0aa-118d-453d-8fd2-04c505712846" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_472b816c-2170-4ebc-aa16-12e325f1d476" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_f737e0aa-118d-453d-8fd2-04c505712846" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_f737e0aa-118d-453d-8fd2-04c505712846_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_f737e0aa-118d-453d-8fd2-04c505712846" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_f737e0aa-118d-453d-8fd2-04c505712846_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_02198ff9-042a-411e-9f2e-e574a65dbbb5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_f737e0aa-118d-453d-8fd2-04c505712846" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_02198ff9-042a-411e-9f2e-e574a65dbbb5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditMember_3b1690cb-0d60-43d5-b513-6c3924af19d7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LineOfCreditMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_02198ff9-042a-411e-9f2e-e574a65dbbb5" xlink:to="loc_us-gaap_LineOfCreditMember_3b1690cb-0d60-43d5-b513-6c3924af19d7" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeniorNotesMember_6121d70d-02ab-4914-80e9-cae3b2ae70c0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeniorNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_02198ff9-042a-411e-9f2e-e574a65dbbb5" xlink:to="loc_us-gaap_SeniorNotesMember_6121d70d-02ab-4914-80e9-cae3b2ae70c0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_20fffc21-beed-4984-8a91-47aee85f913a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_02198ff9-042a-411e-9f2e-e574a65dbbb5" xlink:to="loc_us-gaap_ConvertibleDebtMember_20fffc21-beed-4984-8a91-47aee85f913a" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesPayableOtherPayablesMember_b422eef8-4f30-4fcf-88f0-36eaf3ab98df" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NotesPayableOtherPayablesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_02198ff9-042a-411e-9f2e-e574a65dbbb5" xlink:to="loc_us-gaap_NotesPayableOtherPayablesMember_b422eef8-4f30-4fcf-88f0-36eaf3ab98df" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityAxis_f9520dfb-7906-4610-999a-5cbd0dcc0bbe" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CreditFacilityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_472b816c-2170-4ebc-aa16-12e325f1d476" xlink:to="loc_us-gaap_CreditFacilityAxis_f9520dfb-7906-4610-999a-5cbd0dcc0bbe" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_f9520dfb-7906-4610-999a-5cbd0dcc0bbe_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CreditFacilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CreditFacilityAxis_f9520dfb-7906-4610-999a-5cbd0dcc0bbe" xlink:to="loc_us-gaap_CreditFacilityDomain_f9520dfb-7906-4610-999a-5cbd0dcc0bbe_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_485a945c-9628-41b6-a030-e686eb5d8be0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CreditFacilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CreditFacilityAxis_f9520dfb-7906-4610-999a-5cbd0dcc0bbe" xlink:to="loc_us-gaap_CreditFacilityDomain_485a945c-9628-41b6-a030-e686eb5d8be0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RevolvingCreditFacilityDue2027Member_d1671911-6598-4d68-8a24-05138f51cbcd" xlink:href="penn-20251231.xsd#penn_RevolvingCreditFacilityDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_485a945c-9628-41b6-a030-e686eb5d8be0" xlink:to="loc_penn_RevolvingCreditFacilityDue2027Member_d1671911-6598-4d68-8a24-05138f51cbcd" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanAFacilityDue2027Member_b633fed9-b41b-41b3-be5b-6ff43b75addf" xlink:href="penn-20251231.xsd#penn_TermLoanAFacilityDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_485a945c-9628-41b6-a030-e686eb5d8be0" xlink:to="loc_penn_TermLoanAFacilityDue2027Member_b633fed9-b41b-41b3-be5b-6ff43b75addf" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanBFacilityDue2029Member_0650c061-c156-4e37-8e4e-ee92c8d6e3da" xlink:href="penn-20251231.xsd#penn_TermLoanBFacilityDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_485a945c-9628-41b6-a030-e686eb5d8be0" xlink:to="loc_penn_TermLoanBFacilityDue2029Member_0650c061-c156-4e37-8e4e-ee92c8d6e3da" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_db31c339-ada2-48bc-9716-65ffff80c6a0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_472b816c-2170-4ebc-aa16-12e325f1d476" xlink:to="loc_us-gaap_DebtInstrumentAxis_db31c339-ada2-48bc-9716-65ffff80c6a0" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_db31c339-ada2-48bc-9716-65ffff80c6a0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_db31c339-ada2-48bc-9716-65ffff80c6a0" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_db31c339-ada2-48bc-9716-65ffff80c6a0_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_d45a2dac-5f56-4254-bd6b-804d78566058" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_db31c339-ada2-48bc-9716-65ffff80c6a0" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_d45a2dac-5f56-4254-bd6b-804d78566058" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorNotesDue2027Member_53b2e69e-95e4-4bcc-9490-b2ca64e350ab" xlink:href="penn-20251231.xsd#penn_SeniorNotesDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_d45a2dac-5f56-4254-bd6b-804d78566058" xlink:to="loc_penn_SeniorNotesDue2027Member_53b2e69e-95e4-4bcc-9490-b2ca64e350ab" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2029Member_ff858252-6755-4512-bb08-148827137d93" xlink:href="penn-20251231.xsd#penn_SeniorUnsecuredNotesDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_d45a2dac-5f56-4254-bd6b-804d78566058" xlink:to="loc_penn_SeniorUnsecuredNotesDue2029Member_ff858252-6755-4512-bb08-148827137d93" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_0a9c75f5-8c1b-4398-b254-b1e4bb4312b5" xlink:href="penn-20251231.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_d45a2dac-5f56-4254-bd6b-804d78566058" xlink:to="loc_penn_ConvertibleNotesDue2026Member_0a9c75f5-8c1b-4398-b254-b1e4bb4312b5" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_af992ab7-657a-4f84-859e-3128b37a776d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_b1c46405-78b4-4f7d-9c59-b9e8ff33aad4" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_af992ab7-657a-4f84-859e-3128b37a776d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities_68f7f79e-5464-4be3-93b5-6fb3f3418b50" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_b1c46405-78b4-4f7d-9c59-b9e8ff33aad4" xlink:to="loc_us-gaap_LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities_68f7f79e-5464-4be3-93b5-6fb3f3418b50" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_9a10120e-499e-4989-a3a9-b815d56f6d54" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_b1c46405-78b4-4f7d-9c59-b9e8ff33aad4" xlink:to="loc_us-gaap_LongTermDebtCurrent_9a10120e-499e-4989-a3a9-b815d56f6d54" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_dafe4b8e-f98b-4971-a925-e103a5bfd622" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_b1c46405-78b4-4f7d-9c59-b9e8ff33aad4" xlink:to="loc_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_dafe4b8e-f98b-4971-a925-e103a5bfd622" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_fcb68507-a02e-4a86-a5b8-67d73f13c1e9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_b1c46405-78b4-4f7d-9c59-b9e8ff33aad4" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_fcb68507-a02e-4a86-a5b8-67d73f13c1e9" xlink:type="arc" order="4"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongTermDebtSeniorSecuredCreditFacilitiesDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LongTermDebtSeniorSecuredCreditFacilitiesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongTermDebtSeniorSecuredCreditFacilitiesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_b8724188-83aa-4eae-89f2-5e2c8709c6d2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_us-gaap_DebtInstrumentTable_b8724188-83aa-4eae-89f2-5e2c8709c6d2" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_37630744-caa7-408a-bf95-431e1c19204d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_b8724188-83aa-4eae-89f2-5e2c8709c6d2" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_37630744-caa7-408a-bf95-431e1c19204d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_37630744-caa7-408a-bf95-431e1c19204d_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_37630744-caa7-408a-bf95-431e1c19204d" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_37630744-caa7-408a-bf95-431e1c19204d_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_b8aca952-6904-42ec-9615-532ee93914f2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_37630744-caa7-408a-bf95-431e1c19204d" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_b8aca952-6904-42ec-9615-532ee93914f2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditMember_62ac1ff7-bf0f-4944-b2e3-88fe0abdaf29" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LineOfCreditMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_b8aca952-6904-42ec-9615-532ee93914f2" xlink:to="loc_us-gaap_LineOfCreditMember_62ac1ff7-bf0f-4944-b2e3-88fe0abdaf29" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_aac16158-fd1d-4b6d-a4cd-ea3bda593e36" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_b8724188-83aa-4eae-89f2-5e2c8709c6d2" xlink:to="loc_us-gaap_DebtInstrumentAxis_aac16158-fd1d-4b6d-a4cd-ea3bda593e36" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_aac16158-fd1d-4b6d-a4cd-ea3bda593e36_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_aac16158-fd1d-4b6d-a4cd-ea3bda593e36" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_aac16158-fd1d-4b6d-a4cd-ea3bda593e36_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_9abf3ebb-93ca-4ddf-b508-b1ccc9ddeb6f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_aac16158-fd1d-4b6d-a4cd-ea3bda593e36" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_9abf3ebb-93ca-4ddf-b508-b1ccc9ddeb6f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember_6b989137-6b24-48f5-8c4f-d8f4b2df44dd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevolvingCreditFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_9abf3ebb-93ca-4ddf-b508-b1ccc9ddeb6f" xlink:to="loc_us-gaap_RevolvingCreditFacilityMember_6b989137-6b24-48f5-8c4f-d8f4b2df44dd" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanBFacilityMember_cb7f4693-661b-4939-834e-f8db905f4d36" xlink:href="penn-20251231.xsd#penn_TermLoanBFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_9abf3ebb-93ca-4ddf-b508-b1ccc9ddeb6f" xlink:to="loc_penn_TermLoanBFacilityMember_cb7f4693-661b-4939-834e-f8db905f4d36" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AmendedCreditFacilitiesMember_019be67b-3990-7594-b5ed-c011f08b3779" xlink:href="penn-20251231.xsd#penn_AmendedCreditFacilitiesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_9abf3ebb-93ca-4ddf-b508-b1ccc9ddeb6f" xlink:to="loc_penn_AmendedCreditFacilitiesMember_019be67b-3990-7594-b5ed-c011f08b3779" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityAxis_67e55f7b-4d8c-4955-90f6-f1aae2b2233a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CreditFacilityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_b8724188-83aa-4eae-89f2-5e2c8709c6d2" xlink:to="loc_us-gaap_CreditFacilityAxis_67e55f7b-4d8c-4955-90f6-f1aae2b2233a" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_67e55f7b-4d8c-4955-90f6-f1aae2b2233a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CreditFacilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CreditFacilityAxis_67e55f7b-4d8c-4955-90f6-f1aae2b2233a" xlink:to="loc_us-gaap_CreditFacilityDomain_67e55f7b-4d8c-4955-90f6-f1aae2b2233a_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CreditFacilityDomain_54964a00-9436-41ed-af6a-76e61a486a62" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CreditFacilityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CreditFacilityAxis_67e55f7b-4d8c-4955-90f6-f1aae2b2233a" xlink:to="loc_us-gaap_CreditFacilityDomain_54964a00-9436-41ed-af6a-76e61a486a62" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember_d47ade68-092b-434b-bab9-31e25f512f8e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevolvingCreditFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_54964a00-9436-41ed-af6a-76e61a486a62" xlink:to="loc_us-gaap_RevolvingCreditFacilityMember_d47ade68-092b-434b-bab9-31e25f512f8e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanAFacilityMember_b911a374-aa5d-4712-b217-ecf9f4ac6aa6" xlink:href="penn-20251231.xsd#penn_TermLoanAFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_54964a00-9436-41ed-af6a-76e61a486a62" xlink:to="loc_penn_TermLoanAFacilityMember_b911a374-aa5d-4712-b217-ecf9f4ac6aa6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanBFacilityMember_17859e22-8e33-4fe6-bb17-8de7536e65fb" xlink:href="penn-20251231.xsd#penn_TermLoanBFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_54964a00-9436-41ed-af6a-76e61a486a62" xlink:to="loc_penn_TermLoanBFacilityMember_17859e22-8e33-4fe6-bb17-8de7536e65fb" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanAMember_7a60e8f2-cf42-4727-b4fe-8836707af990" xlink:href="penn-20251231.xsd#penn_TermLoanAMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_54964a00-9436-41ed-af6a-76e61a486a62" xlink:to="loc_penn_TermLoanAMember_7a60e8f2-cf42-4727-b4fe-8836707af990" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TermLoanBMember_ecd0e412-f751-4b2f-b330-37c0d2493c98" xlink:href="penn-20251231.xsd#penn_TermLoanBMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_54964a00-9436-41ed-af6a-76e61a486a62" xlink:to="loc_penn_TermLoanBMember_ecd0e412-f751-4b2f-b330-37c0d2493c98" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorSecuredCreditFacilityMember_adb48ea7-218b-4f42-801c-8d88c74136d0" xlink:href="penn-20251231.xsd#penn_SeniorSecuredCreditFacilityMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CreditFacilityDomain_54964a00-9436-41ed-af6a-76e61a486a62" xlink:to="loc_penn_SeniorSecuredCreditFacilityMember_adb48ea7-218b-4f42-801c-8d88c74136d0" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableRateAxis_28db6c98-a209-4535-bca8-23f14349367c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_VariableRateAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_b8724188-83aa-4eae-89f2-5e2c8709c6d2" xlink:to="loc_us-gaap_VariableRateAxis_28db6c98-a209-4535-bca8-23f14349367c" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableRateDomain_28db6c98-a209-4535-bca8-23f14349367c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_VariableRateDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_VariableRateAxis_28db6c98-a209-4535-bca8-23f14349367c" xlink:to="loc_us-gaap_VariableRateDomain_28db6c98-a209-4535-bca8-23f14349367c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableRateDomain_e9b0fe49-ea11-4fc7-91c9-08f0be31f9cf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_VariableRateDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_VariableRateAxis_28db6c98-a209-4535-bca8-23f14349367c" xlink:to="loc_us-gaap_VariableRateDomain_e9b0fe49-ea11-4fc7-91c9-08f0be31f9cf" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SecuredOvernightFinancingRateSofrMember_eb71873d-06dc-4d1d-a882-80845eaa2812" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SecuredOvernightFinancingRateSofrMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_VariableRateDomain_e9b0fe49-ea11-4fc7-91c9-08f0be31f9cf" xlink:to="loc_us-gaap_SecuredOvernightFinancingRateSofrMember_eb71873d-06dc-4d1d-a882-80845eaa2812" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BaseRateMember_55937b1d-6282-4f68-9d52-58cb8fb62834" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BaseRateMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_VariableRateDomain_e9b0fe49-ea11-4fc7-91c9-08f0be31f9cf" xlink:to="loc_us-gaap_BaseRateMember_55937b1d-6282-4f68-9d52-58cb8fb62834" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_77f7956b-bb8d-45a9-9eb4-808fdb71de62" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_b8724188-83aa-4eae-89f2-5e2c8709c6d2" xlink:to="loc_srt_RangeAxis_77f7956b-bb8d-45a9-9eb4-808fdb71de62" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_77f7956b-bb8d-45a9-9eb4-808fdb71de62_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_77f7956b-bb8d-45a9-9eb4-808fdb71de62" xlink:to="loc_srt_RangeMember_77f7956b-bb8d-45a9-9eb4-808fdb71de62_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_44a24f91-9080-4ec6-a0f3-05b1dd076ce3" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_77f7956b-bb8d-45a9-9eb4-808fdb71de62" xlink:to="loc_srt_RangeMember_44a24f91-9080-4ec6-a0f3-05b1dd076ce3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_6fa23f1e-6a18-45e9-89a8-b797db72d7a9" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_44a24f91-9080-4ec6-a0f3-05b1dd076ce3" xlink:to="loc_srt_MinimumMember_6fa23f1e-6a18-45e9-89a8-b797db72d7a9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_3ff9fb30-98fd-4a24-ba83-429e8337812b" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_44a24f91-9080-4ec6-a0f3-05b1dd076ce3" xlink:to="loc_srt_MaximumMember_3ff9fb30-98fd-4a24-ba83-429e8337812b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_8cab11c6-a605-4769-8e8d-ab9f91dcc6d3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_8cab11c6-a605-4769-8e8d-ab9f91dcc6d3" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTerm_d5851dbd-9194-4b09-8dc6-1b32654cf787" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTerm"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_us-gaap_DebtInstrumentTerm_d5851dbd-9194-4b09-8dc6-1b32654cf787" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_ccdc763a-ab7c-4749-bb28-147fc87abae5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_ccdc763a-ab7c-4749-bb28-147fc87abae5" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DebtInstrumentReductionInBasisSpreadOnVariableRate_ddf1ec70-9577-4f9e-b8ca-50a325bf6cc0" xlink:href="penn-20251231.xsd#penn_DebtInstrumentReductionInBasisSpreadOnVariableRate"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_penn_DebtInstrumentReductionInBasisSpreadOnVariableRate_ddf1ec70-9577-4f9e-b8ca-50a325bf6cc0" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DebtInstrumentBasisSpreadOnVariableRateFloor_a6ef92c9-d24b-4e77-acc4-fb2b05e0eb7c" xlink:href="penn-20251231.xsd#penn_DebtInstrumentBasisSpreadOnVariableRateFloor"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_penn_DebtInstrumentBasisSpreadOnVariableRateFloor_a6ef92c9-d24b-4e77-acc4-fb2b05e0eb7c" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_2660d54e-3c71-4f2f-be6b-facc80020223" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_2660d54e-3c71-4f2f-be6b-facc80020223" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfFinancialCovenants_d036d29d-cd56-483f-a63d-df06d75c1d1f" xlink:href="penn-20251231.xsd#penn_NumberOfFinancialCovenants"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_penn_NumberOfFinancialCovenants_d036d29d-cd56-483f-a63d-df06d75c1d1f" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne_0acd4349-91af-419f-856a-03ee0fcfe42f" xlink:href="penn-20251231.xsd#penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearOne_0acd4349-91af-419f-856a-03ee0fcfe42f" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo_747c4939-bb0d-4289-8f3d-3296e09e1413" xlink:href="penn-20251231.xsd#penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_penn_LineOfCreditFacilityConsolidatedTotalNetLeverageRatioAfterCovenantReliefPeriodYearTwo_747c4939-bb0d-4289-8f3d-3296e09e1413" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LineOfCreditFacilityMinimumInterestCoverageRatioAfterCovenantReliefPeriod_01882588-7b95-4cdb-b312-bc01ea5c521f" xlink:href="penn-20251231.xsd#penn_LineOfCreditFacilityMinimumInterestCoverageRatioAfterCovenantReliefPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_penn_LineOfCreditFacilityMinimumInterestCoverageRatioAfterCovenantReliefPeriod_01882588-7b95-4cdb-b312-bc01ea5c521f" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromLinesOfCredit_019be1d1-e2e5-7fd5-a7c0-7adcbc2077ad" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_us-gaap_ProceedsFromLinesOfCredit_019be1d1-e2e5-7fd5-a7c0-7adcbc2077ad" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LettersOfCreditOutstandingAmount_a23259e7-8ac9-40a5-a338-5acffaa32b73" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LettersOfCreditOutstandingAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_us-gaap_LettersOfCreditOutstandingAmount_a23259e7-8ac9-40a5-a338-5acffaa32b73" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_1b05c597-0284-4f68-9391-0280ffebfaca" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_1b05c597-0284-4f68-9391-0280ffebfaca" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCredit_2fa7c2e6-4731-477d-a6aa-bf085a0ca6bd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LineOfCredit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7e00ac09-7e30-47d1-84d6-f852bf175c86" xlink:to="loc_us-gaap_LineOfCredit_2fa7c2e6-4731-477d-a6aa-bf085a0ca6bd" xlink:type="arc" order="13"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongTermDebtSeniorUnsecuredNotesUnsecuredConvertibleNotesandCovenantsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LongTermDebtSeniorUnsecuredNotesUnsecuredConvertibleNotesandCovenantsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongTermDebtSeniorUnsecuredNotesUnsecuredConvertibleNotesandCovenantsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_588c4ea0-77be-4ad7-9f47-5faab0778417" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtInstrumentTable_588c4ea0-77be-4ad7-9f47-5faab0778417" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_4755fd95-8cc8-4adc-9daf-92f19cd6df8f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_588c4ea0-77be-4ad7-9f47-5faab0778417" xlink:to="loc_us-gaap_DebtInstrumentAxis_4755fd95-8cc8-4adc-9daf-92f19cd6df8f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_4755fd95-8cc8-4adc-9daf-92f19cd6df8f_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_4755fd95-8cc8-4adc-9daf-92f19cd6df8f" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_4755fd95-8cc8-4adc-9daf-92f19cd6df8f_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_ec84ef0a-7c7b-4282-a117-c96f07b2d074" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_4755fd95-8cc8-4adc-9daf-92f19cd6df8f" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_ec84ef0a-7c7b-4282-a117-c96f07b2d074" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorNotesDue2027Member_c11402c9-ff7a-42a5-8b11-d57d36fe94f5" xlink:href="penn-20251231.xsd#penn_SeniorNotesDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_ec84ef0a-7c7b-4282-a117-c96f07b2d074" xlink:to="loc_penn_SeniorNotesDue2027Member_c11402c9-ff7a-42a5-8b11-d57d36fe94f5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2029Member_9bb4366a-46df-4e5c-b803-16be5bbff1ce" xlink:href="penn-20251231.xsd#penn_SeniorUnsecuredNotesDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_ec84ef0a-7c7b-4282-a117-c96f07b2d074" xlink:to="loc_penn_SeniorUnsecuredNotesDue2029Member_9bb4366a-46df-4e5c-b803-16be5bbff1ce" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_01e4aa68-9a14-4e7c-abab-04fffa7ceb9c" xlink:href="penn-20251231.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_ec84ef0a-7c7b-4282-a117-c96f07b2d074" xlink:to="loc_penn_ConvertibleNotesDue2026Member_01e4aa68-9a14-4e7c-abab-04fffa7ceb9c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_77a2f71d-00d1-4b15-b7e9-16274debcaa4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_588c4ea0-77be-4ad7-9f47-5faab0778417" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_77a2f71d-00d1-4b15-b7e9-16274debcaa4" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_77a2f71d-00d1-4b15-b7e9-16274debcaa4_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_77a2f71d-00d1-4b15-b7e9-16274debcaa4" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_77a2f71d-00d1-4b15-b7e9-16274debcaa4_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_d075ea34-f6dd-4928-9ae1-759c7c2cd468" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_77a2f71d-00d1-4b15-b7e9-16274debcaa4" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_d075ea34-f6dd-4928-9ae1-759c7c2cd468" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeniorNotesMember_15051712-5c21-49c8-b541-b83457850b4e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeniorNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_d075ea34-f6dd-4928-9ae1-759c7c2cd468" xlink:to="loc_us-gaap_SeniorNotesMember_15051712-5c21-49c8-b541-b83457850b4e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_306b6541-2b19-485f-9b30-3a74619788e9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_d075ea34-f6dd-4928-9ae1-759c7c2cd468" xlink:to="loc_us-gaap_ConvertibleDebtMember_306b6541-2b19-485f-9b30-3a74619788e9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodAxis_17fcab6d-98cc-4a08-ad2f-bcbc88ea184a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentRedemptionPeriodAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_588c4ea0-77be-4ad7-9f47-5faab0778417" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodAxis_17fcab6d-98cc-4a08-ad2f-bcbc88ea184a" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_17fcab6d-98cc-4a08-ad2f-bcbc88ea184a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodAxis_17fcab6d-98cc-4a08-ad2f-bcbc88ea184a" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_17fcab6d-98cc-4a08-ad2f-bcbc88ea184a_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_7eddd632-e5b1-448d-bcd0-96f81bb4973f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentRedemptionPeriodDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodAxis_17fcab6d-98cc-4a08-ad2f-bcbc88ea184a" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_7eddd632-e5b1-448d-bcd0-96f81bb4973f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodOneMember_f5203785-da40-49a0-836e-006b98fae7b9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentRedemptionPeriodOneMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_7eddd632-e5b1-448d-bcd0-96f81bb4973f" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodOneMember_f5203785-da40-49a0-836e-006b98fae7b9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodTwoMember_e5306f51-f76b-4e48-ac1c-3b896dcd8d51" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentRedemptionPeriodTwoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_7eddd632-e5b1-448d-bcd0-96f81bb4973f" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodTwoMember_e5306f51-f76b-4e48-ac1c-3b896dcd8d51" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRedemptionPeriodThreeMember_f7130225-7fea-452d-97d5-3d4e9d729f0f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentRedemptionPeriodThreeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentRedemptionPeriodDomain_7eddd632-e5b1-448d-bcd0-96f81bb4973f" xlink:to="loc_us-gaap_DebtInstrumentRedemptionPeriodThreeMember_f7130225-7fea-452d-97d5-3d4e9d729f0f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_16a87827-473f-480f-abbe-cb37d39e78f7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_16a87827-473f-480f-abbe-cb37d39e78f7" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentFaceAmount_0716b89e-90ef-499a-83b3-ff0586b8f0d6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtInstrumentFaceAmount_0716b89e-90ef-499a-83b3-ff0586b8f0d6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromConvertibleDebt_7788c067-b174-4bc9-b230-dd82c09484d8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromConvertibleDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_ProceedsFromConvertibleDebt_7788c067-b174-4bc9-b230-dd82c09484d8" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentRepurchasedFaceAmount_a4e1f9d1-7222-4728-9181-fe3bacf57425" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentRepurchasedFaceAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtInstrumentRepurchasedFaceAmount_a4e1f9d1-7222-4728-9181-fe3bacf57425" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_020237b1-ad74-46f7-af96-a91dbbe21b67" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_020237b1-ad74-46f7-af96-a91dbbe21b67" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_3570e7be-41fb-4380-ba45-d9fd3d232fd1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtInstrumentConvertibleConversionPrice1_3570e7be-41fb-4380-ba45-d9fd3d232fd1" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_4e1d9137-1251-4baf-9c0d-8fcbf2608479" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentConvertibleConversionRatio1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtInstrumentConvertibleConversionRatio1_4e1d9137-1251-4baf-9c0d-8fcbf2608479" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtConversionConvertedInstrumentSharesIssued1_6da6dd97-cae5-4b60-9a58-7d73aca2e4a8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtConversionConvertedInstrumentSharesIssued1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtConversionConvertedInstrumentSharesIssued1_6da6dd97-cae5-4b60-9a58-7d73aca2e4a8" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_b180a6f2-6d6f-472a-bb3b-18c4b4464464" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_b180a6f2-6d6f-472a-bb3b-18c4b4464464" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtConversionConvertedInstrumentAmount1_441e920d-6df9-496f-a07f-16c038d9c060" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtConversionConvertedInstrumentAmount1_441e920d-6df9-496f-a07f-16c038d9c060" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_150048e2-e74f-4de6-b68e-47d8be9e0da9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_3a2d6c87-5788-4057-a043-90d66feaa963" xlink:to="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_150048e2-e74f-4de6-b68e-47d8be9e0da9" xlink:type="arc" order="10"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongTermDebtConvertibleNotesDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LongTermDebtConvertibleNotesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongTermDebtConvertibleNotesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_71ff368a-214d-44ff-b25e-dd0029d2c8f6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_5e29c367-73d2-42ce-9b18-9860c9b3806e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_71ff368a-214d-44ff-b25e-dd0029d2c8f6" xlink:to="loc_us-gaap_DebtInstrumentTable_5e29c367-73d2-42ce-9b18-9860c9b3806e" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_a6f6ef4c-1ca2-442c-96b9-b541c3d102da" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_5e29c367-73d2-42ce-9b18-9860c9b3806e" xlink:to="loc_us-gaap_DebtInstrumentAxis_a6f6ef4c-1ca2-442c-96b9-b541c3d102da" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_a6f6ef4c-1ca2-442c-96b9-b541c3d102da_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_a6f6ef4c-1ca2-442c-96b9-b541c3d102da" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_a6f6ef4c-1ca2-442c-96b9-b541c3d102da_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_352028e1-1f9b-42f3-9bca-3303ef334636" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_a6f6ef4c-1ca2-442c-96b9-b541c3d102da" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_352028e1-1f9b-42f3-9bca-3303ef334636" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_0ab6e620-2050-4051-8951-580b3a6e833f" xlink:href="penn-20251231.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_352028e1-1f9b-42f3-9bca-3303ef334636" xlink:to="loc_penn_ConvertibleNotesDue2026Member_0ab6e620-2050-4051-8951-580b3a6e833f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_fd213caa-6a0e-4aa6-9a31-24c40f443ff7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_5e29c367-73d2-42ce-9b18-9860c9b3806e" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_fd213caa-6a0e-4aa6-9a31-24c40f443ff7" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_fd213caa-6a0e-4aa6-9a31-24c40f443ff7_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_fd213caa-6a0e-4aa6-9a31-24c40f443ff7" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_fd213caa-6a0e-4aa6-9a31-24c40f443ff7_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_3238f893-5d44-46c1-9328-10c6534143ec" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_fd213caa-6a0e-4aa6-9a31-24c40f443ff7" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_3238f893-5d44-46c1-9328-10c6534143ec" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_41aab3ee-3f68-4009-9d9c-a47ce719a9ae" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_3238f893-5d44-46c1-9328-10c6534143ec" xlink:to="loc_us-gaap_ConvertibleDebtMember_41aab3ee-3f68-4009-9d9c-a47ce719a9ae" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentCarryingAmount_1a0cb6c7-7545-43df-b5f5-3e6b20ec5c86" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_71ff368a-214d-44ff-b25e-dd0029d2c8f6" xlink:to="loc_us-gaap_DebtInstrumentCarryingAmount_1a0cb6c7-7545-43df-b5f5-3e6b20ec5c86" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnamortizedDebtIssuanceExpense_16850ddf-03ab-4e7e-8367-91fdc58db9c0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_UnamortizedDebtIssuanceExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_71ff368a-214d-44ff-b25e-dd0029d2c8f6" xlink:to="loc_us-gaap_UnamortizedDebtIssuanceExpense_16850ddf-03ab-4e7e-8367-91fdc58db9c0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_cedc8ac1-6266-41a3-8c63-ba9a716ff51b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_71ff368a-214d-44ff-b25e-dd0029d2c8f6" xlink:to="loc_us-gaap_LongTermDebt_cedc8ac1-6266-41a3-8c63-ba9a716ff51b" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongTermDebtInterestExpenseNetDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LongTermDebtInterestExpenseNetDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongTermDebtInterestExpenseNetDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_1d3dd0da-dd14-418a-8db4-f6d99f20f29a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_4c9db240-eaf9-4a7d-b1f2-2b23c06d7629" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_1d3dd0da-dd14-418a-8db4-f6d99f20f29a" xlink:to="loc_us-gaap_DebtInstrumentTable_4c9db240-eaf9-4a7d-b1f2-2b23c06d7629" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_edfb9fbd-f970-4cfc-a83b-dbe1874cb1bd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_4c9db240-eaf9-4a7d-b1f2-2b23c06d7629" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_edfb9fbd-f970-4cfc-a83b-dbe1874cb1bd" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_edfb9fbd-f970-4cfc-a83b-dbe1874cb1bd_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_edfb9fbd-f970-4cfc-a83b-dbe1874cb1bd" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_edfb9fbd-f970-4cfc-a83b-dbe1874cb1bd_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_c43b5f40-4321-441c-9d1c-7f5470c63d6c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_edfb9fbd-f970-4cfc-a83b-dbe1874cb1bd" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_c43b5f40-4321-441c-9d1c-7f5470c63d6c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleNotesPayableMember_60848672-63e0-4406-9da0-4aed6c776295" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleNotesPayableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_c43b5f40-4321-441c-9d1c-7f5470c63d6c" xlink:to="loc_us-gaap_ConvertibleNotesPayableMember_60848672-63e0-4406-9da0-4aed6c776295" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseNonoperating_2afad80a-d42f-4ea3-a140-38b05f9ef10f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpenseNonoperating"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_1d3dd0da-dd14-418a-8db4-f6d99f20f29a" xlink:to="loc_us-gaap_InterestExpenseNonoperating_2afad80a-d42f-4ea3-a140-38b05f9ef10f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InterestCapitalized_113fc568-f3c8-4e2e-acd3-eb8b31df12bf" xlink:href="penn-20251231.xsd#penn_InterestCapitalized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_1d3dd0da-dd14-418a-8db4-f6d99f20f29a" xlink:to="loc_penn_InterestCapitalized_113fc568-f3c8-4e2e-acd3-eb8b31df12bf" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_b758307c-67b9-42e9-8e03-3529f163b7ef" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_1d3dd0da-dd14-418a-8db4-f6d99f20f29a" xlink:to="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_b758307c-67b9-42e9-8e03-3529f163b7ef" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseDebtExcludingAmortization_bf37e183-8220-49aa-9126-44b806c6b8bc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpenseDebtExcludingAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_1d3dd0da-dd14-418a-8db4-f6d99f20f29a" xlink:to="loc_us-gaap_InterestExpenseDebtExcludingAmortization_bf37e183-8220-49aa-9126-44b806c6b8bc" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfFinancingCosts_6d41d46a-25a3-4c28-9c01-2d95f9b03bb9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_1d3dd0da-dd14-418a-8db4-f6d99f20f29a" xlink:to="loc_us-gaap_AmortizationOfFinancingCosts_6d41d46a-25a3-4c28-9c01-2d95f9b03bb9" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseDebt_64099103-b157-4944-9393-f813d3ec9554" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpenseDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_1d3dd0da-dd14-418a-8db4-f6d99f20f29a" xlink:to="loc_us-gaap_InterestExpenseDebt_64099103-b157-4944-9393-f813d3ec9554" xlink:type="arc" order="5"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongTermDebtCovenantsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LongTermDebtCovenantsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongTermDebtCovenantsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_7485305d-3ee9-4f07-b4d1-1744b1e79c48" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_c3c8e2b5-e8ff-4f2a-845f-077982893dc9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7485305d-3ee9-4f07-b4d1-1744b1e79c48" xlink:to="loc_us-gaap_DebtInstrumentTable_c3c8e2b5-e8ff-4f2a-845f-077982893dc9" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_79832d9c-703c-409c-b5b0-83cb0886a164" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_c3c8e2b5-e8ff-4f2a-845f-077982893dc9" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_79832d9c-703c-409c-b5b0-83cb0886a164" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_79832d9c-703c-409c-b5b0-83cb0886a164_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_79832d9c-703c-409c-b5b0-83cb0886a164" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_79832d9c-703c-409c-b5b0-83cb0886a164_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_3f958442-9aa9-437f-b96c-d535b52703eb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_79832d9c-703c-409c-b5b0-83cb0886a164" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_3f958442-9aa9-437f-b96c-d535b52703eb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeniorNotesMember_23d5750d-a201-4918-af7d-a79982ddb5e9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeniorNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_3f958442-9aa9-437f-b96c-d535b52703eb" xlink:to="loc_us-gaap_SeniorNotesMember_23d5750d-a201-4918-af7d-a79982ddb5e9" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_1975dc38-8413-4698-aa49-3fba644b32cd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_c3c8e2b5-e8ff-4f2a-845f-077982893dc9" xlink:to="loc_us-gaap_DebtInstrumentAxis_1975dc38-8413-4698-aa49-3fba644b32cd" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_1975dc38-8413-4698-aa49-3fba644b32cd_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_1975dc38-8413-4698-aa49-3fba644b32cd" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_1975dc38-8413-4698-aa49-3fba644b32cd_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_fff6dbac-5695-4cb8-b844-ae32e45c1ed3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_1975dc38-8413-4698-aa49-3fba644b32cd" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_fff6dbac-5695-4cb8-b844-ae32e45c1ed3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2029Member_ce5b72a4-e794-4655-a0ed-e1167e6a60c2" xlink:href="penn-20251231.xsd#penn_SeniorUnsecuredNotesDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_fff6dbac-5695-4cb8-b844-ae32e45c1ed3" xlink:to="loc_penn_SeniorUnsecuredNotesDue2029Member_ce5b72a4-e794-4655-a0ed-e1167e6a60c2" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2027Member_019be678-2b0b-7e18-a688-fb6f1c45aeb5" xlink:href="penn-20251231.xsd#penn_SeniorUnsecuredNotesDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_fff6dbac-5695-4cb8-b844-ae32e45c1ed3" xlink:to="loc_penn_SeniorUnsecuredNotesDue2027Member_019be678-2b0b-7e18-a688-fb6f1c45aeb5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_422924a2-35fb-4b1a-9ec9-2757dc758ce0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_7485305d-3ee9-4f07-b4d1-1744b1e79c48" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_422924a2-35fb-4b1a-9ec9-2757dc758ce0" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LongTermDebtOtherLongTermObligationsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LongTermDebtOtherLongTermObligationsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LongTermDebtOtherLongTermObligationsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentLineItems_9d6a4b34-1585-4ce0-bb2e-d8a481a261cd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentTable_1534c452-16dc-459b-9427-5b93fae4c8d8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9d6a4b34-1585-4ce0-bb2e-d8a481a261cd" xlink:to="loc_us-gaap_DebtInstrumentTable_1534c452-16dc-459b-9427-5b93fae4c8d8" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_7ce37a17-1f40-441c-9dc7-952e312b53da" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_1534c452-16dc-459b-9427-5b93fae4c8d8" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_7ce37a17-1f40-441c-9dc7-952e312b53da" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_7ce37a17-1f40-441c-9dc7-952e312b53da_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_7ce37a17-1f40-441c-9dc7-952e312b53da" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_7ce37a17-1f40-441c-9dc7-952e312b53da_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_f5f6a45c-91d1-486f-aeab-22d4f6aefec1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_7ce37a17-1f40-441c-9dc7-952e312b53da" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_f5f6a45c-91d1-486f-aeab-22d4f6aefec1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesPayableOtherPayablesMember_2cd3c292-f972-4088-9257-397a5b776853" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NotesPayableOtherPayablesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_f5f6a45c-91d1-486f-aeab-22d4f6aefec1" xlink:to="loc_us-gaap_NotesPayableOtherPayablesMember_2cd3c292-f972-4088-9257-397a5b776853" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt_4a5f56a5-2dce-4830-8d6b-002b12c698e5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9d6a4b34-1585-4ce0-bb2e-d8a481a261cd" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt_4a5f56a5-2dce-4830-8d6b-002b12c698e5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NonCashInterestExpenseDebt_aa6eaeca-bb3b-4267-869b-7a8a342b608f" xlink:href="penn-20251231.xsd#penn_NonCashInterestExpenseDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9d6a4b34-1585-4ce0-bb2e-d8a481a261cd" xlink:to="loc_penn_NonCashInterestExpenseDebt_aa6eaeca-bb3b-4267-869b-7a8a342b608f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLongTermDebt_8f03b60b-7c76-4f42-a4a6-fd8f547fb8c5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLongTermDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9d6a4b34-1585-4ce0-bb2e-d8a481a261cd" xlink:to="loc_us-gaap_OtherLongTermDebt_8f03b60b-7c76-4f42-a4a6-fd8f547fb8c5" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_c0b7332c-af0f-4c2e-ada6-857c7e59693c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9d6a4b34-1585-4ce0-bb2e-d8a481a261cd" xlink:to="loc_us-gaap_DebtInstrumentInterestRateEffectivePercentage_c0b7332c-af0f-4c2e-ada6-857c7e59693c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseDebt_35557593-4460-4bf0-9464-179355beac2a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpenseDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_9d6a4b34-1585-4ce0-bb2e-d8a481a261cd" xlink:to="loc_us-gaap_InterestExpenseDebt_35557593-4460-4bf0-9464-179355beac2a" xlink:type="arc" order="4"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LeasesARPENNMasterLeaseDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LeasesARPENNMasterLeaseDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LeasesARPENNMasterLeaseDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostTable_f71ff114-e7ba-4343-9856-d7f6fc01061b" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_LesseeLeaseCostTable_f71ff114-e7ba-4343-9856-d7f6fc01061b" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermAxis_4e65602c-18c9-4639-9c45-0276c6354b8f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_f71ff114-e7ba-4343-9856-d7f6fc01061b" xlink:to="loc_us-gaap_LeaseContractualTermAxis_4e65602c-18c9-4639-9c45-0276c6354b8f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_4e65602c-18c9-4639-9c45-0276c6354b8f_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LeaseContractualTermAxis_4e65602c-18c9-4639-9c45-0276c6354b8f" xlink:to="loc_us-gaap_LeaseContractualTermDomain_4e65602c-18c9-4639-9c45-0276c6354b8f_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_18018a01-d1d6-4381-8d15-3d99eff261cb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LeaseContractualTermAxis_4e65602c-18c9-4639-9c45-0276c6354b8f" xlink:to="loc_us-gaap_LeaseContractualTermDomain_18018a01-d1d6-4381-8d15-3d99eff261cb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PennMasterLeaseMember_3bb40009-565c-40ba-830b-53878f9c5d39" xlink:href="penn-20251231.xsd#penn_PennMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_18018a01-d1d6-4381-8d15-3d99eff261cb" xlink:to="loc_penn_PennMasterLeaseMember_3bb40009-565c-40ba-830b-53878f9c5d39" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_A2023MasterLeaseMember_019b5871-ccb4-751e-85f6-7aeab3d47bdb" xlink:href="penn-20251231.xsd#penn_A2023MasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_18018a01-d1d6-4381-8d15-3d99eff261cb" xlink:to="loc_penn_A2023MasterLeaseMember_019b5871-ccb4-751e-85f6-7aeab3d47bdb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PropertyClassOfRentAxis_d751c898-419e-4ac7-99d7-d0d753d9a108" xlink:href="penn-20251231.xsd#penn_PropertyClassOfRentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_f71ff114-e7ba-4343-9856-d7f6fc01061b" xlink:to="loc_penn_PropertyClassOfRentAxis_d751c898-419e-4ac7-99d7-d0d753d9a108" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PropertyClassOfRentDomain_d751c898-419e-4ac7-99d7-d0d753d9a108_default" xlink:href="penn-20251231.xsd#penn_PropertyClassOfRentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_PropertyClassOfRentAxis_d751c898-419e-4ac7-99d7-d0d753d9a108" xlink:to="loc_penn_PropertyClassOfRentDomain_d751c898-419e-4ac7-99d7-d0d753d9a108_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PropertyClassOfRentDomain_b1b56102-188c-4348-a02d-4da728774891" xlink:href="penn-20251231.xsd#penn_PropertyClassOfRentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_PropertyClassOfRentAxis_d751c898-419e-4ac7-99d7-d0d753d9a108" xlink:to="loc_penn_PropertyClassOfRentDomain_b1b56102-188c-4348-a02d-4da728774891" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BuildingBaseRentMember_1019f3a8-19eb-4964-b631-859037bd5f30" xlink:href="penn-20251231.xsd#penn_BuildingBaseRentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_PropertyClassOfRentDomain_b1b56102-188c-4348-a02d-4da728774891" xlink:to="loc_penn_BuildingBaseRentMember_1019f3a8-19eb-4964-b631-859037bd5f30" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LandBaseRentMember_2facf6ba-8ca6-4724-9056-f282aaf13b6a" xlink:href="penn-20251231.xsd#penn_LandBaseRentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_PropertyClassOfRentDomain_b1b56102-188c-4348-a02d-4da728774891" xlink:to="loc_penn_LandBaseRentMember_2facf6ba-8ca6-4724-9056-f282aaf13b6a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PercentageRentMember_4bcae74c-2e5f-49c2-83a6-8bf80ed1c6d5" xlink:href="penn-20251231.xsd#penn_PercentageRentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_PropertyClassOfRentDomain_b1b56102-188c-4348-a02d-4da728774891" xlink:to="loc_penn_PercentageRentMember_4bcae74c-2e5f-49c2-83a6-8bf80ed1c6d5" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_019b5871-ccb4-7558-9ecf-4f7a4e88a5fb" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_f71ff114-e7ba-4343-9856-d7f6fc01061b" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_019b5871-ccb4-7558-9ecf-4f7a4e88a5fb" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019b5871-ccb4-7558-9ecf-4f7a4e88a5fb_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_019b5871-ccb4-7558-9ecf-4f7a4e88a5fb" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019b5871-ccb4-7558-9ecf-4f7a4e88a5fb_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019b5871-ccb4-771e-8254-3f72273a9036" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_019b5871-ccb4-7558-9ecf-4f7a4e88a5fb" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019b5871-ccb4-771e-8254-3f72273a9036" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NewJolietFacilityLeaseMember_019b5871-ccb4-7fca-8b06-8e3ff3fe3f07" xlink:href="penn-20251231.xsd#penn_NewJolietFacilityLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019b5871-ccb4-771e-8254-3f72273a9036" xlink:to="loc_penn_NewJolietFacilityLeaseMember_019b5871-ccb4-7fca-8b06-8e3ff3fe3f07" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeInitialRent_887255d5-f6fa-4b25-bba8-c664dd1ff4ec" xlink:href="penn-20251231.xsd#penn_LesseeInitialRent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_LesseeInitialRent_887255d5-f6fa-4b25-bba8-c664dd1ff4ec" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfFacilitiesWithLeasedRealEstateAssets_b56d61ee-1187-43aa-a5b7-1a132b0c1185" xlink:href="penn-20251231.xsd#penn_NumberOfFacilitiesWithLeasedRealEstateAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_NumberOfFacilitiesWithLeasedRealEstateAssets_b56d61ee-1187-43aa-a5b7-1a132b0c1185" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeNumberOfOptionsToExtend_8ed689d7-3bea-4d16-95e9-a5b73df3243f" xlink:href="penn-20251231.xsd#penn_LesseeNumberOfOptionsToExtend"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_LesseeNumberOfOptionsToExtend_8ed689d7-3bea-4d16-95e9-a5b73df3243f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeRenewalTermOfContract_26a17883-24a7-452f-ae68-b6cb2b80da47" xlink:href="penn-20251231.xsd#penn_LesseeRenewalTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_LesseeRenewalTermOfContract_26a17883-24a7-452f-ae68-b6cb2b80da47" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet_b24beb6f-c792-491d-bfc4-2f73c4eab6ea" xlink:href="penn-20251231.xsd#penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet_b24beb6f-c792-491d-bfc4-2f73c4eab6ea" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAdjustedRevenuetoRentRatio_ebee7557-ae06-48cc-8d5e-3d696b1cccd6" xlink:href="penn-20251231.xsd#penn_LesseeAdjustedRevenuetoRentRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_LesseeAdjustedRevenuetoRentRatio_ebee7557-ae06-48cc-8d5e-3d696b1cccd6" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePeriodOverwhichPerformanceComponentAdjusted_add7fe5a-4126-42d9-9737-8c4deebd8d07" xlink:href="penn-20251231.xsd#penn_LesseePeriodOverwhichPerformanceComponentAdjusted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_LesseePeriodOverwhichPerformanceComponentAdjusted_add7fe5a-4126-42d9-9737-8c4deebd8d07" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeComponentAdjustmentasPercentageofAverageChangetoNetRevenuesDuringThePrecedingFiveYears_f59b4e76-ae48-43de-bd48-955412a6d3f6" xlink:href="penn-20251231.xsd#penn_LesseeComponentAdjustmentasPercentageofAverageChangetoNetRevenuesDuringThePrecedingFiveYears"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_LesseeComponentAdjustmentasPercentageofAverageChangetoNetRevenuesDuringThePrecedingFiveYears_f59b4e76-ae48-43de-bd48-955412a6d3f6" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePercentageRentFixedPeriod_464c0f23-23ba-411a-8f07-c8174504977f" xlink:href="penn-20251231.xsd#penn_LesseePercentageRentFixedPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_LesseePercentageRentFixedPeriod_464c0f23-23ba-411a-8f07-c8174504977f" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationNoncurrent_eb011e1a-75fc-455b-83bb-00373cb9b53c" xlink:href="penn-20251231.xsd#penn_FinancingObligationNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_penn_FinancingObligationNoncurrent_eb011e1a-75fc-455b-83bb-00373cb9b53c" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_fe4921af-ac75-4364-8a0b-bbf1186fc1a0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_fe4921af-ac75-4364-8a0b-bbf1186fc1a0" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_8cc06ded-7f75-4908-9bb6-c1566833325b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_a2a7643b-3ade-4de7-b4ce-28d0635f394d" xlink:to="loc_us-gaap_OperatingLeaseLiability_8cc06ded-7f75-4908-9bb6-c1566833325b" xlink:type="arc" order="11"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LeasesScheduleofFixedandPerformanceBasedComponentsofRentandAdditionalOperatingRightOfUseAssetandLeaseLiabilityDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LeasesScheduleofFixedandPerformanceBasedComponentsofRentandAdditionalOperatingRightOfUseAssetandLeaseLiabilityDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LeasesScheduleofFixedandPerformanceBasedComponentsofRentandAdditionalOperatingRightOfUseAssetandLeaseLiabilityDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostTable_f4bd1af4-2078-410c-a861-ddf262c6de33" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_penn_LesseeLeaseCostTable_f4bd1af4-2078-410c-a861-ddf262c6de33" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermAxis_71c48917-9874-466d-b0b3-5efc3db24572" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_f4bd1af4-2078-410c-a861-ddf262c6de33" xlink:to="loc_us-gaap_LeaseContractualTermAxis_71c48917-9874-466d-b0b3-5efc3db24572" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_71c48917-9874-466d-b0b3-5efc3db24572_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LeaseContractualTermAxis_71c48917-9874-466d-b0b3-5efc3db24572" xlink:to="loc_us-gaap_LeaseContractualTermDomain_71c48917-9874-466d-b0b3-5efc3db24572_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_52f8f71d-f9b8-4f92-bbbd-4412ae83e3fd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LeaseContractualTermAxis_71c48917-9874-466d-b0b3-5efc3db24572" xlink:to="loc_us-gaap_LeaseContractualTermDomain_52f8f71d-f9b8-4f92-bbbd-4412ae83e3fd" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PennMasterLeaseMember_198630af-b21a-403f-9f42-8c1ce270296c" xlink:href="penn-20251231.xsd#penn_PennMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_52f8f71d-f9b8-4f92-bbbd-4412ae83e3fd" xlink:to="loc_penn_PennMasterLeaseMember_198630af-b21a-403f-9f42-8c1ce270296c" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PinnacleMasterLeaseMember_297a727c-d29c-4169-a1e1-5cf5fd5e6894" xlink:href="penn-20251231.xsd#penn_PinnacleMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_52f8f71d-f9b8-4f92-bbbd-4412ae83e3fd" xlink:to="loc_penn_PinnacleMasterLeaseMember_297a727c-d29c-4169-a1e1-5cf5fd5e6894" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MargaritavilleLeaseAnnualEscalatorMember_2e4725ca-1917-4364-90a0-74a170ce4158" xlink:href="penn-20251231.xsd#penn_MargaritavilleLeaseAnnualEscalatorMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_52f8f71d-f9b8-4f92-bbbd-4412ae83e3fd" xlink:to="loc_penn_MargaritavilleLeaseAnnualEscalatorMember_2e4725ca-1917-4364-90a0-74a170ce4158" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MargaritavilleLeasePercentageRentResetMember_7eafb55b-c187-41cc-b6cf-b44c7f65f5e9" xlink:href="penn-20251231.xsd#penn_MargaritavilleLeasePercentageRentResetMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_52f8f71d-f9b8-4f92-bbbd-4412ae83e3fd" xlink:to="loc_penn_MargaritavilleLeasePercentageRentResetMember_7eafb55b-c187-41cc-b6cf-b44c7f65f5e9" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GreektownLeaseMember_ff52ca00-442d-427b-a361-6a2fd8cfed55" xlink:href="penn-20251231.xsd#penn_GreektownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_52f8f71d-f9b8-4f92-bbbd-4412ae83e3fd" xlink:to="loc_penn_GreektownLeaseMember_ff52ca00-442d-427b-a361-6a2fd8cfed55" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseArrangementsAxis_7993c2a7-72c0-4b4b-85fa-db1ba43f9ad9" xlink:href="penn-20251231.xsd#penn_LeaseArrangementsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_f4bd1af4-2078-410c-a861-ddf262c6de33" xlink:to="loc_penn_LeaseArrangementsAxis_7993c2a7-72c0-4b4b-85fa-db1ba43f9ad9" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseArrangementsDomain_7993c2a7-72c0-4b4b-85fa-db1ba43f9ad9_default" xlink:href="penn-20251231.xsd#penn_LeaseArrangementsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_LeaseArrangementsAxis_7993c2a7-72c0-4b4b-85fa-db1ba43f9ad9" xlink:to="loc_penn_LeaseArrangementsDomain_7993c2a7-72c0-4b4b-85fa-db1ba43f9ad9_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseArrangementsDomain_9001121c-422c-4916-a1de-fab3d5bc82ad" xlink:href="penn-20251231.xsd#penn_LeaseArrangementsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_LeaseArrangementsAxis_7993c2a7-72c0-4b4b-85fa-db1ba43f9ad9" xlink:to="loc_penn_LeaseArrangementsDomain_9001121c-422c-4916-a1de-fab3d5bc82ad" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PinnacleMasterLeaseMember_2628695c-6a34-45ef-b1ae-4b7285c63339" xlink:href="penn-20251231.xsd#penn_PinnacleMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LeaseArrangementsDomain_9001121c-422c-4916-a1de-fab3d5bc82ad" xlink:to="loc_penn_PinnacleMasterLeaseMember_2628695c-6a34-45ef-b1ae-4b7285c63339" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFixedComponentOfRentIncreaseAmount_ab9725f3-05cc-4f8a-86d6-230b2d072ba5" xlink:href="penn-20251231.xsd#penn_LesseeFixedComponentOfRentIncreaseAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_penn_LesseeFixedComponentOfRentIncreaseAmount_ab9725f3-05cc-4f8a-86d6-230b2d072ba5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeOperatingLeaseAnnualEscalatorIncreaseInRightOfUseAsset_6f1dcc27-92a6-4f0d-a3c0-05d7ef1654b6" xlink:href="penn-20251231.xsd#penn_LesseeOperatingLeaseAnnualEscalatorIncreaseInRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_penn_LesseeOperatingLeaseAnnualEscalatorIncreaseInRightOfUseAsset_6f1dcc27-92a6-4f0d-a3c0-05d7ef1654b6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeaseAnnualEscalatorIncreaseInRightOfUseAsset_57d99bdb-135f-49bd-8e7f-4d7ce7caf64f" xlink:href="penn-20251231.xsd#penn_LesseeFinanceLeaseAnnualEscalatorIncreaseInRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_penn_LesseeFinanceLeaseAnnualEscalatorIncreaseInRightOfUseAsset_57d99bdb-135f-49bd-8e7f-4d7ce7caf64f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePercentageRentTestComponentOfRentIncreaseAmount_18e04ded-b8c0-4b17-bbb9-ce9e326f6af7" xlink:href="penn-20251231.xsd#penn_LesseePercentageRentTestComponentOfRentIncreaseAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_penn_LesseePercentageRentTestComponentOfRentIncreaseAmount_18e04ded-b8c0-4b17-bbb9-ce9e326f6af7" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeOperatingLeasePercentageRentResetIncreaseInRightOfUseAsset_c78df92b-4f6a-410d-aa04-fa66f2bf5b56" xlink:href="penn-20251231.xsd#penn_LesseeOperatingLeasePercentageRentResetIncreaseInRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_penn_LesseeOperatingLeasePercentageRentResetIncreaseInRightOfUseAsset_c78df92b-4f6a-410d-aa04-fa66f2bf5b56" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeIncreaseInAnnualRentalExpenseForEscalators_118d4702-cb3f-433b-98b5-6f84f5599962" xlink:href="penn-20251231.xsd#penn_LesseeIncreaseInAnnualRentalExpenseForEscalators"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_penn_LesseeIncreaseInAnnualRentalExpenseForEscalators_118d4702-cb3f-433b-98b5-6f84f5599962" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeIncreaseInAnnualRentalExpenseForRentResetTest_6446774e-56ce-4def-9e9d-13bd7a0e33f7" xlink:href="penn-20251231.xsd#penn_LesseeIncreaseInAnnualRentalExpenseForRentResetTest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_penn_LesseeIncreaseInAnnualRentalExpenseForRentResetTest_6446774e-56ce-4def-9e9d-13bd7a0e33f7" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_43f4ce52-8674-4837-b85c-cc7f6706d7e3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_43f4ce52-8674-4837-b85c-cc7f6706d7e3" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_47d82ce0-0db2-4ba3-bfa3-a072074fb0a7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ac28a7f7-d230-4f6b-9ca8-18157f8c4f61" xlink:to="loc_us-gaap_OperatingLeaseLiability_47d82ce0-0db2-4ba3-bfa3-a072074fb0a7" xlink:type="arc" order="8"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/Leases2023MasterLeaseDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#Leases2023MasterLeaseDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/Leases2023MasterLeaseDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostTable_f9d1a5c3-f706-4575-bff0-1e3e246215ef" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseeLeaseCostTable_f9d1a5c3-f706-4575-bff0-1e3e246215ef" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermAxis_21d24173-9d8a-4f21-bdc9-7a35aaa74ddd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_f9d1a5c3-f706-4575-bff0-1e3e246215ef" xlink:to="loc_us-gaap_LeaseContractualTermAxis_21d24173-9d8a-4f21-bdc9-7a35aaa74ddd" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_21d24173-9d8a-4f21-bdc9-7a35aaa74ddd_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LeaseContractualTermAxis_21d24173-9d8a-4f21-bdc9-7a35aaa74ddd" xlink:to="loc_us-gaap_LeaseContractualTermDomain_21d24173-9d8a-4f21-bdc9-7a35aaa74ddd_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_643f930f-e941-4787-86c8-70a82ed13978" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LeaseContractualTermAxis_21d24173-9d8a-4f21-bdc9-7a35aaa74ddd" xlink:to="loc_us-gaap_LeaseContractualTermDomain_643f930f-e941-4787-86c8-70a82ed13978" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_A2023MasterLeaseMember_a9d08ac9-4213-4f90-8898-18a2eca70fbe" xlink:href="penn-20251231.xsd#penn_A2023MasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_643f930f-e941-4787-86c8-70a82ed13978" xlink:to="loc_penn_A2023MasterLeaseMember_a9d08ac9-4213-4f90-8898-18a2eca70fbe" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis_86a9ccf3-ee05-4af6-9896-a0d60859ba83" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_f9d1a5c3-f706-4575-bff0-1e3e246215ef" xlink:to="loc_us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis_86a9ccf3-ee05-4af6-9896-a0d60859ba83" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProjectMember_86a9ccf3-ee05-4af6-9896-a0d60859ba83_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProjectMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis_86a9ccf3-ee05-4af6-9896-a0d60859ba83" xlink:to="loc_us-gaap_ProjectMember_86a9ccf3-ee05-4af6-9896-a0d60859ba83_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProjectMember_5c4f0447-b9f8-4bcb-a7c3-8e923f9c49d5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProjectMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis_86a9ccf3-ee05-4af6-9896-a0d60859ba83" xlink:to="loc_us-gaap_ProjectMember_5c4f0447-b9f8-4bcb-a7c3-8e923f9c49d5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AuroraProjectMember_0302c050-9a4a-4244-9155-9a59cae6d309" xlink:href="penn-20251231.xsd#penn_AuroraProjectMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ProjectMember_5c4f0447-b9f8-4bcb-a7c3-8e923f9c49d5" xlink:to="loc_penn_AuroraProjectMember_0302c050-9a4a-4244-9155-9a59cae6d309" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OtherDevelopmentProjectsMember_019c134a-96e5-76e7-a566-270ceb8999b9" xlink:href="penn-20251231.xsd#penn_OtherDevelopmentProjectsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ProjectMember_5c4f0447-b9f8-4bcb-a7c3-8e923f9c49d5" xlink:to="loc_penn_OtherDevelopmentProjectsMember_019c134a-96e5-76e7-a566-270ceb8999b9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_JolietProjectMember_019b35c0-0c2c-7a9e-b3cc-94a26a710a2d" xlink:href="penn-20251231.xsd#penn_JolietProjectMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ProjectMember_5c4f0447-b9f8-4bcb-a7c3-8e923f9c49d5" xlink:to="loc_penn_JolietProjectMember_019b35c0-0c2c-7a9e-b3cc-94a26a710a2d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MResortProjectMember_019b35c1-284c-7139-b6c4-994c098d8386" xlink:href="penn-20251231.xsd#penn_MResortProjectMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ProjectMember_5c4f0447-b9f8-4bcb-a7c3-8e923f9c49d5" xlink:to="loc_penn_MResortProjectMember_019b35c1-284c-7139-b6c4-994c098d8386" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_00cafe09-8392-4b88-86db-5ebc783b8b56" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_f9d1a5c3-f706-4575-bff0-1e3e246215ef" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_00cafe09-8392-4b88-86db-5ebc783b8b56" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_00cafe09-8392-4b88-86db-5ebc783b8b56_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_00cafe09-8392-4b88-86db-5ebc783b8b56" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_00cafe09-8392-4b88-86db-5ebc783b8b56_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_d779c159-62e4-4fe8-af27-bc2127acbdab" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_00cafe09-8392-4b88-86db-5ebc783b8b56" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_d779c159-62e4-4fe8-af27-bc2127acbdab" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NewJolietFacilityLeaseMember_9200dcb9-b2c6-4932-b252-9391d5146469" xlink:href="penn-20251231.xsd#penn_NewJolietFacilityLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_d779c159-62e4-4fe8-af27-bc2127acbdab" xlink:to="loc_penn_NewJolietFacilityLeaseMember_9200dcb9-b2c6-4932-b252-9391d5146469" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeNumberOfOptionsToExtend_28f6681d-8fcd-479c-8b93-02570199d6d5" xlink:href="penn-20251231.xsd#penn_LesseeNumberOfOptionsToExtend"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseeNumberOfOptionsToExtend_28f6681d-8fcd-479c-8b93-02570199d6d5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeRenewalTermOfContract_849695ac-55db-4ee7-9c49-eeece3c52ada" xlink:href="penn-20251231.xsd#penn_LesseeRenewalTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseeRenewalTermOfContract_849695ac-55db-4ee7-9c49-eeece3c52ada" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_e2596c1a-19e5-41a8-bce5-e42423752434" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_e2596c1a-19e5-41a8-bce5-e42423752434" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_a83a9c9c-d1dd-4cd9-b6a8-56b55a9660f0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_us-gaap_OperatingLeaseLiability_a83a9c9c-d1dd-4cd9-b6a8-56b55a9660f0" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeOperatingLeaseDecreaseInRightOfUseAsset_1333ee32-ce03-4843-806e-82237d3a445e" xlink:href="penn-20251231.xsd#penn_LesseeOperatingLeaseDecreaseInRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseeOperatingLeaseDecreaseInRightOfUseAsset_1333ee32-ce03-4843-806e-82237d3a445e" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeOperatingLeaseDecreaseInLeaseLiability_36dc48b1-f395-428b-b061-88259e38796c" xlink:href="penn-20251231.xsd#penn_LesseeOperatingLeaseDecreaseInLeaseLiability"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseeOperatingLeaseDecreaseInLeaseLiability_36dc48b1-f395-428b-b061-88259e38796c" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GainLossOnLeaseTransactions_0bf14457-4f78-4884-81ee-6ade33a4496f" xlink:href="penn-20251231.xsd#penn_GainLossOnLeaseTransactions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_GainLossOnLeaseTransactions_0bf14457-4f78-4884-81ee-6ade33a4496f" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeBaseRent_9358c53d-17aa-45bd-97d3-1fbeebf6a479" xlink:href="penn-20251231.xsd#penn_LesseeBaseRent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseeBaseRent_9358c53d-17aa-45bd-97d3-1fbeebf6a479" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePercentageOfProjectFundingAnticipatedRelocation_f1045c4a-8f80-4790-b52d-ec88dc5a67cd" xlink:href="penn-20251231.xsd#penn_LesseePercentageOfProjectFundingAnticipatedRelocation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseePercentageOfProjectFundingAnticipatedRelocation_f1045c4a-8f80-4790-b52d-ec88dc5a67cd" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ProjectFundingCommitment_2ce48d4e-7959-4fa0-8616-519d3d25fd65" xlink:href="penn-20251231.xsd#penn_ProjectFundingCommitment"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_ProjectFundingCommitment_2ce48d4e-7959-4fa0-8616-519d3d25fd65" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeRentSubjectToAOneTimeIncrease_8230b5b2-8d22-4fde-b1de-ee87368555ca" xlink:href="penn-20251231.xsd#penn_LesseeRentSubjectToAOneTimeIncrease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseeRentSubjectToAOneTimeIncrease_8230b5b2-8d22-4fde-b1de-ee87368555ca" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePercentageOfFixedRentEscalator_ea8f5680-01c8-4953-a1c1-049daf546e6e" xlink:href="penn-20251231.xsd#penn_LesseePercentageOfFixedRentEscalator"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseePercentageOfFixedRentEscalator_ea8f5680-01c8-4953-a1c1-049daf546e6e" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfOtherProductiveAssets_87148728-91d7-49c4-9aa1-03c946c6dc87" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromSaleOfOtherProductiveAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_us-gaap_ProceedsFromSaleOfOtherProductiveAssets_87148728-91d7-49c4-9aa1-03c946c6dc87" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ProjectFundingCommitmentReceivedAmount_c2ce3c0f-94a2-48d5-8fce-b02d0641d36b" xlink:href="penn-20251231.xsd#penn_ProjectFundingCommitmentReceivedAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_ProjectFundingCommitmentReceivedAmount_c2ce3c0f-94a2-48d5-8fce-b02d0641d36b" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeOperatingLeaseAnnualMinimumPaymentIncrease_1c7d1e81-ddf8-4597-856b-aff0c20664e7" xlink:href="penn-20251231.xsd#penn_LesseeOperatingLeaseAnnualMinimumPaymentIncrease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_ef242999-9945-44a7-8b86-86dae19bbc67" xlink:to="loc_penn_LesseeOperatingLeaseAnnualMinimumPaymentIncrease_1c7d1e81-ddf8-4597-856b-aff0c20664e7" xlink:type="arc" order="14"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LeasesPinnacleMasterLeaseDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LeasesPinnacleMasterLeaseDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LeasesPinnacleMasterLeaseDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostTable_d59972b8-2443-4d31-9eee-056a7726f480" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeLeaseCostTable_d59972b8-2443-4d31-9eee-056a7726f480" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseArrangementsAxis_90eb2993-37a2-4f3c-86e4-8c74007d4587" xlink:href="penn-20251231.xsd#penn_LeaseArrangementsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_d59972b8-2443-4d31-9eee-056a7726f480" xlink:to="loc_penn_LeaseArrangementsAxis_90eb2993-37a2-4f3c-86e4-8c74007d4587" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseArrangementsDomain_90eb2993-37a2-4f3c-86e4-8c74007d4587_default" xlink:href="penn-20251231.xsd#penn_LeaseArrangementsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_LeaseArrangementsAxis_90eb2993-37a2-4f3c-86e4-8c74007d4587" xlink:to="loc_penn_LeaseArrangementsDomain_90eb2993-37a2-4f3c-86e4-8c74007d4587_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseArrangementsDomain_5fdfe7ee-6d34-406e-b812-55b47d90a6d5" xlink:href="penn-20251231.xsd#penn_LeaseArrangementsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_LeaseArrangementsAxis_90eb2993-37a2-4f3c-86e4-8c74007d4587" xlink:to="loc_penn_LeaseArrangementsDomain_5fdfe7ee-6d34-406e-b812-55b47d90a6d5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PinnacleMasterLeaseMember_7a9d9e0c-f465-4562-8026-a161e8c52617" xlink:href="penn-20251231.xsd#penn_PinnacleMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LeaseArrangementsDomain_5fdfe7ee-6d34-406e-b812-55b47d90a6d5" xlink:to="loc_penn_PinnacleMasterLeaseMember_7a9d9e0c-f465-4562-8026-a161e8c52617" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermAxis_64a6d94e-73da-41b5-b74d-4a2b09d469ce" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_d59972b8-2443-4d31-9eee-056a7726f480" xlink:to="loc_us-gaap_LeaseContractualTermAxis_64a6d94e-73da-41b5-b74d-4a2b09d469ce" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_64a6d94e-73da-41b5-b74d-4a2b09d469ce_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LeaseContractualTermAxis_64a6d94e-73da-41b5-b74d-4a2b09d469ce" xlink:to="loc_us-gaap_LeaseContractualTermDomain_64a6d94e-73da-41b5-b74d-4a2b09d469ce_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_4fc27fe6-9ba7-4514-8b72-3b0b8464f2ff" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LeaseContractualTermAxis_64a6d94e-73da-41b5-b74d-4a2b09d469ce" xlink:to="loc_us-gaap_LeaseContractualTermDomain_4fc27fe6-9ba7-4514-8b72-3b0b8464f2ff" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PinnacleMasterLeaseMember_de8b65a0-f7bc-4a7d-98b0-1524056c34f6" xlink:href="penn-20251231.xsd#penn_PinnacleMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_4fc27fe6-9ba7-4514-8b72-3b0b8464f2ff" xlink:to="loc_penn_PinnacleMasterLeaseMember_de8b65a0-f7bc-4a7d-98b0-1524056c34f6" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRenewalOptionAxis_0476160b-d402-4446-bb4c-10d983f2061c" xlink:href="penn-20251231.xsd#penn_LeaseRenewalOptionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_d59972b8-2443-4d31-9eee-056a7726f480" xlink:to="loc_penn_LeaseRenewalOptionAxis_0476160b-d402-4446-bb4c-10d983f2061c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRenewalOptionDomain_0476160b-d402-4446-bb4c-10d983f2061c_default" xlink:href="penn-20251231.xsd#penn_LeaseRenewalOptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_LeaseRenewalOptionAxis_0476160b-d402-4446-bb4c-10d983f2061c" xlink:to="loc_penn_LeaseRenewalOptionDomain_0476160b-d402-4446-bb4c-10d983f2061c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRenewalOptionDomain_4102087b-780d-48e1-b396-18d2468005e0" xlink:href="penn-20251231.xsd#penn_LeaseRenewalOptionDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_LeaseRenewalOptionAxis_0476160b-d402-4446-bb4c-10d983f2061c" xlink:to="loc_penn_LeaseRenewalOptionDomain_4102087b-780d-48e1-b396-18d2468005e0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseRenewalOptionOneMember_73a135a4-0251-413a-9cd4-8e70ced6a733" xlink:href="penn-20251231.xsd#penn_LeaseRenewalOptionOneMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LeaseRenewalOptionDomain_4102087b-780d-48e1-b396-18d2468005e0" xlink:to="loc_penn_LeaseRenewalOptionOneMember_73a135a4-0251-413a-9cd4-8e70ced6a733" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfFacilitiesWithLeasedRealEstateAssets_0e6fd9b2-149a-4f33-ad0f-01013dc69ac5" xlink:href="penn-20251231.xsd#penn_NumberOfFacilitiesWithLeasedRealEstateAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_NumberOfFacilitiesWithLeasedRealEstateAssets_0e6fd9b2-149a-4f33-ad0f-01013dc69ac5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeRemainingTermofContract_ebef7ba7-a427-4459-8d51-eba718e349c5" xlink:href="penn-20251231.xsd#penn_LesseeRemainingTermofContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeRemainingTermofContract_ebef7ba7-a427-4459-8d51-eba718e349c5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeInitialTermOfContract_be145b3a-0fd5-434c-82ff-1dbd0a770739" xlink:href="penn-20251231.xsd#penn_LesseeInitialTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeInitialTermOfContract_be145b3a-0fd5-434c-82ff-1dbd0a770739" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeNumberOfOptionsToExtend_1718e72f-58c5-4c5c-ab00-56f5ef79b6f0" xlink:href="penn-20251231.xsd#penn_LesseeNumberOfOptionsToExtend"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeNumberOfOptionsToExtend_1718e72f-58c5-4c5c-ab00-56f5ef79b6f0" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeRenewalTermOfContract_25beff75-3622-4fa2-b8b1-17f239a320bf" xlink:href="penn-20251231.xsd#penn_LesseeRenewalTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeRenewalTermOfContract_25beff75-3622-4fa2-b8b1-17f239a320bf" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeExpectedTermOfContractWithRenewals_f0365ac3-03ea-4363-b856-119680b88727" xlink:href="penn-20251231.xsd#penn_LesseeExpectedTermOfContractWithRenewals"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeExpectedTermOfContractWithRenewals_f0365ac3-03ea-4363-b856-119680b88727" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet_bf3d27fc-f5b4-40c1-917e-9cfd1e0a0887" xlink:href="penn-20251231.xsd#penn_LesseeAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet_bf3d27fc-f5b4-40c1-917e-9cfd1e0a0887" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeaseAdjustedRevenueToRentRatio_80e125f0-ec5b-4caf-aa39-f6fbbc56f3b5" xlink:href="penn-20251231.xsd#penn_LesseeFinanceLeaseAdjustedRevenueToRentRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeFinanceLeaseAdjustedRevenueToRentRatio_80e125f0-ec5b-4caf-aa39-f6fbbc56f3b5" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeasePercentageRentEscalationInterval_44081eb0-2613-4e84-8f2a-9c433b3e52be" xlink:href="penn-20251231.xsd#penn_LesseeFinanceLeasePercentageRentEscalationInterval"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeFinanceLeasePercentageRentEscalationInterval_44081eb0-2613-4e84-8f2a-9c433b3e52be" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears_792220cf-b427-4a61-a2ab-ad515f540d7c" xlink:href="penn-20251231.xsd#penn_LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseeFinanceLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears_792220cf-b427-4a61-a2ab-ad515f540d7c" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePercentageRentFixedPeriod_c5bfb620-bad7-4993-a11c-40dfad4f6284" xlink:href="penn-20251231.xsd#penn_LesseePercentageRentFixedPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_4e8f6a15-da64-498f-a2d0-f033cd5063ac" xlink:to="loc_penn_LesseePercentageRentFixedPeriod_c5bfb620-bad7-4993-a11c-40dfad4f6284" xlink:type="arc" order="10"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LeasesOtherTripleNetLeaseswithREITLandlordsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LeasesOtherTripleNetLeaseswithREITLandlordsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LeasesOtherTripleNetLeaseswithREITLandlordsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostTable_019be1fc-b8f7-7302-a479-7ba50554bcd9" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeLeaseCostTable_019be1fc-b8f7-7302-a479-7ba50554bcd9" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermAxis_019be1fc-b8f7-75f1-8022-8ef8afe6f3a5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_019be1fc-b8f7-7302-a479-7ba50554bcd9" xlink:to="loc_us-gaap_LeaseContractualTermAxis_019be1fc-b8f7-75f1-8022-8ef8afe6f3a5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-75f1-8022-8ef8afe6f3a5_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LeaseContractualTermAxis_019be1fc-b8f7-75f1-8022-8ef8afe6f3a5" xlink:to="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-75f1-8022-8ef8afe6f3a5_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-708d-88be-7321974efd3b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LeaseContractualTermAxis_019be1fc-b8f7-75f1-8022-8ef8afe6f3a5" xlink:to="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-708d-88be-7321974efd3b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_VICIMasterLeaseMember_019be1fc-b8f7-7cc8-a410-b65047341f11" xlink:href="penn-20251231.xsd#penn_VICIMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-708d-88be-7321974efd3b" xlink:to="loc_penn_VICIMasterLeaseMember_019be1fc-b8f7-7cc8-a410-b65047341f11" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MargaritavilleLeaseMember_019be1fd-1929-7176-b857-43af7961bfac" xlink:href="penn-20251231.xsd#penn_MargaritavilleLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-708d-88be-7321974efd3b" xlink:to="loc_penn_MargaritavilleLeaseMember_019be1fd-1929-7176-b857-43af7961bfac" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GreektownLeaseMember_019be1fd-6aca-72d6-b6db-d005f1cc7280" xlink:href="penn-20251231.xsd#penn_GreektownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-708d-88be-7321974efd3b" xlink:to="loc_penn_GreektownLeaseMember_019be1fd-6aca-72d6-b6db-d005f1cc7280" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownLeaseMember_019be1fd-e77c-78a8-b83d-2b87dd1f161e" xlink:href="penn-20251231.xsd#penn_MorgantownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-708d-88be-7321974efd3b" xlink:to="loc_penn_MorgantownLeaseMember_019be1fd-e77c-78a8-b83d-2b87dd1f161e" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownLeaseAnnualEscalatorScenarioOneMember_019be1fd-e77c-7db2-9e97-2d7d0c382b10" xlink:href="penn-20251231.xsd#penn_MorgantownLeaseAnnualEscalatorScenarioOneMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-708d-88be-7321974efd3b" xlink:to="loc_penn_MorgantownLeaseAnnualEscalatorScenarioOneMember_019be1fd-e77c-7db2-9e97-2d7d0c382b10" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownLeaseAnnualEscalatorScenarioTwoMember_019be1fd-e77c-76ba-b459-d2db5d432f31" xlink:href="penn-20251231.xsd#penn_MorgantownLeaseAnnualEscalatorScenarioTwoMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_019be1fc-b8f7-708d-88be-7321974efd3b" xlink:to="loc_penn_MorgantownLeaseAnnualEscalatorScenarioTwoMember_019be1fd-e77c-76ba-b459-d2db5d432f31" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseArrangementsAxis_019be1fd-1929-79d2-9e21-b85ef6095125" xlink:href="penn-20251231.xsd#penn_LeaseArrangementsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_019be1fc-b8f7-7302-a479-7ba50554bcd9" xlink:to="loc_penn_LeaseArrangementsAxis_019be1fd-1929-79d2-9e21-b85ef6095125" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseArrangementsDomain_019be1fd-1929-79d2-9e21-b85ef6095125_default" xlink:href="penn-20251231.xsd#penn_LeaseArrangementsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_LeaseArrangementsAxis_019be1fd-1929-79d2-9e21-b85ef6095125" xlink:to="loc_penn_LeaseArrangementsDomain_019be1fd-1929-79d2-9e21-b85ef6095125_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseArrangementsDomain_019be1fd-1929-7edc-9bbc-d70ce598abff" xlink:href="penn-20251231.xsd#penn_LeaseArrangementsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_LeaseArrangementsAxis_019be1fd-1929-79d2-9e21-b85ef6095125" xlink:to="loc_penn_LeaseArrangementsDomain_019be1fd-1929-7edc-9bbc-d70ce598abff" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MargaritavilleLeaseMember_019be1fd-1929-72bd-af20-5f227ad4e8d8" xlink:href="penn-20251231.xsd#penn_MargaritavilleLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LeaseArrangementsDomain_019be1fd-1929-7edc-9bbc-d70ce598abff" xlink:to="loc_penn_MargaritavilleLeaseMember_019be1fd-1929-72bd-af20-5f227ad4e8d8" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GreektownLeaseMember_019c6ed4-cf09-782c-b1ff-d26550577811" xlink:href="penn-20251231.xsd#penn_GreektownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LeaseArrangementsDomain_019be1fd-1929-7edc-9bbc-d70ce598abff" xlink:to="loc_penn_GreektownLeaseMember_019c6ed4-cf09-782c-b1ff-d26550577811" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownLeaseMember_019c6ed8-9fe1-7764-b6fb-fd7718dd84dd" xlink:href="penn-20251231.xsd#penn_MorgantownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LeaseArrangementsDomain_019be1fd-1929-7edc-9bbc-d70ce598abff" xlink:to="loc_penn_MorgantownLeaseMember_019c6ed8-9fe1-7764-b6fb-fd7718dd84dd" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_VICIMasterLeaseMember_019c96f2-1cc8-7367-85a0-29184df7080d" xlink:href="penn-20251231.xsd#penn_VICIMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LeaseArrangementsDomain_019be1fd-1929-7edc-9bbc-d70ce598abff" xlink:to="loc_penn_VICIMasterLeaseMember_019c96f2-1cc8-7367-85a0-29184df7080d" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_019be1fd-e77c-795a-b7d8-2e86b9143d56" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_019be1fc-b8f7-7302-a479-7ba50554bcd9" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_019be1fd-e77c-795a-b7d8-2e86b9143d56" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019be1fd-e77c-795a-b7d8-2e86b9143d56_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_019be1fd-e77c-795a-b7d8-2e86b9143d56" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019be1fd-e77c-795a-b7d8-2e86b9143d56_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019be1fd-e77c-763f-8a06-be52c8c1ea40" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationDescriptionOfPropertyAxis_019be1fd-e77c-795a-b7d8-2e86b9143d56" xlink:to="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019be1fd-e77c-763f-8a06-be52c8c1ea40" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownMember_019be1fd-e77c-7cd6-ae1e-0594c956f7d6" xlink:href="penn-20251231.xsd#penn_MorgantownMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RealEstateAndAccumulatedDepreciationNameOfPropertyDomain_019be1fd-e77c-763f-8a06-be52c8c1ea40" xlink:to="loc_penn_MorgantownMember_019be1fd-e77c-7cd6-ae1e-0594c956f7d6" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RentEscalationPeriodAxis_019c96af-6a4c-79db-9bfd-e71ed3b33f66" xlink:href="penn-20251231.xsd#penn_RentEscalationPeriodAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_019be1fc-b8f7-7302-a479-7ba50554bcd9" xlink:to="loc_penn_RentEscalationPeriodAxis_019c96af-6a4c-79db-9bfd-e71ed3b33f66" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RentEscalationPeriodDomain_019c96af-6a4c-79db-9bfd-e71ed3b33f66_default" xlink:href="penn-20251231.xsd#penn_RentEscalationPeriodDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_RentEscalationPeriodAxis_019c96af-6a4c-79db-9bfd-e71ed3b33f66" xlink:to="loc_penn_RentEscalationPeriodDomain_019c96af-6a4c-79db-9bfd-e71ed3b33f66_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RentEscalationPeriodDomain_019c96af-6a4c-7390-96d6-8fdacb005dd1" xlink:href="penn-20251231.xsd#penn_RentEscalationPeriodDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_RentEscalationPeriodAxis_019c96af-6a4c-79db-9bfd-e71ed3b33f66" xlink:to="loc_penn_RentEscalationPeriodDomain_019c96af-6a4c-7390-96d6-8fdacb005dd1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RentEscalationPeriodOneMember_019c96af-6a4c-7105-8f33-a64aef83ccf6" xlink:href="penn-20251231.xsd#penn_RentEscalationPeriodOneMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_RentEscalationPeriodDomain_019c96af-6a4c-7390-96d6-8fdacb005dd1" xlink:to="loc_penn_RentEscalationPeriodOneMember_019c96af-6a4c-7105-8f33-a64aef83ccf6" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeOperatingLeaseNumberOfOptionsToExtend_019be1fc-b8f7-74d9-9310-de6b4013cbb5" xlink:href="penn-20251231.xsd#penn_LesseeOperatingLeaseNumberOfOptionsToExtend"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeOperatingLeaseNumberOfOptionsToExtend_019be1fc-b8f7-74d9-9310-de6b4013cbb5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeRenewalTermOfContract_019be1fc-b8f7-75a8-af24-af94d362d6bc" xlink:href="penn-20251231.xsd#penn_LesseeRenewalTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeRenewalTermOfContract_019be1fc-b8f7-75a8-af24-af94d362d6bc" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AnnualBaseRent_019be1fc-b8f7-7610-ad98-e0537ef32df5" xlink:href="penn-20251231.xsd#penn_AnnualBaseRent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_AnnualBaseRent_019be1fc-b8f7-7610-ad98-e0537ef32df5" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePercentageOfFixedRentAnnualIncrease_019be1fc-b8f7-794b-8795-dbe140af87dd" xlink:href="penn-20251231.xsd#penn_LesseePercentageOfFixedRentAnnualIncrease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseePercentageOfFixedRentAnnualIncrease_019be1fc-b8f7-794b-8795-dbe140af87dd" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePercentageOfFixedRentEscalator_019be1fc-b8f7-7526-adaa-be744653e5a8" xlink:href="penn-20251231.xsd#penn_LesseePercentageOfFixedRentEscalator"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseePercentageOfFixedRentEscalator_019be1fc-b8f7-7526-adaa-be744653e5a8" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_019be1fc-b8f7-7348-a9b1-b4c5f9bcce1a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_019be1fc-b8f7-7348-a9b1-b4c5f9bcce1a" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_019c36e8-b057-7da6-bcfc-14402e546ec4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_us-gaap_OperatingLeaseLiability_019c36e8-b057-7da6-bcfc-14402e546ec4" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseTermOfContract_019be1fd-1929-71b6-945b-e7e4f6db5a68" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseTermOfContract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_us-gaap_LesseeOperatingLeaseTermOfContract_019be1fd-1929-71b6-945b-e7e4f6db5a68" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet_019be1fd-1929-7800-8c94-7eadeb72b511" xlink:href="penn-20251231.xsd#penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeAnnualEscalatorPercentageinFixedComponentofRentStructureifRentCoverageRatioThresholdsareMet_019be1fd-1929-7800-8c94-7eadeb72b511" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeOperatingLeaseAdjustedRevenuetoRentRatio_019be1fd-1929-706a-9cf4-87af68779cef" xlink:href="penn-20251231.xsd#penn_LesseeOperatingLeaseAdjustedRevenuetoRentRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeOperatingLeaseAdjustedRevenuetoRentRatio_019be1fd-1929-706a-9cf4-87af68779cef" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeasePerformanceRentEscalationInterval_019be1fd-1929-7e3a-817c-22420786d0fd" xlink:href="penn-20251231.xsd#penn_LesseeFinanceLeasePerformanceRentEscalationInterval"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeFinanceLeasePerformanceRentEscalationInterval_019be1fd-1929-7e3a-817c-22420786d0fd" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeOperatingLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears_019be1fd-1929-7b3f-a97d-453e53828216" xlink:href="penn-20251231.xsd#penn_LesseeOperatingLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeOperatingLeasePercentageOfAverageChangeToNetRevenuesDuringPrecedingTwoYears_019be1fd-1929-7b3f-a97d-453e53828216" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseePercentageRentFixedPeriod_019be1fd-1929-7118-a035-d0d296a2e718" xlink:href="penn-20251231.xsd#penn_LesseePercentageRentFixedPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseePercentageRentFixedPeriod_019be1fd-1929-7118-a035-d0d296a2e718" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NoncashProceedsFromSaleOfRealEstate_019be1fd-e77c-78c4-b594-0eae94593aea" xlink:href="penn-20251231.xsd#penn_NoncashProceedsFromSaleOfRealEstate"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_NoncashProceedsFromSaleOfRealEstate_019be1fd-e77c-78c4-b594-0eae94593aea" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeFinanceLeaseRenewalTerm1_019c13c8-9ba0-7ef1-a22e-8cf8d5e9e867" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeFinanceLeaseRenewalTerm1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_us-gaap_LesseeFinanceLeaseRenewalTerm1_019c13c8-9ba0-7ef1-a22e-8cf8d5e9e867" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinanceLeaseAnnualRent_019be1fd-e77c-7904-b9be-82b2ab6adff5" xlink:href="penn-20251231.xsd#penn_FinanceLeaseAnnualRent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_FinanceLeaseAnnualRent_019be1fd-e77c-7904-b9be-82b2ab6adff5" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorConsisting_019be1fd-e77c-766a-9837-d3b5e0da3d26" xlink:href="penn-20251231.xsd#penn_LesseeAnnualEscalatorConsisting"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeAnnualEscalatorConsisting_019be1fd-e77c-766a-9837-d3b5e0da3d26" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorConsumerPriceIndexThresholdPercentage_019be1fd-e77c-73f4-8061-a0509e659b82" xlink:href="penn-20251231.xsd#penn_LesseeAnnualEscalatorConsumerPriceIndexThresholdPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeAnnualEscalatorConsumerPriceIndexThresholdPercentage_019be1fd-e77c-73f4-8061-a0509e659b82" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeAnnualEscalatorPercentage_019be1fd-e77c-7531-892e-4adaab6ce4ff" xlink:href="penn-20251231.xsd#penn_LesseeAnnualEscalatorPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_019be1fc-b8f7-76ab-9ec3-676307f5f8b6" xlink:to="loc_penn_LesseeAnnualEscalatorPercentage_019be1fd-e77c-7531-892e-4adaab6ce4ff" xlink:type="arc" order="18"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LeasesScheduleofComponentsofLeaseExpenseDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LeasesScheduleofComponentsofLeaseExpenseDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LeasesScheduleofComponentsofLeaseExpenseDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostLineItems_130c6457-601b-4de0-8faa-f5c133d53c2f" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostTable_fea887b6-2231-4c88-b887-c2995ecb900f" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_LesseeLeaseCostLineItems_130c6457-601b-4de0-8faa-f5c133d53c2f" xlink:to="loc_penn_LesseeLeaseCostTable_fea887b6-2231-4c88-b887-c2995ecb900f" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_ac646506-5db1-4a6a-afe4-67cf2ddc8882" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeStatementLocationAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_fea887b6-2231-4c88-b887-c2995ecb900f" xlink:to="loc_us-gaap_IncomeStatementLocationAxis_ac646506-5db1-4a6a-afe4-67cf2ddc8882" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_ac646506-5db1-4a6a-afe4-67cf2ddc8882_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_ac646506-5db1-4a6a-afe4-67cf2ddc8882" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_ac646506-5db1-4a6a-afe4-67cf2ddc8882_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_abdd1eba-59a8-4ffb-8e6b-34f6f5ba3329" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeStatementLocationDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_ac646506-5db1-4a6a-afe4-67cf2ddc8882" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_abdd1eba-59a8-4ffb-8e6b-34f6f5ba3329" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GeneralAndAdministrativeExpenseMember_85537f64-b888-42a3-8f3a-3182a9855e31" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GeneralAndAdministrativeExpenseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_abdd1eba-59a8-4ffb-8e6b-34f6f5ba3329" xlink:to="loc_us-gaap_GeneralAndAdministrativeExpenseMember_85537f64-b888-42a3-8f3a-3182a9855e31" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GamingExpenseMember_657608e6-f90a-49f1-a70e-fb8bd7ea57ea" xlink:href="penn-20251231.xsd#penn_GamingExpenseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_abdd1eba-59a8-4ffb-8e6b-34f6f5ba3329" xlink:to="loc_penn_GamingExpenseMember_657608e6-f90a-49f1-a70e-fb8bd7ea57ea" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseMember_370c5964-c379-4970-9110-40ed6930436c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpenseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_abdd1eba-59a8-4ffb-8e6b-34f6f5ba3329" xlink:to="loc_us-gaap_InterestExpenseMember_370c5964-c379-4970-9110-40ed6930436c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DepreciationAndAmortizationExpenseMember_a4a56ea0-5a56-4f99-a2cd-20809883067c" xlink:href="penn-20251231.xsd#penn_DepreciationAndAmortizationExpenseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_abdd1eba-59a8-4ffb-8e6b-34f6f5ba3329" xlink:to="loc_penn_DepreciationAndAmortizationExpenseMember_a4a56ea0-5a56-4f99-a2cd-20809883067c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OperatingLeaseCostAbstract_6e53e87f-b5be-4759-8dc8-f0abd56666d2" xlink:href="penn-20251231.xsd#penn_OperatingLeaseCostAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_130c6457-601b-4de0-8faa-f5c133d53c2f" xlink:to="loc_penn_OperatingLeaseCostAbstract_6e53e87f-b5be-4759-8dc8-f0abd56666d2" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OperatingLeaseBaseRentExpense_2781c5cd-b3f7-490b-9e2b-4bfc7a6ee10f" xlink:href="penn-20251231.xsd#penn_OperatingLeaseBaseRentExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_6e53e87f-b5be-4759-8dc8-f0abd56666d2" xlink:to="loc_penn_OperatingLeaseBaseRentExpense_2781c5cd-b3f7-490b-9e2b-4bfc7a6ee10f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseCost_c10ea322-4bb4-46e3-a2f6-0148c0701769" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseCost"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_6e53e87f-b5be-4759-8dc8-f0abd56666d2" xlink:to="loc_us-gaap_OperatingLeaseCost_c10ea322-4bb4-46e3-a2f6-0148c0701769" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermLeaseCost_2532a30a-eb49-41c8-86c1-4bc870b786ae" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermLeaseCost"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_6e53e87f-b5be-4759-8dc8-f0abd56666d2" xlink:to="loc_us-gaap_ShortTermLeaseCost_2532a30a-eb49-41c8-86c1-4bc870b786ae" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableLeaseCost_2f067553-bd4e-4879-b9d2-e0f2dbe817a6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_VariableLeaseCost"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_6e53e87f-b5be-4759-8dc8-f0abd56666d2" xlink:to="loc_us-gaap_VariableLeaseCost_2f067553-bd4e-4879-b9d2-e0f2dbe817a6" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseCostOperatingLease_ebf4a07f-d9d2-45d1-ac08-ad898574dfb5" xlink:href="penn-20251231.xsd#penn_LeaseCostOperatingLease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_OperatingLeaseCostAbstract_6e53e87f-b5be-4759-8dc8-f0abd56666d2" xlink:to="loc_penn_LeaseCostOperatingLease_ebf4a07f-d9d2-45d1-ac08-ad898574dfb5" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeFinanceLeaseCostAbstract_bdd58074-33d5-4bed-b238-0512233bebc5" xlink:href="penn-20251231.xsd#penn_LesseeFinanceLeaseCostAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_130c6457-601b-4de0-8faa-f5c133d53c2f" xlink:to="loc_penn_LesseeFinanceLeaseCostAbstract_bdd58074-33d5-4bed-b238-0512233bebc5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseInterestExpense_33dedd4e-f2b4-4236-adb5-0fcc9bd02f52" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseInterestExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeFinanceLeaseCostAbstract_bdd58074-33d5-4bed-b238-0512233bebc5" xlink:to="loc_us-gaap_FinanceLeaseInterestExpense_33dedd4e-f2b4-4236-adb5-0fcc9bd02f52" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization_2552476f-d8c4-4348-9efe-8ec69997deb2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseRightOfUseAssetAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeFinanceLeaseCostAbstract_bdd58074-33d5-4bed-b238-0512233bebc5" xlink:to="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization_2552476f-d8c4-4348-9efe-8ec69997deb2" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseCostFinanceLease_cfa1a6ab-12a1-4ee3-9dcf-ee597d4144a0" xlink:href="penn-20251231.xsd#penn_LeaseCostFinanceLease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeFinanceLeaseCostAbstract_bdd58074-33d5-4bed-b238-0512233bebc5" xlink:to="loc_penn_LeaseCostFinanceLease_cfa1a6ab-12a1-4ee3-9dcf-ee597d4144a0" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationCostsAbstract_d49a6b45-b604-449d-b077-f86123578b96" xlink:href="penn-20251231.xsd#penn_FinancingObligationCostsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_130c6457-601b-4de0-8faa-f5c133d53c2f" xlink:to="loc_penn_FinancingObligationCostsAbstract_d49a6b45-b604-449d-b077-f86123578b96" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_FinancingObligationInterestExpense_3d57d54f-32c6-43c0-8244-14f8b9e85e5a" xlink:href="penn-20251231.xsd#penn_FinancingObligationInterestExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_FinancingObligationCostsAbstract_d49a6b45-b604-449d-b077-f86123578b96" xlink:to="loc_penn_FinancingObligationInterestExpense_3d57d54f-32c6-43c0-8244-14f8b9e85e5a" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LeasesTripleNetLeasesDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LeasesTripleNetLeasesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LeasesTripleNetLeasesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostLineItems_f5a8ebe2-5411-46aa-9474-119e50bff26c" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LesseeLeaseCostTable_7dee164d-26c1-4f6d-8227-1f69819968bc" xlink:href="penn-20251231.xsd#penn_LesseeLeaseCostTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_LesseeLeaseCostLineItems_f5a8ebe2-5411-46aa-9474-119e50bff26c" xlink:to="loc_penn_LesseeLeaseCostTable_7dee164d-26c1-4f6d-8227-1f69819968bc" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermAxis_3d8b892c-cb68-4fec-8151-9df5b58c8723" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_LesseeLeaseCostTable_7dee164d-26c1-4f6d-8227-1f69819968bc" xlink:to="loc_us-gaap_LeaseContractualTermAxis_3d8b892c-cb68-4fec-8151-9df5b58c8723" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_3d8b892c-cb68-4fec-8151-9df5b58c8723_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LeaseContractualTermAxis_3d8b892c-cb68-4fec-8151-9df5b58c8723" xlink:to="loc_us-gaap_LeaseContractualTermDomain_3d8b892c-cb68-4fec-8151-9df5b58c8723_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_9b6da440-8b2b-4f85-b869-ad53ec7e3da1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LeaseContractualTermAxis_3d8b892c-cb68-4fec-8151-9df5b58c8723" xlink:to="loc_us-gaap_LeaseContractualTermDomain_9b6da440-8b2b-4f85-b869-ad53ec7e3da1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AmendedAndRestatedPENNMasterLeaseMember_10ebc01c-427a-492a-9c3a-54bd191288f5" xlink:href="penn-20251231.xsd#penn_AmendedAndRestatedPENNMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_9b6da440-8b2b-4f85-b869-ad53ec7e3da1" xlink:to="loc_penn_AmendedAndRestatedPENNMasterLeaseMember_10ebc01c-427a-492a-9c3a-54bd191288f5" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_A2023MasterLeaseMember_38de25ad-0c02-48f5-9a35-d6f0f217e63a" xlink:href="penn-20251231.xsd#penn_A2023MasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_9b6da440-8b2b-4f85-b869-ad53ec7e3da1" xlink:to="loc_penn_A2023MasterLeaseMember_38de25ad-0c02-48f5-9a35-d6f0f217e63a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PinnacleMasterLeaseMember_69eada90-f896-4376-870a-dc07b723a5b1" xlink:href="penn-20251231.xsd#penn_PinnacleMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_9b6da440-8b2b-4f85-b869-ad53ec7e3da1" xlink:to="loc_penn_PinnacleMasterLeaseMember_69eada90-f896-4376-870a-dc07b723a5b1" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_VICIMasterLeaseMember_019b588e-d8d3-7aa0-acbd-3d4f4792e3b8" xlink:href="penn-20251231.xsd#penn_VICIMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_9b6da440-8b2b-4f85-b869-ad53ec7e3da1" xlink:to="loc_penn_VICIMasterLeaseMember_019b588e-d8d3-7aa0-acbd-3d4f4792e3b8" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MargaritavilleLeaseMember_475e6302-a841-4a78-831c-be55f21f8848" xlink:href="penn-20251231.xsd#penn_MargaritavilleLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_9b6da440-8b2b-4f85-b869-ad53ec7e3da1" xlink:to="loc_penn_MargaritavilleLeaseMember_475e6302-a841-4a78-831c-be55f21f8848" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GreektownLeaseMember_21b3916b-3637-4295-9073-a3de031f82e1" xlink:href="penn-20251231.xsd#penn_GreektownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_9b6da440-8b2b-4f85-b869-ad53ec7e3da1" xlink:to="loc_penn_GreektownLeaseMember_21b3916b-3637-4295-9073-a3de031f82e1" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MorgantownLeaseMember_f9d6fe80-d4c2-40e7-a49f-22c5f695b8f0" xlink:href="penn-20251231.xsd#penn_MorgantownLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_9b6da440-8b2b-4f85-b869-ad53ec7e3da1" xlink:to="loc_penn_MorgantownLeaseMember_f9d6fe80-d4c2-40e7-a49f-22c5f695b8f0" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeasePayments_5c9a4fcf-7279-4653-824f-46e3e0c6d380" xlink:href="penn-20251231.xsd#penn_LeasePayments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_LesseeLeaseCostLineItems_f5a8ebe2-5411-46aa-9474-119e50bff26c" xlink:to="loc_penn_LeasePayments_5c9a4fcf-7279-4653-824f-46e3e0c6d380" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/CommitmentsandContingenciesESPNSportsbookandInvestmentAgreementsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#CommitmentsandContingenciesESPNSportsbookandInvestmentAgreementsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CommitmentsandContingenciesESPNSportsbookandInvestmentAgreementsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentsTable_0346b56f-a1d3-4dcb-9e2e-cf94478e280c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_us-gaap_OtherCommitmentsTable_0346b56f-a1d3-4dcb-9e2e-cf94478e280c" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TypeOfArrangementAxis_019c135f-4141-7da7-a449-f6fbe088bef5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TypeOfArrangementAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_OtherCommitmentsTable_0346b56f-a1d3-4dcb-9e2e-cf94478e280c" xlink:to="loc_us-gaap_TypeOfArrangementAxis_019c135f-4141-7da7-a449-f6fbe088bef5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_019c135f-4141-7da7-a449-f6fbe088bef5_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_TypeOfArrangementAxis_019c135f-4141-7da7-a449-f6fbe088bef5" xlink:to="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_019c135f-4141-7da7-a449-f6fbe088bef5_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_019c135f-4141-7ebf-88b3-226c228696b2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_TypeOfArrangementAxis_019c135f-4141-7da7-a449-f6fbe088bef5" xlink:to="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_019c135f-4141-7ebf-88b3-226c228696b2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SportsbookAgreementMember_019c135f-4141-7d46-8e11-29f0bb0ae803" xlink:href="penn-20251231.xsd#penn_SportsbookAgreementMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_019c135f-4141-7ebf-88b3-226c228696b2" xlink:to="loc_penn_SportsbookAgreementMember_019c135f-4141-7d46-8e11-29f0bb0ae803" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InvestmentAgreementMember_019c135f-4141-7cc1-bd99-30fdb9f0cdc7" xlink:href="penn-20251231.xsd#penn_InvestmentAgreementMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_019c135f-4141-7ebf-88b3-226c228696b2" xlink:to="loc_penn_InvestmentAgreementMember_019c135f-4141-7cc1-bd99-30fdb9f0cdc7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_019c135f-4141-7595-bd3f-7fee051581b1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_OtherCommitmentsTable_0346b56f-a1d3-4dcb-9e2e-cf94478e280c" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_019c135f-4141-7595-bd3f-7fee051581b1" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_019c135f-4141-7595-bd3f-7fee051581b1_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_019c135f-4141-7595-bd3f-7fee051581b1" xlink:to="loc_us-gaap_EquityComponentDomain_019c135f-4141-7595-bd3f-7fee051581b1_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_019c135f-4141-741b-983b-0d2019e996ba" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_019c135f-4141-7595-bd3f-7fee051581b1" xlink:to="loc_us-gaap_EquityComponentDomain_019c135f-4141-741b-983b-0d2019e996ba" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WarrantMember_019c135f-4141-7eee-aa62-00e959dff4a0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WarrantMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_019c135f-4141-741b-983b-0d2019e996ba" xlink:to="loc_us-gaap_WarrantMember_019c135f-4141-7eee-aa62-00e959dff4a0" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_019c135f-4141-7ea7-9bbb-728f917ee119" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_OtherCommitmentsTable_0346b56f-a1d3-4dcb-9e2e-cf94478e280c" xlink:to="loc_srt_RangeAxis_019c135f-4141-7ea7-9bbb-728f917ee119" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_019c135f-4141-7ea7-9bbb-728f917ee119_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_019c135f-4141-7ea7-9bbb-728f917ee119" xlink:to="loc_srt_RangeMember_019c135f-4141-7ea7-9bbb-728f917ee119_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_019c135f-4141-7703-a040-0c54dc09daa3" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_019c135f-4141-7ea7-9bbb-728f917ee119" xlink:to="loc_srt_RangeMember_019c135f-4141-7703-a040-0c54dc09daa3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_019c135f-4141-7408-92f6-45ac8cd76c40" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_019c135f-4141-7703-a040-0c54dc09daa3" xlink:to="loc_srt_MinimumMember_019c135f-4141-7408-92f6-45ac8cd76c40" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_019c135f-4141-7339-8126-6ee4dc3a677b" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_019c135f-4141-7703-a040-0c54dc09daa3" xlink:to="loc_srt_MaximumMember_019c135f-4141-7339-8126-6ee4dc3a677b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfWarrantOrRightAxis_019c135f-4141-7b60-99c7-9b1638663761" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_OtherCommitmentsTable_0346b56f-a1d3-4dcb-9e2e-cf94478e280c" xlink:to="loc_us-gaap_ClassOfWarrantOrRightAxis_019c135f-4141-7b60-99c7-9b1638663761" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfWarrantOrRightDomain_019c135f-4141-7b60-99c7-9b1638663761_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ClassOfWarrantOrRightAxis_019c135f-4141-7b60-99c7-9b1638663761" xlink:to="loc_us-gaap_ClassOfWarrantOrRightDomain_019c135f-4141-7b60-99c7-9b1638663761_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfWarrantOrRightDomain_019c135f-4141-71e1-aa43-41bb139e7d0b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ClassOfWarrantOrRightAxis_019c135f-4141-7b60-99c7-9b1638663761" xlink:to="loc_us-gaap_ClassOfWarrantOrRightDomain_019c135f-4141-71e1-aa43-41bb139e7d0b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WarrantsMaturingOnFebruary82033Member_019c135f-4141-78c2-828f-c792c256da8a" xlink:href="penn-20251231.xsd#penn_WarrantsMaturingOnFebruary82033Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfWarrantOrRightDomain_019c135f-4141-71e1-aa43-41bb139e7d0b" xlink:to="loc_penn_WarrantsMaturingOnFebruary82033Member_019c135f-4141-78c2-828f-c792c256da8a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WarrantsMaturingOnFebruary82034Member_019c135f-4141-7b4c-9c5d-57652721d9da" xlink:href="penn-20251231.xsd#penn_WarrantsMaturingOnFebruary82034Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfWarrantOrRightDomain_019c135f-4141-71e1-aa43-41bb139e7d0b" xlink:to="loc_penn_WarrantsMaturingOnFebruary82034Member_019c135f-4141-7b4c-9c5d-57652721d9da" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WarrantsMaturingOnFebruary82035Member_019c135f-4141-7563-9393-f3f64ccb3883" xlink:href="penn-20251231.xsd#penn_WarrantsMaturingOnFebruary82035Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfWarrantOrRightDomain_019c135f-4141-71e1-aa43-41bb139e7d0b" xlink:to="loc_penn_WarrantsMaturingOnFebruary82035Member_019c135f-4141-7563-9393-f3f64ccb3883" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CollaborativeArrangementInitialTerm_019c135f-4141-7ded-a6df-184a8fa3b3bd" xlink:href="penn-20251231.xsd#penn_CollaborativeArrangementInitialTerm"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_penn_CollaborativeArrangementInitialTerm_019c135f-4141-7ded-a6df-184a8fa3b3bd" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CollaborativeArrangementAnnualPayments_019c135f-4141-7c5f-98c7-5246a1747684" xlink:href="penn-20251231.xsd#penn_CollaborativeArrangementAnnualPayments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_penn_CollaborativeArrangementAnnualPayments_019c135f-4141-7c5f-98c7-5246a1747684" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_019c135f-4141-7963-a1e1-9713a3001fa0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_019c135f-4141-7963-a1e1-9713a3001fa0" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfWarrantOrRightOutstanding_019c135f-4141-710e-a4b2-bb655068f8e8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfWarrantOrRightOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_us-gaap_ClassOfWarrantOrRightOutstanding_019c135f-4141-710e-a4b2-bb655068f8e8" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfTranches_019c135f-4141-79e8-9332-9064d771af0f" xlink:href="penn-20251231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfTranches"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfTranches_019c135f-4141-79e8-9332-9064d771af0f" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageExpectedDividend_019c135f-4141-7b9b-bd7f-df2a86034dfc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageExpectedDividend"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageExpectedDividend_019c135f-4141-7b9b-bd7f-df2a86034dfc" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_019c135f-4141-723a-8ea8-1231c8db9da4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_019c135f-4141-723a-8ea8-1231c8db9da4" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharePrice_019c135f-4141-70f0-a8ab-6beb6c2cb4f5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SharePrice"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_us-gaap_SharePrice_019c135f-4141-70f0-a8ab-6beb6c2cb4f5" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ClassOfWarrantOrRightContingentConsiderationPotentialIssues_019c135f-4141-7a76-8d8b-008d9af1d2f3" xlink:href="penn-20251231.xsd#penn_ClassOfWarrantOrRightContingentConsiderationPotentialIssues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_penn_ClassOfWarrantOrRightContingentConsiderationPotentialIssues_019c135f-4141-7a76-8d8b-008d9af1d2f3" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CollaborationAgreementTerminationAgreementRemainingFeesRemainderOfFiscalYear_019c135f-4141-7e8f-9c84-0995cdcea695" xlink:href="penn-20251231.xsd#penn_CollaborationAgreementTerminationAgreementRemainingFeesRemainderOfFiscalYear"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_penn_CollaborationAgreementTerminationAgreementRemainingFeesRemainderOfFiscalYear_019c135f-4141-7e8f-9c84-0995cdcea695" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CollaborationAgreementTerminationAgreementMarketingExpense_019c135f-4141-78cc-bc56-a1be076d5a5c" xlink:href="penn-20251231.xsd#penn_CollaborationAgreementTerminationAgreementMarketingExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_penn_CollaborationAgreementTerminationAgreementMarketingExpense_019c135f-4141-78cc-bc56-a1be076d5a5c" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_019c135f-4141-7421-ba31-274d0b1479a3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_019c135f-4141-7421-ba31-274d0b1479a3" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_019c135f-4141-70c7-8948-44daeadf6764" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_019c135f-4141-70c7-8948-44daeadf6764" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketingExpense_019c135f-4141-7998-bb3d-2871b71e4d87" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MarketingExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_019c135f-4141-727f-b6a8-b5af08eca5fc" xlink:to="loc_us-gaap_MarketingExpense_019c135f-4141-7998-bb3d-2871b71e4d87" xlink:type="arc" order="13"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/CommitmentsandContingenciesLocationShareAgreementsPurchaseObligationsandCapitalExpenditureCommitmentsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#CommitmentsandContingenciesLocationShareAgreementsPurchaseObligationsandCapitalExpenditureCommitmentsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CommitmentsandContingenciesLocationShareAgreementsPurchaseObligationsandCapitalExpenditureCommitmentsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentsLineItems_490673aa-d70d-4d8d-82ce-167485368589" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentsTable_250ed55c-b24d-460f-a31b-110010c2b3e0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_490673aa-d70d-4d8d-82ce-167485368589" xlink:to="loc_us-gaap_OtherCommitmentsTable_250ed55c-b24d-460f-a31b-110010c2b3e0" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductOrServiceAxis_0d0f4985-552d-4b75-9c4b-e71a59844122" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductOrServiceAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_OtherCommitmentsTable_250ed55c-b24d-460f-a31b-110010c2b3e0" xlink:to="loc_srt_ProductOrServiceAxis_0d0f4985-552d-4b75-9c4b-e71a59844122" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_0d0f4985-552d-4b75-9c4b-e71a59844122_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ProductOrServiceAxis_0d0f4985-552d-4b75-9c4b-e71a59844122" xlink:to="loc_srt_ProductsAndServicesDomain_0d0f4985-552d-4b75-9c4b-e71a59844122_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ProductsAndServicesDomain_7db740dd-49b8-4281-b9b0-baf7fdbcb690" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ProductsAndServicesDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ProductOrServiceAxis_0d0f4985-552d-4b75-9c4b-e71a59844122" xlink:to="loc_srt_ProductsAndServicesDomain_7db740dd-49b8-4281-b9b0-baf7fdbcb690" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LocationShareAgreementsMember_1a708149-f4f5-46e3-887c-916477c6badf" xlink:href="penn-20251231.xsd#penn_LocationShareAgreementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ProductsAndServicesDomain_7db740dd-49b8-4281-b9b0-baf7fdbcb690" xlink:to="loc_penn_LocationShareAgreementsMember_1a708149-f4f5-46e3-887c-916477c6badf" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermAxis_00f1ca6d-f730-46a7-92b6-efba852d0c58" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_OtherCommitmentsTable_250ed55c-b24d-460f-a31b-110010c2b3e0" xlink:to="loc_us-gaap_LeaseContractualTermAxis_00f1ca6d-f730-46a7-92b6-efba852d0c58" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_00f1ca6d-f730-46a7-92b6-efba852d0c58_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LeaseContractualTermAxis_00f1ca6d-f730-46a7-92b6-efba852d0c58" xlink:to="loc_us-gaap_LeaseContractualTermDomain_00f1ca6d-f730-46a7-92b6-efba852d0c58_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseContractualTermDomain_06353234-2533-4ce1-96e9-fc49ae44deec" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseContractualTermDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LeaseContractualTermAxis_00f1ca6d-f730-46a7-92b6-efba852d0c58" xlink:to="loc_us-gaap_LeaseContractualTermDomain_06353234-2533-4ce1-96e9-fc49ae44deec" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PennMasterLeaseAndPinnacleMasterLeaseMember_0ff7c555-a7e7-4df1-996e-3c2c3f709411" xlink:href="penn-20251231.xsd#penn_PennMasterLeaseAndPinnacleMasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_06353234-2533-4ce1-96e9-fc49ae44deec" xlink:to="loc_penn_PennMasterLeaseAndPinnacleMasterLeaseMember_0ff7c555-a7e7-4df1-996e-3c2c3f709411" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_A2023MasterLeaseMember_019c3696-d317-74a9-8f10-ccd8672eb488" xlink:href="penn-20251231.xsd#penn_A2023MasterLeaseMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LeaseContractualTermDomain_06353234-2533-4ce1-96e9-fc49ae44deec" xlink:to="loc_penn_A2023MasterLeaseMember_019c3696-d317-74a9-8f10-ccd8672eb488" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis_6f3a16fb-4d33-48d9-9916-70b3bf974d85" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_OtherCommitmentsTable_250ed55c-b24d-460f-a31b-110010c2b3e0" xlink:to="loc_us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis_6f3a16fb-4d33-48d9-9916-70b3bf974d85" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProjectMember_6f3a16fb-4d33-48d9-9916-70b3bf974d85_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProjectMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis_6f3a16fb-4d33-48d9-9916-70b3bf974d85" xlink:to="loc_us-gaap_ProjectMember_6f3a16fb-4d33-48d9-9916-70b3bf974d85_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProjectMember_87adc6eb-e935-43ff-a564-ba295d4230b8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProjectMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis_6f3a16fb-4d33-48d9-9916-70b3bf974d85" xlink:to="loc_us-gaap_ProjectMember_87adc6eb-e935-43ff-a564-ba295d4230b8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PennDevelopmentProjectsMember_9e4ed524-fc35-4087-96d7-0c466d3ccc8d" xlink:href="penn-20251231.xsd#penn_PennDevelopmentProjectsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ProjectMember_87adc6eb-e935-43ff-a564-ba295d4230b8" xlink:to="loc_penn_PennDevelopmentProjectsMember_9e4ed524-fc35-4087-96d7-0c466d3ccc8d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AuroraProjectMember_019c3690-b02c-767c-b544-3994ea78eb15" xlink:href="penn-20251231.xsd#penn_AuroraProjectMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ProjectMember_87adc6eb-e935-43ff-a564-ba295d4230b8" xlink:to="loc_penn_AuroraProjectMember_019c3690-b02c-767c-b544-3994ea78eb15" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_0fae608a-915d-48ce-a4c8-7f937469393b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_490673aa-d70d-4d8d-82ce-167485368589" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_0fae608a-915d-48ce-a4c8-7f937469393b" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PurchaseObligation_d053b2c9-a915-43d3-a0d6-0832adca30a0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PurchaseObligation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_490673aa-d70d-4d8d-82ce-167485368589" xlink:to="loc_us-gaap_PurchaseObligation_d053b2c9-a915-43d3-a0d6-0832adca30a0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PurchaseObligationDueInNextTwelveMonths_dded851c-c1c0-472d-aafb-a72a7ebc7566" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PurchaseObligationDueInNextTwelveMonths"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_490673aa-d70d-4d8d-82ce-167485368589" xlink:to="loc_us-gaap_PurchaseObligationDueInNextTwelveMonths_dded851c-c1c0-472d-aafb-a72a7ebc7566" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CapitalLeasesMinimumFacilityMaintenanceSpendingThresholdPercentOfAnnualNetRevenue_bd356a32-0e26-4b80-9a56-7ea9d7892530" xlink:href="penn-20251231.xsd#penn_CapitalLeasesMinimumFacilityMaintenanceSpendingThresholdPercentOfAnnualNetRevenue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_490673aa-d70d-4d8d-82ce-167485368589" xlink:to="loc_penn_CapitalLeasesMinimumFacilityMaintenanceSpendingThresholdPercentOfAnnualNetRevenue_bd356a32-0e26-4b80-9a56-7ea9d7892530" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForCapitalImprovements_76bdaa68-927c-4b3d-acbc-26098e9aaefb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForCapitalImprovements"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_490673aa-d70d-4d8d-82ce-167485368589" xlink:to="loc_us-gaap_PaymentsForCapitalImprovements_76bdaa68-927c-4b3d-acbc-26098e9aaefb" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfOtherProductiveAssets_019c368d-2dcf-7e8c-8ff8-a92e8a06a70c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromSaleOfOtherProductiveAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_490673aa-d70d-4d8d-82ce-167485368589" xlink:to="loc_us-gaap_ProceedsFromSaleOfOtherProductiveAssets_019c368d-2dcf-7e8c-8ff8-a92e8a06a70c" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ProjectFundingCommitment_019c3698-098f-733a-a267-525e4e0a96ba" xlink:href="penn-20251231.xsd#penn_ProjectFundingCommitment"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherCommitmentsLineItems_490673aa-d70d-4d8d-82ce-167485368589" xlink:to="loc_penn_ProjectFundingCommitment_019c3698-098f-733a-a267-525e4e0a96ba" xlink:type="arc" order="6"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/CommitmentsandContingenciesEmployeeBenefitPlansDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#CommitmentsandContingenciesEmployeeBenefitPlansDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/CommitmentsandContingenciesEmployeeBenefitPlansDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedContributionPlanDisclosureLineItems_dea61e63-4494-435d-ac51-fb894797f76c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedContributionPlanDisclosureLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedContributionPlanTable_8ab6432f-0ec8-4bbe-b7b7-91fb3a7a0399" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedContributionPlanTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DefinedContributionPlanDisclosureLineItems_dea61e63-4494-435d-ac51-fb894797f76c" xlink:to="loc_us-gaap_DefinedContributionPlanTable_8ab6432f-0ec8-4bbe-b7b7-91fb3a7a0399" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanNameAxis_2d417aa9-9e25-4911-aaa9-8da930e37647" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetirementPlanNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DefinedContributionPlanTable_8ab6432f-0ec8-4bbe-b7b7-91fb3a7a0399" xlink:to="loc_us-gaap_RetirementPlanNameAxis_2d417aa9-9e25-4911-aaa9-8da930e37647" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanNameDomain_2d417aa9-9e25-4911-aaa9-8da930e37647_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetirementPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RetirementPlanNameAxis_2d417aa9-9e25-4911-aaa9-8da930e37647" xlink:to="loc_us-gaap_RetirementPlanNameDomain_2d417aa9-9e25-4911-aaa9-8da930e37647_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetirementPlanNameDomain_faf939d3-1c96-4b4e-9f49-418ca64ae783" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetirementPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RetirementPlanNameAxis_2d417aa9-9e25-4911-aaa9-8da930e37647" xlink:to="loc_us-gaap_RetirementPlanNameDomain_faf939d3-1c96-4b4e-9f49-418ca64ae783" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_Section401kPlanMember_9f0bef3d-e6a4-4f5c-b26a-26341d2e4262" xlink:href="penn-20251231.xsd#penn_Section401kPlanMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RetirementPlanNameDomain_faf939d3-1c96-4b4e-9f49-418ca64ae783" xlink:to="loc_penn_Section401kPlanMember_9f0bef3d-e6a4-4f5c-b26a-26341d2e4262" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch_1f49cd7a-2fc8-4795-a5be-7a7ab52f9b4a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedContributionPlanDisclosureLineItems_dea61e63-4494-435d-ac51-fb894797f76c" xlink:to="loc_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch_1f49cd7a-2fc8-4795-a5be-7a7ab52f9b4a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent_72c1e96c-3062-497d-8c79-ede0ace4fd38" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedContributionPlanDisclosureLineItems_dea61e63-4494-435d-ac51-fb894797f76c" xlink:to="loc_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent_72c1e96c-3062-497d-8c79-ede0ace4fd38" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedContributionPlanCostRecognized_81800320-937c-43b6-8baf-5172f7b43e10" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedContributionPlanCostRecognized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedContributionPlanDisclosureLineItems_dea61e63-4494-435d-ac51-fb894797f76c" xlink:to="loc_us-gaap_DefinedContributionPlanCostRecognized_81800320-937c-43b6-8baf-5172f7b43e10" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DeferredCompensationArrangementwithIndividualVestingPeriod_4dc6133f-0bb4-4967-bdbf-2de1bb233d54" xlink:href="penn-20251231.xsd#penn_DeferredCompensationArrangementwithIndividualVestingPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedContributionPlanDisclosureLineItems_dea61e63-4494-435d-ac51-fb894797f76c" xlink:to="loc_penn_DeferredCompensationArrangementwithIndividualVestingPeriod_4dc6133f-0bb4-4967-bdbf-2de1bb233d54" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense_38507424-2427-4302-a08e-c7c96b0e2496" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedContributionPlanDisclosureLineItems_dea61e63-4494-435d-ac51-fb894797f76c" xlink:to="loc_us-gaap_DeferredCompensationArrangementWithIndividualCompensationExpense_38507424-2427-4302-a08e-c7c96b0e2496" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredCompensationLiabilityCurrent_b81069e4-530c-4018-a32d-ea97d05c3152" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredCompensationLiabilityCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedContributionPlanDisclosureLineItems_dea61e63-4494-435d-ac51-fb894797f76c" xlink:to="loc_us-gaap_DeferredCompensationLiabilityCurrent_b81069e4-530c-4018-a32d-ea97d05c3152" xlink:type="arc" order="5"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/IncomeTaxesNarrativeDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#IncomeTaxesNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/IncomeTaxesNarrativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:href="penn-20251231.xsd#penn_IncomeTaxesLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_IncomeTaxesTable_133b2764-afb0-4276-ba8b-b9fa2b934af5" xlink:href="penn-20251231.xsd#penn_IncomeTaxesTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_penn_IncomeTaxesTable_133b2764-afb0-4276-ba8b-b9fa2b934af5" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_d90cc6d2-05d6-493c-ac43-1a5d2244343f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_IncomeTaxesTable_133b2764-afb0-4276-ba8b-b9fa2b934af5" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_d90cc6d2-05d6-493c-ac43-1a5d2244343f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_d90cc6d2-05d6-493c-ac43-1a5d2244343f_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_d90cc6d2-05d6-493c-ac43-1a5d2244343f" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_d90cc6d2-05d6-493c-ac43-1a5d2244343f_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0f20a6ab-7764-4c37-977c-4c7cb3b26d39" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_d90cc6d2-05d6-493c-ac43-1a5d2244343f" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0f20a6ab-7764-4c37-977c-4c7cb3b26d39" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolSportsIncMember_acb5e5c6-5e90-4d7d-abd4-45be0da83cba" xlink:href="penn-20251231.xsd#penn_BarstoolSportsIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_0f20a6ab-7764-4c37-977c-4c7cb3b26d39" xlink:to="loc_penn_BarstoolSportsIncMember_acb5e5c6-5e90-4d7d-abd4-45be0da83cba" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TaxCreditCarryforwardAxis_3b9df11b-92ba-41d3-ac8b-952084ff382b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TaxCreditCarryforwardAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_IncomeTaxesTable_133b2764-afb0-4276-ba8b-b9fa2b934af5" xlink:to="loc_us-gaap_TaxCreditCarryforwardAxis_3b9df11b-92ba-41d3-ac8b-952084ff382b" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TaxCreditCarryforwardNameDomain_3b9df11b-92ba-41d3-ac8b-952084ff382b_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TaxCreditCarryforwardNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_TaxCreditCarryforwardAxis_3b9df11b-92ba-41d3-ac8b-952084ff382b" xlink:to="loc_us-gaap_TaxCreditCarryforwardNameDomain_3b9df11b-92ba-41d3-ac8b-952084ff382b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TaxCreditCarryforwardNameDomain_dd28672b-30c1-4e7f-a03a-759c0dac557b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TaxCreditCarryforwardNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_TaxCreditCarryforwardAxis_3b9df11b-92ba-41d3-ac8b-952084ff382b" xlink:to="loc_us-gaap_TaxCreditCarryforwardNameDomain_dd28672b-30c1-4e7f-a03a-759c0dac557b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CapitalLossCarryforwardMember_f2bc2bf9-87af-468c-9e72-c04f76544118" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CapitalLossCarryforwardMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_TaxCreditCarryforwardNameDomain_dd28672b-30c1-4e7f-a03a-759c0dac557b" xlink:to="loc_us-gaap_CapitalLossCarryforwardMember_f2bc2bf9-87af-468c-9e72-c04f76544118" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityAxis_7ef64d72-a82f-4391-a2bc-ede582ec5dfb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_IncomeTaxesTable_133b2764-afb0-4276-ba8b-b9fa2b934af5" xlink:to="loc_us-gaap_IncomeTaxAuthorityAxis_7ef64d72-a82f-4391-a2bc-ede582ec5dfb" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityDomain_7ef64d72-a82f-4391-a2bc-ede582ec5dfb_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeTaxAuthorityAxis_7ef64d72-a82f-4391-a2bc-ede582ec5dfb" xlink:to="loc_us-gaap_IncomeTaxAuthorityDomain_7ef64d72-a82f-4391-a2bc-ede582ec5dfb_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityDomain_46fd95ff-688e-4153-a88b-008e98465eb4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeTaxAuthorityAxis_7ef64d72-a82f-4391-a2bc-ede582ec5dfb" xlink:to="loc_us-gaap_IncomeTaxAuthorityDomain_46fd95ff-688e-4153-a88b-008e98465eb4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ForeignCountryMember_3af53436-e758-4663-86bc-3b82c3626c95" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ForeignCountryMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_46fd95ff-688e-4153-a88b-008e98465eb4" xlink:to="loc_us-gaap_ForeignCountryMember_3af53436-e758-4663-86bc-3b82c3626c95" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StateAndLocalJurisdictionMember_303e7998-ef3f-40e4-b72f-8b7ef12c86ad" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StateAndLocalJurisdictionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_46fd95ff-688e-4153-a88b-008e98465eb4" xlink:to="loc_us-gaap_StateAndLocalJurisdictionMember_303e7998-ef3f-40e4-b72f-8b7ef12c86ad" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OtherStateAndLocalJurisdictionMember_ee9646fc-3a1e-466e-9c1c-83d76dfba2fd" xlink:href="penn-20251231.xsd#penn_OtherStateAndLocalJurisdictionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_46fd95ff-688e-4153-a88b-008e98465eb4" xlink:to="loc_penn_OtherStateAndLocalJurisdictionMember_ee9646fc-3a1e-466e-9c1c-83d76dfba2fd" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DomesticCountryMember_3480c32c-a7ff-4bef-a2a5-4c802500a2c7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DomesticCountryMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_46fd95ff-688e-4153-a88b-008e98465eb4" xlink:to="loc_us-gaap_DomesticCountryMember_3480c32c-a7ff-4bef-a2a5-4c802500a2c7" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TaxCarryforwardsExpirationPeriodAxis_20545083-e41e-46d4-b72d-1be64aecd0ce" xlink:href="penn-20251231.xsd#penn_TaxCarryforwardsExpirationPeriodAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_IncomeTaxesTable_133b2764-afb0-4276-ba8b-b9fa2b934af5" xlink:to="loc_penn_TaxCarryforwardsExpirationPeriodAxis_20545083-e41e-46d4-b72d-1be64aecd0ce" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TaxCarryforwardsExpirationPeriodDomain_20545083-e41e-46d4-b72d-1be64aecd0ce_default" xlink:href="penn-20251231.xsd#penn_TaxCarryforwardsExpirationPeriodDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_penn_TaxCarryforwardsExpirationPeriodAxis_20545083-e41e-46d4-b72d-1be64aecd0ce" xlink:to="loc_penn_TaxCarryforwardsExpirationPeriodDomain_20545083-e41e-46d4-b72d-1be64aecd0ce_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_TaxCarryforwardsExpirationPeriodDomain_92a0fe0c-e9eb-4901-a9c0-cc662727292f" xlink:href="penn-20251231.xsd#penn_TaxCarryforwardsExpirationPeriodDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_penn_TaxCarryforwardsExpirationPeriodAxis_20545083-e41e-46d4-b72d-1be64aecd0ce" xlink:to="loc_penn_TaxCarryforwardsExpirationPeriodDomain_92a0fe0c-e9eb-4901-a9c0-cc662727292f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ExpireVariousDatesThrough2037Member_302b43c2-5e03-4389-845f-4977c26f2528" xlink:href="penn-20251231.xsd#penn_ExpireVariousDatesThrough2037Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_TaxCarryforwardsExpirationPeriodDomain_92a0fe0c-e9eb-4901-a9c0-cc662727292f" xlink:to="loc_penn_ExpireVariousDatesThrough2037Member_302b43c2-5e03-4389-845f-4977c26f2528" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ExpireVariousDatesThrough2038Member_f5fb7bed-61c2-4da7-a753-4acda7bd7795" xlink:href="penn-20251231.xsd#penn_ExpireVariousDatesThrough2038Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_TaxCarryforwardsExpirationPeriodDomain_92a0fe0c-e9eb-4901-a9c0-cc662727292f" xlink:to="loc_penn_ExpireVariousDatesThrough2038Member_f5fb7bed-61c2-4da7-a753-4acda7bd7795" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLossCarryforwardsValuationAllowance_f6b8cb1a-9c7a-446c-8012-7c128048e24a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLossCarryforwardsValuationAllowance"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_us-gaap_OperatingLossCarryforwardsValuationAllowance_f6b8cb1a-9c7a-446c-8012-7c128048e24a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLossCarryforwards_9ba85c08-28cd-4789-804f-a526db2eb3c7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLossCarryforwards"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_us-gaap_OperatingLossCarryforwards_9ba85c08-28cd-4789-804f-a526db2eb3c7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration_420953d8-7fe6-49ae-919f-7c974577c296" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration_420953d8-7fe6-49ae-919f-7c974577c296" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_d1db00e7-2699-4ce9-937f-7250b292bb04" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal_d1db00e7-2699-4ce9-937f-7250b292bb04" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromCurrentPeriodTaxPositions_c84bbf18-b910-4b70-9103-57af71c05f31" xlink:href="penn-20251231.xsd#penn_UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromCurrentPeriodTaxPositions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_penn_UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromCurrentPeriodTaxPositions_c84bbf18-b910-4b70-9103-57af71c05f31" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromPriorPeriodTaxPositions_9adbf0ea-b11a-475c-802e-6971d72b5ce3" xlink:href="penn-20251231.xsd#penn_UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromPriorPeriodTaxPositions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_penn_UnrecognizedTaxBenefitsIncreaseInTaxReservesInterestandPenaltiesFromPriorPeriodTaxPositions_9adbf0ea-b11a-475c-802e-6971d72b5ce3" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnrecognizedTaxBenefitsDecreaseResultingFromSettlementsReductionInReservesAndInterestAndPenalties_eb1ef726-8b8a-44ae-a90f-b973f9e6e8ac" xlink:href="penn-20251231.xsd#penn_UnrecognizedTaxBenefitsDecreaseResultingFromSettlementsReductionInReservesAndInterestAndPenalties"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_penn_UnrecognizedTaxBenefitsDecreaseResultingFromSettlementsReductionInReservesAndInterestAndPenalties_eb1ef726-8b8a-44ae-a90f-b973f9e6e8ac" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent_adfee91d-3838-4ce1-af1b-ff6321db78ae" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilityForUncertainTaxPositionsNoncurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent_adfee91d-3838-4ce1-af1b-ff6321db78ae" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit_76b39c18-352f-4d75-8521-ec28bead58b5" xlink:href="penn-20251231.xsd#penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit_76b39c18-352f-4d75-8521-ec28bead58b5" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate_17f6cad8-3d56-410f-8621-a5e7574a64d0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate_17f6cad8-3d56-410f-8621-a5e7574a64d0" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpenseNet_4bcbcc0e-c012-47ab-8e8d-76feb06ecd3f" xlink:href="penn-20251231.xsd#penn_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpenseNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_penn_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpenseNet_4bcbcc0e-c012-47ab-8e8d-76feb06ecd3f" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidTaxes_7ff71ec5-981b-4c58-93a8-86eca42b39a1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidTaxes"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_us-gaap_PrepaidTaxes_7ff71ec5-981b-4c58-93a8-86eca42b39a1" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxesPaidNet_019c6ed0-60c4-7cb6-8ba4-b2e9d56c48e9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxesPaidNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_3053866f-84d5-4693-bd92-afd25eb4e8e6" xlink:to="loc_us-gaap_IncomeTaxesPaidNet_019c6ed0-60c4-7cb6-8ba4-b2e9d56c48e9" xlink:type="arc" order="12"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/IncomeTaxesLossBeforeIncomeTaxExpenseDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#IncomeTaxesLossBeforeIncomeTaxExpenseDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/IncomeTaxesLossBeforeIncomeTaxExpenseDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_penn_IncomeTaxesLineItems_5d0107a8-50f2-4c97-9d1d-8704c041b0b4" xlink:href="penn-20251231.xsd#penn_IncomeTaxesLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_IncomeTaxesTable_8c8ace59-a5fb-42c7-9c48-514f49e67842" xlink:href="penn-20251231.xsd#penn_IncomeTaxesTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_penn_IncomeTaxesLineItems_5d0107a8-50f2-4c97-9d1d-8704c041b0b4" xlink:to="loc_penn_IncomeTaxesTable_8c8ace59-a5fb-42c7-9c48-514f49e67842" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityAxis_26df0563-0fcb-46cb-bf66-d4dcb4a9efdc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_penn_IncomeTaxesTable_8c8ace59-a5fb-42c7-9c48-514f49e67842" xlink:to="loc_us-gaap_IncomeTaxAuthorityAxis_26df0563-0fcb-46cb-bf66-d4dcb4a9efdc" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityDomain_26df0563-0fcb-46cb-bf66-d4dcb4a9efdc_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeTaxAuthorityAxis_26df0563-0fcb-46cb-bf66-d4dcb4a9efdc" xlink:to="loc_us-gaap_IncomeTaxAuthorityDomain_26df0563-0fcb-46cb-bf66-d4dcb4a9efdc_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityDomain_992a625e-4bf4-4797-9a02-6b503f5075ad" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeTaxAuthorityAxis_26df0563-0fcb-46cb-bf66-d4dcb4a9efdc" xlink:to="loc_us-gaap_IncomeTaxAuthorityDomain_992a625e-4bf4-4797-9a02-6b503f5075ad" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DomesticCountryMember_d1c7ed8f-ab0b-4b7c-ba4f-f463def4ede4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DomesticCountryMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_992a625e-4bf4-4797-9a02-6b503f5075ad" xlink:to="loc_us-gaap_DomesticCountryMember_d1c7ed8f-ab0b-4b7c-ba4f-f463def4ede4" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ForeignCountryMember_d3452e60-a41a-4f00-978e-fe84a2dda532" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ForeignCountryMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_992a625e-4bf4-4797-9a02-6b503f5075ad" xlink:to="loc_us-gaap_ForeignCountryMember_d3452e60-a41a-4f00-978e-fe84a2dda532" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2114901e-2cc1-4686-8e71-b30951a12cbd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_IncomeTaxesLineItems_5d0107a8-50f2-4c97-9d1d-8704c041b0b4" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2114901e-2cc1-4686-8e71-b30951a12cbd" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/IncomeTaxesEffectiveIncomeTaxRateReconciliationDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#IncomeTaxesEffectiveIncomeTaxRateReconciliationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/IncomeTaxesEffectiveIncomeTaxRateReconciliationDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationLineItems_019bea0a-7a84-7b2c-98f7-15edfe0d6e4c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTable_019bea0a-7a84-79c2-86a7-b4c7821e79ce" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateReconciliationLineItems_019bea0a-7a84-7b2c-98f7-15edfe0d6e4c" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTable_019bea0a-7a84-79c2-86a7-b4c7821e79ce" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityAxis_019bea0a-7a84-7c9d-890a-2be4d3c5c8a2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTable_019bea0a-7a84-79c2-86a7-b4c7821e79ce" xlink:to="loc_us-gaap_IncomeTaxAuthorityAxis_019bea0a-7a84-7c9d-890a-2be4d3c5c8a2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityDomain_019bea0a-7a84-7c9d-890a-2be4d3c5c8a2_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeTaxAuthorityAxis_019bea0a-7a84-7c9d-890a-2be4d3c5c8a2" xlink:to="loc_us-gaap_IncomeTaxAuthorityDomain_019bea0a-7a84-7c9d-890a-2be4d3c5c8a2_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityDomain_019bea0a-7a84-7b4d-b6ac-3217145de528" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeTaxAuthorityAxis_019bea0a-7a84-7c9d-890a-2be4d3c5c8a2" xlink:to="loc_us-gaap_IncomeTaxAuthorityDomain_019bea0a-7a84-7b4d-b6ac-3217145de528" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_country_CA_019bea0b-a6e8-79bd-a82c-c3958c6a0cb7" xlink:href="https://xbrl.sec.gov/country/2025/country-2025.xsd#country_CA"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_019bea0a-7a84-7b4d-b6ac-3217145de528" xlink:to="loc_country_CA_019bea0b-a6e8-79bd-a82c-c3958c6a0cb7" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_country_US_019c7e6b-99f7-7981-8025-2fe8d50dd781" xlink:href="https://xbrl.sec.gov/country/2025/country-2025.xsd#country_US"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_019bea0a-7a84-7b4d-b6ac-3217145de528" xlink:to="loc_country_US_019c7e6b-99f7-7981-8025-2fe8d50dd781" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateReconciliationLineItems_019bea0a-7a84-7b2c-98f7-15edfe0d6e4c" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_019be56c-1e32-78d6-93c5-cee493a939d9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_019be56c-1e32-78d6-93c5-cee493a939d9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_019be570-a3f5-74d7-a168-12768da0442b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_019be570-a3f5-74d7-a168-12768da0442b" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential_019be588-fec3-7a8e-83ad-880b078cc0c8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential_019be588-fec3-7a8e-83ad-880b078cc0c8" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_019be56c-1e32-7080-bbc9-33a4954a338e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_019be56c-1e32-7080-bbc9-33a4954a338e" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses_019c36a7-1a36-714f-bed0-258dbadf6ae4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses_019c36a7-1a36-714f-bed0-258dbadf6ae4" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationOtherAdjustments_019be5a0-3e77-73a0-aacf-f33afa3fb7c0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationOtherAdjustments_019be5a0-3e77-73a0-aacf-f33afa3fb7c0" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationTaxCredits_019be58e-97af-7bdc-b409-a76b1f727a70" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationTaxCredits"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationTaxCredits_019be58e-97af-7bdc-b409-a76b1f727a70" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther_019c6525-47f2-75fa-88d7-1bd817d769e3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther_019c6525-47f2-75fa-88d7-1bd817d769e3" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationNondeductibleExpense_019be56c-1e32-7018-9d3d-c2c5436f8f6f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationNondeductibleExpense_019be56c-1e32-7018-9d3d-c2c5436f8f6f" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationTaxContingencies_019be5a6-1709-7765-9097-6fa1735df815" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationTaxContingencies"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxReconciliationTaxContingencies_019be5a6-1709-7765-9097-6fa1735df815" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_019be56c-1e32-74c6-a614-1cf74f480ba2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract_019be56c-1e32-7fa3-a32f-8f4ed6e8d1df" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_019be56c-1e32-74c6-a614-1cf74f480ba2" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateReconciliationLineItems_019bea0a-7a84-7b2c-98f7-15edfe0d6e4c" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_019be56c-1e32-75ee-bbe0-d54a56a92283" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_019be56c-1e32-75ee-bbe0-d54a56a92283" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_019be571-d97e-7394-b238-1d3c0764ad28" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_019be571-d97e-7394-b238-1d3c0764ad28" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_019be589-cf6f-77d4-9ae1-9371aebd76da" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_019be589-cf6f-77d4-9ae1-9371aebd76da" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_019be56c-1e32-709a-9515-5e10ff7c0b87" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_019be56c-1e32-709a-9515-5e10ff7c0b87" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses_019c36a8-f513-7ede-b7bf-a47a132d038a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses_019c36a8-f513-7ede-b7bf-a47a132d038a" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_019be5a1-2fd2-7814-8dc5-25ee3c8f08a9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_019be5a1-2fd2-7814-8dc5-25ee3c8f08a9" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_019be58f-68b4-732a-9b76-44f503455b64" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_019be58f-68b4-732a-9b76-44f503455b64" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_019c6526-0f42-7b4c-8a21-6c0bb442186c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_019c6526-0f42-7b4c-8a21-6c0bb442186c" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxContingencies_019be5a7-16b9-7858-b017-16dfe0157172" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxContingencies"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxContingencies_019be5a7-16b9-7858-b017-16dfe0157172" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_019be56c-1e32-7288-8de5-82a4d6e17463" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationAbstract_019be56c-1e32-72b3-b8ad-5016a3cd833e" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_019be56c-1e32-7288-8de5-82a4d6e17463" xlink:type="arc" order="10"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/IncomeTaxesScheduleofIncomeTaxesPaidNetofCashReceivedDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#IncomeTaxesScheduleofIncomeTaxesPaidNetofCashReceivedDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/IncomeTaxesScheduleofIncomeTaxesPaidNetofCashReceivedDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationLineItems_019be5cd-fa3a-72d0-b3e2-052585dae3f0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTable_019be5cd-fa3a-79b4-b141-b78ffa9e052a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateReconciliationLineItems_019be5cd-fa3a-72d0-b3e2-052585dae3f0" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTable_019be5cd-fa3a-79b4-b141-b78ffa9e052a" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityAxis_019be5cd-fa3a-7e66-bafb-481f3885a342" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTable_019be5cd-fa3a-79b4-b141-b78ffa9e052a" xlink:to="loc_us-gaap_IncomeTaxAuthorityAxis_019be5cd-fa3a-7e66-bafb-481f3885a342" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7e66-bafb-481f3885a342_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeTaxAuthorityAxis_019be5cd-fa3a-7e66-bafb-481f3885a342" xlink:to="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7e66-bafb-481f3885a342_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7459-9e63-611fa8cc73c1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxAuthorityDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeTaxAuthorityAxis_019be5cd-fa3a-7e66-bafb-481f3885a342" xlink:to="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7459-9e63-611fa8cc73c1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_stpr_IA_019c36b9-41bf-7a58-90ae-e934f56b0e15" xlink:href="https://xbrl.sec.gov/stpr/2025/stpr-2025.xsd#stpr_IA"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7459-9e63-611fa8cc73c1" xlink:to="loc_stpr_IA_019c36b9-41bf-7a58-90ae-e934f56b0e15" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_stpr_MI_019c36b2-8f6b-752f-8801-8a9356f50b6a" xlink:href="https://xbrl.sec.gov/stpr/2025/stpr-2025.xsd#stpr_MI"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7459-9e63-611fa8cc73c1" xlink:to="loc_stpr_MI_019c36b2-8f6b-752f-8801-8a9356f50b6a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_stpr_MO_019be5d6-048c-7ceb-9e1b-f2085c6c9fe6" xlink:href="https://xbrl.sec.gov/stpr/2025/stpr-2025.xsd#stpr_MO"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7459-9e63-611fa8cc73c1" xlink:to="loc_stpr_MO_019be5d6-048c-7ceb-9e1b-f2085c6c9fe6" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_stpr_PA_019be5d6-4cb8-7191-95c3-fb6bfcbe7d27" xlink:href="https://xbrl.sec.gov/stpr/2025/stpr-2025.xsd#stpr_PA"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7459-9e63-611fa8cc73c1" xlink:to="loc_stpr_PA_019be5d6-4cb8-7191-95c3-fb6bfcbe7d27" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StateAndLocalTaxJurisdictionOtherMember_019bea36-82ac-7019-aeb5-38e51bafa35a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StateAndLocalTaxJurisdictionOtherMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7459-9e63-611fa8cc73c1" xlink:to="loc_us-gaap_StateAndLocalTaxJurisdictionOtherMember_019bea36-82ac-7019-aeb5-38e51bafa35a" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ForeignCountryMember_019c36b5-0641-7327-bca8-60989cd18759" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ForeignCountryMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxAuthorityDomain_019be5cd-fa3a-7459-9e63-611fa8cc73c1" xlink:to="loc_us-gaap_ForeignCountryMember_019c36b5-0641-7327-bca8-60989cd18759" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_country_CA_019c36b5-f90f-7770-afc8-bbf04452e80f" xlink:href="https://xbrl.sec.gov/country/2025/country-2025.xsd#country_CA"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ForeignCountryMember_019c36b5-0641-7327-bca8-60989cd18759" xlink:to="loc_country_CA_019c36b5-f90f-7770-afc8-bbf04452e80f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxPaidFederalAfterRefundReceivedAbstract_019be5cd-fa3a-73fa-8026-8db25f4dd9cf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxPaidFederalAfterRefundReceivedAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateReconciliationLineItems_019be5cd-fa3a-72d0-b3e2-052585dae3f0" xlink:to="loc_us-gaap_IncomeTaxPaidFederalAfterRefundReceivedAbstract_019be5cd-fa3a-73fa-8026-8db25f4dd9cf" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxPaidFederalAfterRefundReceived_019be5cd-fa3a-7a03-8d88-14aeeb0b4f39" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxPaidFederalAfterRefundReceived"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxPaidFederalAfterRefundReceivedAbstract_019be5cd-fa3a-73fa-8026-8db25f4dd9cf" xlink:to="loc_us-gaap_IncomeTaxPaidFederalAfterRefundReceived_019be5cd-fa3a-7a03-8d88-14aeeb0b4f39" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxPaidStateAndLocalAfterRefundReceived_019be5cd-fa3a-72ce-86ed-b4a9588f0702" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxPaidStateAndLocalAfterRefundReceived"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxPaidFederalAfterRefundReceivedAbstract_019be5cd-fa3a-73fa-8026-8db25f4dd9cf" xlink:to="loc_us-gaap_IncomeTaxPaidStateAndLocalAfterRefundReceived_019be5cd-fa3a-72ce-86ed-b4a9588f0702" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxPaidForeignAfterRefundReceivedAbstract_019be5cd-fa3a-7e30-9635-308b60c4b2c1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxPaidForeignAfterRefundReceivedAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateReconciliationLineItems_019be5cd-fa3a-72d0-b3e2-052585dae3f0" xlink:to="loc_us-gaap_IncomeTaxPaidForeignAfterRefundReceivedAbstract_019be5cd-fa3a-7e30-9635-308b60c4b2c1" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxPaidForeignAfterRefundReceived_019be5cd-fa3a-723a-add2-b02273533485" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxPaidForeignAfterRefundReceived"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeTaxPaidForeignAfterRefundReceivedAbstract_019be5cd-fa3a-7e30-9635-308b60c4b2c1" xlink:to="loc_us-gaap_IncomeTaxPaidForeignAfterRefundReceived_019be5cd-fa3a-723a-add2-b02273533485" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxesPaidNet_019be5cd-fa3a-757f-b624-54b0ac672397" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxesPaidNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateReconciliationLineItems_019be5cd-fa3a-72d0-b3e2-052585dae3f0" xlink:to="loc_us-gaap_IncomeTaxesPaidNet_019be5cd-fa3a-757f-b624-54b0ac672397" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/StockholdersEquityDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#StockholdersEquityDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/StockholdersEquityDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfStockByClassTable_6ea56535-b641-45b4-9d0f-bf973b2f3d58" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfStockByClassTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_ScheduleOfStockByClassTable_6ea56535-b641-45b4-9d0f-bf973b2f3d58" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_a7bd0d54-82e7-4d73-8741-f7128986b07c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_6ea56535-b641-45b4-9d0f-bf973b2f3d58" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_a7bd0d54-82e7-4d73-8741-f7128986b07c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_a7bd0d54-82e7-4d73-8741-f7128986b07c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_a7bd0d54-82e7-4d73-8741-f7128986b07c" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_a7bd0d54-82e7-4d73-8741-f7128986b07c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_54d4e67f-8a0c-488d-a79b-4627b8623063" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_a7bd0d54-82e7-4d73-8741-f7128986b07c" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_54d4e67f-8a0c-488d-a79b-4627b8623063" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ScoreMediaAndGamingIncMember_f30e2b60-f6b7-4e2c-b401-59becae81a7f" xlink:href="penn-20251231.xsd#penn_ScoreMediaAndGamingIncMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_54d4e67f-8a0c-488d-a79b-4627b8623063" xlink:to="loc_penn_ScoreMediaAndGamingIncMember_f30e2b60-f6b7-4e2c-b401-59becae81a7f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolAcquisitionMember_3567e0bc-f57c-4255-b0bb-06ba0b1c695a" xlink:href="penn-20251231.xsd#penn_BarstoolAcquisitionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_54d4e67f-8a0c-488d-a79b-4627b8623063" xlink:to="loc_penn_BarstoolAcquisitionMember_3567e0bc-f57c-4255-b0bb-06ba0b1c695a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_fd65b861-468f-4501-9b01-7fb16df521b8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_6ea56535-b641-45b4-9d0f-bf973b2f3d58" xlink:to="loc_us-gaap_StatementClassOfStockAxis_fd65b861-468f-4501-9b01-7fb16df521b8" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_fd65b861-468f-4501-9b01-7fb16df521b8_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_fd65b861-468f-4501-9b01-7fb16df521b8" xlink:to="loc_us-gaap_ClassOfStockDomain_fd65b861-468f-4501-9b01-7fb16df521b8_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_9110210d-fff7-4015-9eaf-36cc8b08dfa7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_fd65b861-468f-4501-9b01-7fb16df521b8" xlink:to="loc_us-gaap_ClassOfStockDomain_9110210d-fff7-4015-9eaf-36cc8b08dfa7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_e9173886-1461-4c52-9a1a-a47d7ef37a43" xlink:href="penn-20251231.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9110210d-fff7-4015-9eaf-36cc8b08dfa7" xlink:to="loc_penn_CommonStockExchangeableMember_e9173886-1461-4c52-9a1a-a47d7ef37a43" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_8834d2b2-75fe-41de-a636-1405321c4f5a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9110210d-fff7-4015-9eaf-36cc8b08dfa7" xlink:to="loc_us-gaap_CommonStockMember_8834d2b2-75fe-41de-a636-1405321c4f5a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesDPreferredStockMember_00a494b7-0a35-4635-bad6-00a470d53f64" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesDPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9110210d-fff7-4015-9eaf-36cc8b08dfa7" xlink:to="loc_us-gaap_SeriesDPreferredStockMember_00a494b7-0a35-4635-bad6-00a470d53f64" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockNonExchangeableMember_95134150-564c-4d3e-9274-de7ea248dcf8" xlink:href="penn-20251231.xsd#penn_CommonStockNonExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9110210d-fff7-4015-9eaf-36cc8b08dfa7" xlink:to="loc_penn_CommonStockNonExchangeableMember_95134150-564c-4d3e-9274-de7ea248dcf8" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesBPreferredStockMember_255d1423-90ca-4c9b-ba50-4d9c510b79a7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesBPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9110210d-fff7-4015-9eaf-36cc8b08dfa7" xlink:to="loc_us-gaap_SeriesBPreferredStockMember_255d1423-90ca-4c9b-ba50-4d9c510b79a7" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeriesCPreferredStockMember_ee8a8611-d713-4c1c-8217-7662015911ad" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeriesCPreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_9110210d-fff7-4015-9eaf-36cc8b08dfa7" xlink:to="loc_us-gaap_SeriesCPreferredStockMember_ee8a8611-d713-4c1c-8217-7662015911ad" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementEquityComponentsAxis_03698c46-46e9-4e7b-8afa-fb264ebcc8bd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfStockByClassTable_6ea56535-b641-45b4-9d0f-bf973b2f3d58" xlink:to="loc_us-gaap_StatementEquityComponentsAxis_03698c46-46e9-4e7b-8afa-fb264ebcc8bd" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_03698c46-46e9-4e7b-8afa-fb264ebcc8bd_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_03698c46-46e9-4e7b-8afa-fb264ebcc8bd" xlink:to="loc_us-gaap_EquityComponentDomain_03698c46-46e9-4e7b-8afa-fb264ebcc8bd_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityComponentDomain_9ce53afc-5fab-4908-bb5d-ef8367641e19" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityComponentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementEquityComponentsAxis_03698c46-46e9-4e7b-8afa-fb264ebcc8bd" xlink:to="loc_us-gaap_EquityComponentDomain_9ce53afc-5fab-4908-bb5d-ef8367641e19" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockMember_d831cf97-e9e5-47bb-b1e8-efb05a7aebf3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_9ce53afc-5fab-4908-bb5d-ef8367641e19" xlink:to="loc_us-gaap_CommonStockMember_d831cf97-e9e5-47bb-b1e8-efb05a7aebf3" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockMember_11937cd9-e7be-4136-9f09-cd7b3d7ee729" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityComponentDomain_9ce53afc-5fab-4908-bb5d-ef8367641e19" xlink:to="loc_us-gaap_PreferredStockMember_11937cd9-e7be-4136-9f09-cd7b3d7ee729" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesAcquisitions_eb8a2f7a-196a-46b0-bfe6-032a786f3313" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesAcquisitions_eb8a2f7a-196a-46b0-bfe6-032a786f3313" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockParOrStatedValuePerShare_f3691869-1c2a-4a44-b86c-923e3d91d8ce" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_CommonStockParOrStatedValuePerShare_f3691869-1c2a-4a44-b86c-923e3d91d8ce" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_b57609c7-db12-4423-807f-9bf8b0f73501" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_b57609c7-db12-4423-807f-9bf8b0f73501" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleStockConversionRatio_71e66d90-3e60-48d3-9ebc-2e630d3940e7" xlink:href="penn-20251231.xsd#penn_ConvertibleStockConversionRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_penn_ConvertibleStockConversionRatio_71e66d90-3e60-48d3-9ebc-2e630d3940e7" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare_4e2198ce-1d25-4819-9b56-591679c5c11f" xlink:href="penn-20251231.xsd#penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_penn_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuableEntitySharesIssuedPerAcquireeShare_4e2198ce-1d25-4819-9b56-591679c5c11f" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesAuthorized_9e619c11-81de-4d09-9882-ef1b790d3238" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_CommonStockSharesAuthorized_9e619c11-81de-4d09-9882-ef1b790d3238" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockSharesOutstanding_049bfdc6-9f2b-47bd-b34d-5aa84c05f72d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_CommonStockSharesOutstanding_049bfdc6-9f2b-47bd-b34d-5aa84c05f72d" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockParOrStatedValuePerShare_39b18480-dca8-403d-9cd8-d9230be37e7e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_PreferredStockParOrStatedValuePerShare_39b18480-dca8-403d-9cd8-d9230be37e7e" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertiblePreferredStockConversionPeriod_f0b84689-805b-48c7-8dba-a53f4138f295" xlink:href="penn-20251231.xsd#penn_ConvertiblePreferredStockConversionPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_penn_ConvertiblePreferredStockConversionPeriod_f0b84689-805b-48c7-8dba-a53f4138f295" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_35c3c5d8-1faa-418f-8d85-56c845827553" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_35c3c5d8-1faa-418f-8d85-56c845827553" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_41aff2c0-021b-4788-a198-9b5fe9fc4ac5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_41aff2c0-021b-4788-a198-9b5fe9fc4ac5" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesOutstanding_fdb854b0-056c-439b-8012-3e3e42cfd2ed" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_PreferredStockSharesOutstanding_fdb854b0-056c-439b-8012-3e3e42cfd2ed" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockSharesAuthorized_8fc7776d-f589-4b3b-ac87-e6fa99cdf2c0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_PreferredStockSharesAuthorized_8fc7776d-f589-4b3b-ac87-e6fa99cdf2c0" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfSeriesOfPreferredStock_e10db618-306c-43f8-9b38-d0af253604e1" xlink:href="penn-20251231.xsd#penn_NumberOfSeriesOfPreferredStock"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_penn_NumberOfSeriesOfPreferredStock_e10db618-306c-43f8-9b38-d0af253604e1" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_StockRepurchaseProgramAuthorizedAmount1_92d23d5e-cf0d-4902-8e95-e18bf14102d4" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_StockRepurchaseProgramAuthorizedAmount1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_srt_StockRepurchaseProgramAuthorizedAmount1_92d23d5e-cf0d-4902-8e95-e18bf14102d4" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockSharesAcquired_472057f9-4d91-46b1-8268-3b5ccdba2693" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TreasuryStockSharesAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_TreasuryStockSharesAcquired_472057f9-4d91-46b1-8268-3b5ccdba2693" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockValueAcquiredCostMethod_01c8fc98-f178-4864-985d-1648444315c9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TreasuryStockValueAcquiredCostMethod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_TreasuryStockValueAcquiredCostMethod_01c8fc98-f178-4864-985d-1648444315c9" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockAcquiredAverageCostPerShare_c7649389-fca6-4bd6-b1b9-2ea76189dcda" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TreasuryStockAcquiredAverageCostPerShare"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockLineItems_0e7917fd-2122-4835-bef1-38eac305335b" xlink:to="loc_us-gaap_TreasuryStockAcquiredAverageCostPerShare_c7649389-fca6-4bd6-b1b9-2ea76189dcda" xlink:type="arc" order="17"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/StockBasedCompensationNarrativeDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#StockBasedCompensationNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/StockBasedCompensationNarrativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_064034b8-ce8a-4566-89da-49caba59d819" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_064034b8-ce8a-4566-89da-49caba59d819" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameAxis_f8e7dc04-461d-4914-a835-4e069c8cfa9c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PlanNameAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_064034b8-ce8a-4566-89da-49caba59d819" xlink:to="loc_us-gaap_PlanNameAxis_f8e7dc04-461d-4914-a835-4e069c8cfa9c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameDomain_f8e7dc04-461d-4914-a835-4e069c8cfa9c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PlanNameAxis_f8e7dc04-461d-4914-a835-4e069c8cfa9c" xlink:to="loc_us-gaap_PlanNameDomain_f8e7dc04-461d-4914-a835-4e069c8cfa9c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PlanNameDomain_11ad44f2-ff89-40f2-8d10-db4ddc5de763" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PlanNameAxis_f8e7dc04-461d-4914-a835-4e069c8cfa9c" xlink:to="loc_us-gaap_PlanNameDomain_11ad44f2-ff89-40f2-8d10-db4ddc5de763" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_A2022LongTermIncentiveCompensationPlanMember_251e3e0c-b270-4740-95f7-8e8b9cf346fe" xlink:href="penn-20251231.xsd#penn_A2022LongTermIncentiveCompensationPlanMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PlanNameDomain_11ad44f2-ff89-40f2-8d10-db4ddc5de763" xlink:to="loc_penn_A2022LongTermIncentiveCompensationPlanMember_251e3e0c-b270-4740-95f7-8e8b9cf346fe" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_A2018LongTermIncentiveCompensationPlanMember_f38bc350-792c-4411-8ab9-dbd8c1bb7410" xlink:href="penn-20251231.xsd#penn_A2018LongTermIncentiveCompensationPlanMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PlanNameDomain_11ad44f2-ff89-40f2-8d10-db4ddc5de763" xlink:to="loc_penn_A2018LongTermIncentiveCompensationPlanMember_f38bc350-792c-4411-8ab9-dbd8c1bb7410" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_A2022AmendedPlanMember_d5ef30f2-36e3-4d12-b489-95efc6e0202a" xlink:href="penn-20251231.xsd#penn_A2022AmendedPlanMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PlanNameDomain_11ad44f2-ff89-40f2-8d10-db4ddc5de763" xlink:to="loc_penn_A2022AmendedPlanMember_d5ef30f2-36e3-4d12-b489-95efc6e0202a" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AwardTypeAxis_3238db31-945b-446f-8068-f4f62f6f2442" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AwardTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_064034b8-ce8a-4566-89da-49caba59d819" xlink:to="loc_us-gaap_AwardTypeAxis_3238db31-945b-446f-8068-f4f62f6f2442" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_3238db31-945b-446f-8068-f4f62f6f2442_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AwardTypeAxis_3238db31-945b-446f-8068-f4f62f6f2442" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_3238db31-945b-446f-8068-f4f62f6f2442_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_279c9a36-3b37-4fff-9bfc-fd236a6d9595" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AwardTypeAxis_3238db31-945b-446f-8068-f4f62f6f2442" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_279c9a36-3b37-4fff-9bfc-fd236a6d9595" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeStockOptionMember_9aa9b67a-0ccd-427c-a909-f0aaa2914a10" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeStockOptionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_279c9a36-3b37-4fff-9bfc-fd236a6d9595" xlink:to="loc_us-gaap_EmployeeStockOptionMember_9aa9b67a-0ccd-427c-a909-f0aaa2914a10" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockUnitsRSUMember_a62ee099-0c82-4892-bd6f-045525a99aa9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedStockUnitsRSUMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_279c9a36-3b37-4fff-9bfc-fd236a6d9595" xlink:to="loc_us-gaap_RestrictedStockUnitsRSUMember_a62ee099-0c82-4892-bd6f-045525a99aa9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RestrictedStockAwardsMember_7d9ce164-a0ce-420e-a330-fbf180ffa60f" xlink:href="penn-20251231.xsd#penn_RestrictedStockAwardsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_279c9a36-3b37-4fff-9bfc-fd236a6d9595" xlink:to="loc_penn_RestrictedStockAwardsMember_7d9ce164-a0ce-420e-a330-fbf180ffa60f" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_StockAwardsMember_363aed78-291f-4c0d-a520-22979dda99f8" xlink:href="penn-20251231.xsd#penn_StockAwardsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_279c9a36-3b37-4fff-9bfc-fd236a6d9595" xlink:to="loc_penn_StockAwardsMember_363aed78-291f-4c0d-a520-22979dda99f8" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PerformanceSharesMember_37e57966-dcb8-4bec-931d-73a9696cae9e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PerformanceSharesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_279c9a36-3b37-4fff-9bfc-fd236a6d9595" xlink:to="loc_us-gaap_PerformanceSharesMember_37e57966-dcb8-4bec-931d-73a9696cae9e" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockMember_9faaf4f0-2321-47e7-8adb-243d206c89c5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_279c9a36-3b37-4fff-9bfc-fd236a6d9595" xlink:to="loc_us-gaap_RestrictedStockMember_9faaf4f0-2321-47e7-8adb-243d206c89c5" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_ec848bf6-e508-4572-b72a-d2b5f2d5eccb" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_064034b8-ce8a-4566-89da-49caba59d819" xlink:to="loc_srt_RangeAxis_ec848bf6-e508-4572-b72a-d2b5f2d5eccb" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_ec848bf6-e508-4572-b72a-d2b5f2d5eccb_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_ec848bf6-e508-4572-b72a-d2b5f2d5eccb" xlink:to="loc_srt_RangeMember_ec848bf6-e508-4572-b72a-d2b5f2d5eccb_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_c064ecc2-db5b-4027-bd6c-f48731560f11" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_ec848bf6-e508-4572-b72a-d2b5f2d5eccb" xlink:to="loc_srt_RangeMember_c064ecc2-db5b-4027-bd6c-f48731560f11" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_744606f1-b45d-443d-ba94-3bb36970868a" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_c064ecc2-db5b-4027-bd6c-f48731560f11" xlink:to="loc_srt_MinimumMember_744606f1-b45d-443d-ba94-3bb36970868a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_cafe7159-04b6-4a1f-b57c-763c54e1c876" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_c064ecc2-db5b-4027-bd6c-f48731560f11" xlink:to="loc_srt_MaximumMember_cafe7159-04b6-4a1f-b57c-763c54e1c876" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_d8dee5fb-2558-468f-93a9-c1950183378d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_d8dee5fb-2558-468f-93a9-c1950183378d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio_b621e0a1-b29e-4b73-879d-82452dc0ba68" xlink:href="penn-20251231.xsd#penn_ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_penn_ShareBasedCompensationArrangementbyShareBasedPaymentAwardShareRatio_b621e0a1-b29e-4b73-879d-82452dc0ba68" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_6130ebb0-28a8-4790-94cd-5afa3cb32edb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_6130ebb0-28a8-4790-94cd-5afa3cb32edb" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_08f38265-2f1a-4c0d-ba59-7144057fdc88" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_08f38265-2f1a-4c0d-ba59-7144057fdc88" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllocatedShareBasedCompensationExpense_b9a29503-499e-473a-a91c-e2b0da067b54" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_AllocatedShareBasedCompensationExpense_b9a29503-499e-473a-a91c-e2b0da067b54" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_e170a942-6a16-4906-b057-a18e1461f727" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_e170a942-6a16-4906-b057-a18e1461f727" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_202b306c-99fa-4811-a237-2dccb3d2ebb6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_202b306c-99fa-4811-a237-2dccb3d2ebb6" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_7fbaefd8-ba89-41a0-a532-1532190d3953" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_7fbaefd8-ba89-41a0-a532-1532190d3953" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_2ccb6185-a75c-444c-9cca-461d80b6a4f0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_2ccb6185-a75c-444c-9cca-461d80b6a4f0" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfTranches_a8235dac-aed4-4747-8b80-a1d0f24822ae" xlink:href="penn-20251231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfTranches"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfTranches_a8235dac-aed4-4747-8b80-a1d0f24822ae" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAnnualAwardPerformancePeriods_4ea87ec7-7097-487c-b84c-71486256eb77" xlink:href="penn-20251231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAnnualAwardPerformancePeriods"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAnnualAwardPerformancePeriods_4ea87ec7-7097-487c-b84c-71486256eb77" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_396bad1b-bc5b-40c6-8e0d-ff42464e1243" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardRequisiteServicePeriod1_396bad1b-bc5b-40c6-8e0d-ff42464e1243" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_66c05b1d-ca44-48d1-b57f-19b0e7e2cae6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_66c05b1d-ca44-48d1-b57f-19b0e7e2cae6" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage_ded0c44e-eccd-4f9c-a0cb-8f5088626f03" xlink:href="penn-20251231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardPotentialAwardEarnedPercentage_ded0c44e-eccd-4f9c-a0cb-8f5088626f03" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_aba20c8d-0512-49bc-80f2-3b74672ac201" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_6984275c-3817-44ac-9edb-59e881087d6c" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_aba20c8d-0512-49bc-80f2-3b74672ac201" xlink:type="arc" order="14"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/StockBasedCompensationRestrictedStockActivityDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#StockBasedCompensationRestrictedStockActivityDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/StockBasedCompensationRestrictedStockActivityDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_f0bddc46-71c0-4068-80b1-2265a7310627" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_69850044-650b-4d7e-a2ad-74da615c30e7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_f0bddc46-71c0-4068-80b1-2265a7310627" xlink:to="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_69850044-650b-4d7e-a2ad-74da615c30e7" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AwardTypeAxis_1355e87f-afee-4cba-a1d8-3bc987d00ee8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AwardTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_69850044-650b-4d7e-a2ad-74da615c30e7" xlink:to="loc_us-gaap_AwardTypeAxis_1355e87f-afee-4cba-a1d8-3bc987d00ee8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_1355e87f-afee-4cba-a1d8-3bc987d00ee8_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AwardTypeAxis_1355e87f-afee-4cba-a1d8-3bc987d00ee8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_1355e87f-afee-4cba-a1d8-3bc987d00ee8_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_5752a7f0-88d5-4ddc-aa42-b8ceac284920" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AwardTypeAxis_1355e87f-afee-4cba-a1d8-3bc987d00ee8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_5752a7f0-88d5-4ddc-aa42-b8ceac284920" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PerformanceSharesMember_b9870921-1679-4935-999f-d83cf03942d0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PerformanceSharesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_5752a7f0-88d5-4ddc-aa42-b8ceac284920" xlink:to="loc_us-gaap_PerformanceSharesMember_b9870921-1679-4935-999f-d83cf03942d0" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockMember_fce17ad6-893f-46de-8072-c691f6d2ff5b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_5752a7f0-88d5-4ddc-aa42-b8ceac284920" xlink:to="loc_us-gaap_RestrictedStockMember_fce17ad6-893f-46de-8072-c691f6d2ff5b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward_818b26e6-b21b-4e2a-9056-e1ee408c3cb4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_f0bddc46-71c0-4068-80b1-2265a7310627" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward_818b26e6-b21b-4e2a-9056-e1ee408c3cb4" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_5c25657b-e95a-4d82-8482-e85579336922" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward_818b26e6-b21b-4e2a-9056-e1ee408c3cb4" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_5c25657b-e95a-4d82-8482-e85579336922" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriod_7e2215e7-bbd3-40a4-bea9-df3b019edd58" xlink:href="penn-20251231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward_818b26e6-b21b-4e2a-9056-e1ee408c3cb4" xlink:to="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriod_7e2215e7-bbd3-40a4-bea9-df3b019edd58" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_2dec579d-d000-42d6-b81c-6f3d41b6f59c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward_818b26e6-b21b-4e2a-9056-e1ee408c3cb4" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_2dec579d-d000-42d6-b81c-6f3d41b6f59c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_352c3ffc-ec45-4a81-b81b-9c31e0cfcd77" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedRollForward_818b26e6-b21b-4e2a-9056-e1ee408c3cb4" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_352c3ffc-ec45-4a81-b81b-9c31e0cfcd77" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_4e9825fc-ebc9-4b3b-969f-e66770bd0f1b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_a8f92982-35e2-4f55-9fe5-700d0c5401c8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_f0bddc46-71c0-4068-80b1-2265a7310627" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_a8f92982-35e2-4f55-9fe5-700d0c5401c8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_b526f050-fc94-46a1-be08-ac1b030630f7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_a8f92982-35e2-4f55-9fe5-700d0c5401c8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_b526f050-fc94-46a1-be08-ac1b030630f7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriodWeightedAverageGrantDateFairValue_6cfec34a-f9bc-4f9b-85ad-dd64db5491e4" xlink:href="penn-20251231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriodWeightedAverageGrantDateFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_a8f92982-35e2-4f55-9fe5-700d0c5401c8" xlink:to="loc_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantedAndAssumedInPeriodWeightedAverageGrantDateFairValue_6cfec34a-f9bc-4f9b-85ad-dd64db5491e4" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_18f043b3-1aac-4069-98d2-386e8360ad90" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_a8f92982-35e2-4f55-9fe5-700d0c5401c8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue_18f043b3-1aac-4069-98d2-386e8360ad90" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_063dd2f0-937c-4a67-b677-47ddec075abb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValueRollForward_a8f92982-35e2-4f55-9fe5-700d0c5401c8" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_063dd2f0-937c-4a67-b677-47ddec075abb" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_523d02e4-626d-4045-8c03-0d383326df8a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LossperShareScheduleofAntidilutiveSecuritiesExcludedFromComputationofEarningsPerShareDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LossperShareScheduleofAntidilutiveSecuritiesExcludedFromComputationofEarningsPerShareDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LossperShareScheduleofAntidilutiveSecuritiesExcludedFromComputationofEarningsPerShareDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasicLineItems_4d4fa142-1bdb-4098-8366-b1bb2899c609" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareBasicLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_c123790d-5b8c-4d36-9936-1cb5661f206a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_4d4fa142-1bdb-4098-8366-b1bb2899c609" xlink:to="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_c123790d-5b8c-4d36-9936-1cb5661f206a" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_1b7ba056-9f6f-4f65-9387-4af8fdb80726" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_c123790d-5b8c-4d36-9936-1cb5661f206a" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_1b7ba056-9f6f-4f65-9387-4af8fdb80726" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_1b7ba056-9f6f-4f65-9387-4af8fdb80726_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_1b7ba056-9f6f-4f65-9387-4af8fdb80726" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_1b7ba056-9f6f-4f65-9387-4af8fdb80726_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_98c27d03-15f6-4ab1-a8f3-59af6e21327d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_1b7ba056-9f6f-4f65-9387-4af8fdb80726" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_98c27d03-15f6-4ab1-a8f3-59af6e21327d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeStockOptionMember_9b4c90a9-a33d-4f92-9fc4-026f7d30bc19" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeStockOptionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_98c27d03-15f6-4ab1-a8f3-59af6e21327d" xlink:to="loc_us-gaap_EmployeeStockOptionMember_9b4c90a9-a33d-4f92-9fc4-026f7d30bc19" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedStockMember_3a27cf7a-eb73-4ddb-b325-502051aea6b6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_98c27d03-15f6-4ab1-a8f3-59af6e21327d" xlink:to="loc_us-gaap_RestrictedStockMember_3a27cf7a-eb73-4ddb-b325-502051aea6b6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertiblePreferredStockMember_724e9e05-c767-4cb3-a649-1510d74a33bd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertiblePreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_98c27d03-15f6-4ab1-a8f3-59af6e21327d" xlink:to="loc_us-gaap_ConvertiblePreferredStockMember_724e9e05-c767-4cb3-a649-1510d74a33bd" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtSecuritiesMember_95dd9ec8-5954-43e4-a8c3-0a6a97132d7c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleDebtSecuritiesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_98c27d03-15f6-4ab1-a8f3-59af6e21327d" xlink:to="loc_us-gaap_ConvertibleDebtSecuritiesMember_95dd9ec8-5954-43e4-a8c3-0a6a97132d7c" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_ddcf32da-9df7-4ca2-9a51-d79474d93172" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_4d4fa142-1bdb-4098-8366-b1bb2899c609" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_ddcf32da-9df7-4ca2-9a51-d79474d93172" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_ddbd65e7-5905-46da-a6f7-905a69a18050" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_4d4fa142-1bdb-4098-8366-b1bb2899c609" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfPreferredStock_ddbd65e7-5905-46da-a6f7-905a69a18050" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfDebtSecurities_8a2fa0f7-19f4-4b2f-ba27-f458b347052a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncrementalCommonSharesAttributableToConversionOfDebtSecurities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_4d4fa142-1bdb-4098-8366-b1bb2899c609" xlink:to="loc_us-gaap_IncrementalCommonSharesAttributableToConversionOfDebtSecurities_8a2fa0f7-19f4-4b2f-ba27-f458b347052a" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LossperShareNarrativeDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LossperShareNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LossperShareNarrativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_8ab6d9ab-3c87-4e5b-8495-6c8558db6640" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_7c389bc8-4d0c-44ca-8f84-0603d39c1976" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEquityMethodInvestmentsTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_8ab6d9ab-3c87-4e5b-8495-6c8558db6640" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_7c389bc8-4d0c-44ca-8f84-0603d39c1976" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_1e658dcc-4995-4550-81f9-44096c283274" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsTable_7c389bc8-4d0c-44ca-8f84-0603d39c1976" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_1e658dcc-4995-4550-81f9-44096c283274" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_1e658dcc-4995-4550-81f9-44096c283274_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_1e658dcc-4995-4550-81f9-44096c283274" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_1e658dcc-4995-4550-81f9-44096c283274_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesNameDomain_422eef63-229b-4514-8476-2fb57a882e73" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AntidilutiveSecuritiesNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis_1e658dcc-4995-4550-81f9-44096c283274" xlink:to="loc_us-gaap_AntidilutiveSecuritiesNameDomain_422eef63-229b-4514-8476-2fb57a882e73" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertiblePreferredStockMember_4a321805-9d55-4aef-9bdb-528ae54872ad" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertiblePreferredStockMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AntidilutiveSecuritiesNameDomain_422eef63-229b-4514-8476-2fb57a882e73" xlink:to="loc_us-gaap_ConvertiblePreferredStockMember_4a321805-9d55-4aef-9bdb-528ae54872ad" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_8eceac24-fbac-4f53-8673-bc5de3417890" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentsLineItems_8ab6d9ab-3c87-4e5b-8495-6c8558db6640" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_8eceac24-fbac-4f53-8673-bc5de3417890" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/LossperShareCalculationofBasicandDilutedEPSDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#LossperShareCalculationofBasicandDilutedEPSDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/LossperShareCalculationofBasicandDilutedEPSDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasicLineItems_55ea3d22-204d-4621-a5f9-e488c66c6f43" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareBasicLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_06c19094-8646-4a34-ae1b-fa5eb1a4f241" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_55ea3d22-204d-4621-a5f9-e488c66c6f43" xlink:to="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_06c19094-8646-4a34-ae1b-fa5eb1a4f241" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementClassOfStockAxis_6adfb4d3-1f9f-451a-987e-7da33d19622b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementClassOfStockAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfEarningsPerShareBasicByCommonClassTable_06c19094-8646-4a34-ae1b-fa5eb1a4f241" xlink:to="loc_us-gaap_StatementClassOfStockAxis_6adfb4d3-1f9f-451a-987e-7da33d19622b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_6adfb4d3-1f9f-451a-987e-7da33d19622b_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementClassOfStockAxis_6adfb4d3-1f9f-451a-987e-7da33d19622b" xlink:to="loc_us-gaap_ClassOfStockDomain_6adfb4d3-1f9f-451a-987e-7da33d19622b_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ClassOfStockDomain_d6b39aad-a089-4372-a9d4-e3ab0cabe92c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ClassOfStockDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementClassOfStockAxis_6adfb4d3-1f9f-451a-987e-7da33d19622b" xlink:to="loc_us-gaap_ClassOfStockDomain_d6b39aad-a089-4372-a9d4-e3ab0cabe92c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockNonExchangeableMember_ec0de39f-eb44-4db0-bde1-8e3019582759" xlink:href="penn-20251231.xsd#penn_CommonStockNonExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_d6b39aad-a089-4372-a9d4-e3ab0cabe92c" xlink:to="loc_penn_CommonStockNonExchangeableMember_ec0de39f-eb44-4db0-bde1-8e3019582759" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CommonStockExchangeableMember_1af26371-c2ff-46d4-99dd-4d5afea5b4f4" xlink:href="penn-20251231.xsd#penn_CommonStockExchangeableMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ClassOfStockDomain_d6b39aad-a089-4372-a9d4-e3ab0cabe92c" xlink:to="loc_penn_CommonStockExchangeableMember_1af26371-c2ff-46d4-99dd-4d5afea5b4f4" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasicAbstract_13ca275d-c095-4ed6-8519-7f0e00d8ab59" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareBasicAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_55ea3d22-204d-4621-a5f9-e488c66c6f43" xlink:to="loc_us-gaap_EarningsPerShareBasicAbstract_13ca275d-c095-4ed6-8519-7f0e00d8ab59" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_7a21f4c0-f9e7-4cff-a6c5-a9ce351a0d01" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicAbstract_13ca275d-c095-4ed6-8519-7f0e00d8ab59" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_7a21f4c0-f9e7-4cff-a6c5-a9ce351a0d01" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_fd940cfb-ab02-4c09-93d6-02e2e2b9e592" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicAbstract_13ca275d-c095-4ed6-8519-7f0e00d8ab59" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_fd940cfb-ab02-4c09-93d6-02e2e2b9e592" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareBasic_03bdb953-dfc4-45d5-88be-fc741799bfba" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareBasic"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicAbstract_13ca275d-c095-4ed6-8519-7f0e00d8ab59" xlink:to="loc_us-gaap_EarningsPerShareBasic_03bdb953-dfc4-45d5-88be-fc741799bfba" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareDilutedAbstract_af0ef35f-1362-43a6-acaa-b50bc86c3933" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareDilutedAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareBasicLineItems_55ea3d22-204d-4621-a5f9-e488c66c6f43" xlink:to="loc_us-gaap_EarningsPerShareDilutedAbstract_af0ef35f-1362-43a6-acaa-b50bc86c3933" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_02e33986-85aa-4ee7-a1cd-8a5575997bb9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_af0ef35f-1362-43a6-acaa-b50bc86c3933" xlink:to="loc_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted_02e33986-85aa-4ee7-a1cd-8a5575997bb9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_757d036a-a90b-478b-a238-a56233c74f9b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_af0ef35f-1362-43a6-acaa-b50bc86c3933" xlink:to="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_757d036a-a90b-478b-a238-a56233c74f9b" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EarningsPerShareDiluted_f7777b5a-b5cb-43ab-8231-add92af5b710" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareDiluted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_af0ef35f-1362-43a6-acaa-b50bc86c3933" xlink:to="loc_us-gaap_EarningsPerShareDiluted_f7777b5a-b5cb-43ab-8231-add92af5b710" xlink:type="arc" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SegmentInformationNarrativeDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#SegmentInformationNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SegmentInformationNarrativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_d3a7fa1f-8e1d-4bd9-a426-871a8f23728b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentReportingInformationLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_1f7b69b6-5069-4efd-bd5d-02a916bdcc7b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_d3a7fa1f-8e1d-4bd9-a426-871a8f23728b" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_1f7b69b6-5069-4efd-bd5d-02a916bdcc7b" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_StatementGeographicalAxis_55c8a7ed-d87f-45a9-9216-9dd0e824d4af" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_StatementGeographicalAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_1f7b69b6-5069-4efd-bd5d-02a916bdcc7b" xlink:to="loc_srt_StatementGeographicalAxis_55c8a7ed-d87f-45a9-9216-9dd0e824d4af" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain_55c8a7ed-d87f-45a9-9216-9dd0e824d4af_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_SegmentGeographicalDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_StatementGeographicalAxis_55c8a7ed-d87f-45a9-9216-9dd0e824d4af" xlink:to="loc_srt_SegmentGeographicalDomain_55c8a7ed-d87f-45a9-9216-9dd0e824d4af_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_SegmentGeographicalDomain_52c007d4-ac81-489b-978d-daaf09275b3c" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_SegmentGeographicalDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_StatementGeographicalAxis_55c8a7ed-d87f-45a9-9216-9dd0e824d4af" xlink:to="loc_srt_SegmentGeographicalDomain_52c007d4-ac81-489b-978d-daaf09275b3c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_JackpotNevadaMember_60fa4116-4294-4247-b456-e608d37785db" xlink:href="penn-20251231.xsd#penn_JackpotNevadaMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_SegmentGeographicalDomain_52c007d4-ac81-489b-978d-daaf09275b3c" xlink:to="loc_penn_JackpotNevadaMember_60fa4116-4294-4247-b456-e608d37785db" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_019c36d5-c1ab-73c7-a739-a24354eb7c58" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_1f7b69b6-5069-4efd-bd5d-02a916bdcc7b" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_019c36d5-c1ab-73c7-a739-a24354eb7c58" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c36d5-c1ab-73c7-a739-a24354eb7c58_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_019c36d5-c1ab-73c7-a739-a24354eb7c58" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c36d5-c1ab-73c7-a739-a24354eb7c58_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c36d5-c1ab-77e4-9eef-056ec0e938a2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_019c36d5-c1ab-73c7-a739-a24354eb7c58" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c36d5-c1ab-77e4-9eef-056ec0e938a2" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolAcquisitionMember_019c36d5-c1ab-7e06-b04c-77e901133d04" xlink:href="penn-20251231.xsd#penn_BarstoolAcquisitionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c36d5-c1ab-77e4-9eef-056ec0e938a2" xlink:to="loc_penn_BarstoolAcquisitionMember_019c36d5-c1ab-7e06-b04c-77e901133d04" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NumberOfReportableSegments_af7e6b24-2068-4e64-939a-c301a79fdfcd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NumberOfReportableSegments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_d3a7fa1f-8e1d-4bd9-a426-871a8f23728b" xlink:to="loc_us-gaap_NumberOfReportableSegments_af7e6b24-2068-4e64-939a-c301a79fdfcd" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfFacilities_4bdda6ae-a590-48aa-bafa-2ab698c862f3" xlink:href="penn-20251231.xsd#penn_NumberOfFacilities"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_d3a7fa1f-8e1d-4bd9-a426-871a8f23728b" xlink:to="loc_penn_NumberOfFacilities_4bdda6ae-a590-48aa-bafa-2ab698c862f3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NumberOfOperatingSegments_aed0378b-2e35-4a70-8143-bbda8440c58c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NumberOfOperatingSegments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_d3a7fa1f-8e1d-4bd9-a426-871a8f23728b" xlink:to="loc_us-gaap_NumberOfOperatingSegments_aed0378b-2e35-4a70-8143-bbda8440c58c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_019c36d5-c1ab-7296-bacc-8268a3528c26" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_d3a7fa1f-8e1d-4bd9-a426-871a8f23728b" xlink:to="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_019c36d5-c1ab-7296-bacc-8268a3528c26" xlink:type="arc" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/SegmentInformationSegmentInformationDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#SegmentInformationSegmentInformationDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/SegmentInformationSegmentInformationDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentReportingInformationLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cbbf715c-0b1c-4644-b605-7f4a0b49bd24" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cbbf715c-0b1c-4644-b605-7f4a0b49bd24" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsAxis_e1d74df9-87d8-4f23-9fb5-f715f5bc43c0" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cbbf715c-0b1c-4644-b605-7f4a0b49bd24" xlink:to="loc_srt_ConsolidationItemsAxis_e1d74df9-87d8-4f23-9fb5-f715f5bc43c0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_e1d74df9-87d8-4f23-9fb5-f715f5bc43c0_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_ConsolidationItemsAxis_e1d74df9-87d8-4f23-9fb5-f715f5bc43c0" xlink:to="loc_srt_ConsolidationItemsDomain_e1d74df9-87d8-4f23-9fb5-f715f5bc43c0_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_ConsolidationItemsDomain_5fdeb3ab-3514-4819-b486-6090d14e13d7" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_ConsolidationItemsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_ConsolidationItemsAxis_e1d74df9-87d8-4f23-9fb5-f715f5bc43c0" xlink:to="loc_srt_ConsolidationItemsDomain_5fdeb3ab-3514-4819-b486-6090d14e13d7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingSegmentsMember_d1b62c80-2265-439d-8b83-2dc511149402" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingSegmentsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_5fdeb3ab-3514-4819-b486-6090d14e13d7" xlink:to="loc_us-gaap_OperatingSegmentsMember_d1b62c80-2265-439d-8b83-2dc511149402" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CorporateNonSegmentMember_d8e6b0ec-9e95-4b1d-8f0f-7fea56b4552f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CorporateNonSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_5fdeb3ab-3514-4819-b486-6090d14e13d7" xlink:to="loc_us-gaap_CorporateNonSegmentMember_d8e6b0ec-9e95-4b1d-8f0f-7fea56b4552f" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntersegmentEliminationMember_78559ec6-217b-4387-ad38-5f26f5fda174" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IntersegmentEliminationMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_ConsolidationItemsDomain_5fdeb3ab-3514-4819-b486-6090d14e13d7" xlink:to="loc_us-gaap_IntersegmentEliminationMember_78559ec6-217b-4387-ad38-5f26f5fda174" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_6fc296f3-3de9-4a85-ab8b-30ee971e43b0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StatementBusinessSegmentsAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cbbf715c-0b1c-4644-b605-7f4a0b49bd24" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_6fc296f3-3de9-4a85-ab8b-30ee971e43b0" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_6fc296f3-3de9-4a85-ab8b-30ee971e43b0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_6fc296f3-3de9-4a85-ab8b-30ee971e43b0" xlink:to="loc_us-gaap_SegmentDomain_6fc296f3-3de9-4a85-ab8b-30ee971e43b0_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentDomain_cb73e3bf-9bba-4f72-96b3-d5976f16c0a3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_6fc296f3-3de9-4a85-ab8b-30ee971e43b0" xlink:to="loc_us-gaap_SegmentDomain_cb73e3bf-9bba-4f72-96b3-d5976f16c0a3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NortheastSegmentMember_b25260cc-c31f-4c35-9b23-986a18087fdb" xlink:href="penn-20251231.xsd#penn_NortheastSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_cb73e3bf-9bba-4f72-96b3-d5976f16c0a3" xlink:to="loc_penn_NortheastSegmentMember_b25260cc-c31f-4c35-9b23-986a18087fdb" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SouthSegmentMember_97d31313-66e7-4901-ae9b-8c4b6c1f366b" xlink:href="penn-20251231.xsd#penn_SouthSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_cb73e3bf-9bba-4f72-96b3-d5976f16c0a3" xlink:to="loc_penn_SouthSegmentMember_97d31313-66e7-4901-ae9b-8c4b6c1f366b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_WestSegmentMember_5bcfc470-cfd2-4aad-9bab-516ca695608c" xlink:href="penn-20251231.xsd#penn_WestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_cb73e3bf-9bba-4f72-96b3-d5976f16c0a3" xlink:to="loc_penn_WestSegmentMember_5bcfc470-cfd2-4aad-9bab-516ca695608c" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MidwestSegmentMember_d06ac948-c928-41ab-8ed7-c4cbda0d57a6" xlink:href="penn-20251231.xsd#penn_MidwestSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_cb73e3bf-9bba-4f72-96b3-d5976f16c0a3" xlink:to="loc_penn_MidwestSegmentMember_d06ac948-c928-41ab-8ed7-c4cbda0d57a6" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InteractiveSegmentMember_9f5b5eae-dff1-4552-b4d2-c2aa44f437b2" xlink:href="penn-20251231.xsd#penn_InteractiveSegmentMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_cb73e3bf-9bba-4f72-96b3-d5976f16c0a3" xlink:to="loc_penn_InteractiveSegmentMember_9f5b5eae-dff1-4552-b4d2-c2aa44f437b2" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TypeOfArrangementAxis_224bab14-c8d4-48a1-b716-5b5e4c74e234" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TypeOfArrangementAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cbbf715c-0b1c-4644-b605-7f4a0b49bd24" xlink:to="loc_us-gaap_TypeOfArrangementAxis_224bab14-c8d4-48a1-b716-5b5e4c74e234" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_224bab14-c8d4-48a1-b716-5b5e4c74e234_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_TypeOfArrangementAxis_224bab14-c8d4-48a1-b716-5b5e4c74e234" xlink:to="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_224bab14-c8d4-48a1-b716-5b5e4c74e234_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_3f62deec-f455-4ea9-b1d9-12c8b43dc052" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_TypeOfArrangementAxis_224bab14-c8d4-48a1-b716-5b5e4c74e234" xlink:to="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_3f62deec-f455-4ea9-b1d9-12c8b43dc052" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SportsbookAgreementMember_dd235d10-609e-4be0-a024-d7b39ac62778" xlink:href="penn-20251231.xsd#penn_SportsbookAgreementMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_3f62deec-f455-4ea9-b1d9-12c8b43dc052" xlink:to="loc_penn_SportsbookAgreementMember_dd235d10-609e-4be0-a024-d7b39ac62778" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_InvestmentAgreementMember_002599e7-2c13-4714-9c01-01bf64ff1996" xlink:href="penn-20251231.xsd#penn_InvestmentAgreementMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ArrangementsAndNonarrangementTransactionsMember_3f62deec-f455-4ea9-b1d9-12c8b43dc052" xlink:to="loc_penn_InvestmentAgreementMember_002599e7-2c13-4714-9c01-01bf64ff1996" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_019c138b-1157-7da5-a9fb-31ec2a3b90df" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_cbbf715c-0b1c-4644-b605-7f4a0b49bd24" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_019c138b-1157-7da5-a9fb-31ec2a3b90df" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c138b-1157-7da5-a9fb-31ec2a3b90df_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_019c138b-1157-7da5-a9fb-31ec2a3b90df" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c138b-1157-7da5-a9fb-31ec2a3b90df_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c138b-1157-7e38-b533-29afb81e94bb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_019c138b-1157-7da5-a9fb-31ec2a3b90df" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c138b-1157-7e38-b533-29afb81e94bb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolAcquisitionMember_019c138b-1157-721b-8035-3df04d53cb79" xlink:href="penn-20251231.xsd#penn_BarstoolAcquisitionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019c138b-1157-7e38-b533-29afb81e94bb" xlink:to="loc_penn_BarstoolAcquisitionMember_019c138b-1157-721b-8035-3df04d53cb79" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenuesAbstract_46a40a54-f0a0-413c-812a-017f0e15437a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenuesAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_RevenuesAbstract_46a40a54-f0a0-413c-812a-017f0e15437a" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_834ce8a0-b53d-4f23-b804-faa687817a29" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_46a40a54-f0a0-413c-812a-017f0e15437a" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_834ce8a0-b53d-4f23-b804-faa687817a29" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GamingTaxExpenses_a6a09833-6693-4f84-af1c-5b9a25512115" xlink:href="penn-20251231.xsd#penn_GamingTaxExpenses"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_46a40a54-f0a0-413c-812a-017f0e15437a" xlink:to="loc_penn_GamingTaxExpenses_a6a09833-6693-4f84-af1c-5b9a25512115" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold_41d1d0f0-9847-4e85-92ce-004401b9b395" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_46a40a54-f0a0-413c-812a-017f0e15437a" xlink:to="loc_us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold_41d1d0f0-9847-4e85-92ce-004401b9b395" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketingAndAdvertisingExpense_f5ce85cd-9680-4b85-adc1-8d3a892b8931" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MarketingAndAdvertisingExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_46a40a54-f0a0-413c-812a-017f0e15437a" xlink:to="loc_us-gaap_MarketingAndAdvertisingExpense_f5ce85cd-9680-4b85-adc1-8d3a892b8931" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentReportingOtherItemAmount_b1546944-6489-4ab3-8374-712c09336ed6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentReportingOtherItemAmount"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_46a40a54-f0a0-413c-812a-017f0e15437a" xlink:to="loc_us-gaap_SegmentReportingOtherItemAmount_b1546944-6489-4ab3-8374-712c09336ed6" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_EarningsBeforeInterestTaxesDepreciationAmortizationAndRentAdjusted_25dbd5f6-3b1e-4a6d-96ff-d25f98936bc1" xlink:href="penn-20251231.xsd#penn_EarningsBeforeInterestTaxesDepreciationAmortizationAndRentAdjusted"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_46a40a54-f0a0-413c-812a-017f0e15437a" xlink:to="loc_penn_EarningsBeforeInterestTaxesDepreciationAmortizationAndRentAdjusted_25dbd5f6-3b1e-4a6d-96ff-d25f98936bc1" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:href="penn-20251231.xsd#penn_AdjustedEbitdaAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCostAndExpenseOperating_7532768c-c5f1-4402-b1f5-432861a57802" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCostAndExpenseOperating"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_OtherCostAndExpenseOperating_7532768c-c5f1-4402-b1f5-432861a57802" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_RentExpenseTripleNetOperatingLease_798bf6bd-c03d-4fd4-8a88-a43205fa3c3d" xlink:href="penn-20251231.xsd#penn_RentExpenseTripleNetOperatingLease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_penn_RentExpenseTripleNetOperatingLease_798bf6bd-c03d-4fd4-8a88-a43205fa3c3d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensation_ae2447b5-6033-4db0-a829-9dc3666f3966" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensation"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_ShareBasedCompensation_ae2447b5-6033-4db0-a829-9dc3666f3966" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ShareBasedPaymentArrangementCashReceivedToSettleAward_d4007d13-9844-456f-8f85-6830ff48fb35" xlink:href="penn-20251231.xsd#penn_ShareBasedPaymentArrangementCashReceivedToSettleAward"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_penn_ShareBasedPaymentArrangementCashReceivedToSettleAward_d4007d13-9844-456f-8f85-6830ff48fb35" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_f8f91f43-f4f7-44ed-869e-f68bfd20b9d1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_GainLossOnSaleOfPropertyPlantEquipment_f8f91f43-f4f7-44ed-869e-f68bfd20b9d1" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_PreOpeningDevelopmentandOtherCosts_fd5444dd-3809-4772-aec5-babeb7e2109d" xlink:href="penn-20251231.xsd#penn_PreOpeningDevelopmentandOtherCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_penn_PreOpeningDevelopmentandOtherCosts_fd5444dd-3809-4772-aec5-babeb7e2109d" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationAndAmortization_ad26e15a-88b9-4595-a861-2886bca9e7c9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationAndAmortization"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_DepreciationAndAmortization_ad26e15a-88b9-4595-a861-2886bca9e7c9" xlink:type="arc" order="7"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetImpairmentCharges_2f3d3114-96e2-40e6-bf09-4ea2713d5f23" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetImpairmentCharges"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_AssetImpairmentCharges_2f3d3114-96e2-40e6-bf09-4ea2713d5f23" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_UnconsolidatedNonoperatingExpenseEquityMethodInvestments_9dc4e1c0-5e73-4bf8-b579-28af91b9b792" xlink:href="penn-20251231.xsd#penn_UnconsolidatedNonoperatingExpenseEquityMethodInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_penn_UnconsolidatedNonoperatingExpenseEquityMethodInvestments_9dc4e1c0-5e73-4bf8-b579-28af91b9b792" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_cfc6928e-b117-44ad-bc74-bb1a37d0f3d4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestIncomeExpenseNonoperatingNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_InterestIncomeExpenseNonoperatingNet_cfc6928e-b117-44ad-bc74-bb1a37d0f3d4" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentIncomeInterest_b378d64c-0c6a-4326-8cb8-f952254f02cf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentIncomeInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_InvestmentIncomeInterest_b378d64c-0c6a-4326-8cb8-f952254f02cf" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_019c1377-ebc7-72e5-9887-08ecbee581b1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_019c1377-ebc7-72e5-9887-08ecbee581b1" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GainLossOnTransactionsAndAcquisitions_019b0cbe-d405-7321-8976-fd82fad4de5f" xlink:href="penn-20251231.xsd#penn_GainLossOnTransactionsAndAcquisitions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_penn_GainLossOnTransactionsAndAcquisitions_019b0cbe-d405-7321-8976-fd82fad4de5f" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GainLossOnLeaseTransactions_cb680d61-7283-4cbb-a6ef-9c68b2cc1ecd" xlink:href="penn-20251231.xsd#penn_GainLossOnLeaseTransactions"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_penn_GainLossOnLeaseTransactions_cb680d61-7283-4cbb-a6ef-9c68b2cc1ecd" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GainOnFinancingArrangement_019be5ec-2d74-7088-9247-3104b0ce4e0d" xlink:href="penn-20251231.xsd#penn_GainOnFinancingArrangement"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_penn_GainOnFinancingArrangement_019be5ec-2d74-7088-9247-3104b0ce4e0d" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_f874f87a-19e0-4b52-849a-5239f1290b4b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_f874f87a-19e0-4b52-849a-5239f1290b4b" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_OtherNonoperatingIncomeExpenseNet_fd4578af-bafd-4de2-bbde-46961ad12728" xlink:href="penn-20251231.xsd#penn_OtherNonoperatingIncomeExpenseNet"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_penn_OtherNonoperatingIncomeExpenseNet_fd4578af-bafd-4de2-bbde-46961ad12728" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_8d64be00-a227-48e2-846a-d41606d5ffe7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_8d64be00-a227-48e2-846a-d41606d5ffe7" xlink:type="arc" order="18"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_ffb051ef-5823-4134-bf19-d5509eecb49b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_ffb051ef-5823-4134-bf19-d5509eecb49b" xlink:type="arc" order="19"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_3e8474e1-1252-424d-8851-d6bfc68d98d7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_penn_AdjustedEbitdaAbstract_f81863c9-52e6-47a2-9a2d-f951d2203cc0" xlink:to="loc_us-gaap_ProfitLoss_3e8474e1-1252-424d-8851-d6bfc68d98d7" xlink:type="arc" order="20"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ExciseAndSalesTaxes_a5ec3084-5667-4819-ba41-4912e2817da3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ExciseAndSalesTaxes"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_ExciseAndSalesTaxes_a5ec3084-5667-4819-ba41-4912e2817da3" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketingExpense_a45db4c7-717d-4b14-9e0e-d292d794856f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MarketingExpense"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_MarketingExpense_a45db4c7-717d-4b14-9e0e-d292d794856f" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_CorporateOverheadCosts_cc15d4b9-30f5-47a8-9b0d-b49462311607" xlink:href="penn-20251231.xsd#penn_CorporateOverheadCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_penn_CorporateOverheadCosts_cc15d4b9-30f5-47a8-9b0d-b49462311607" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LegalAndAdvisoryCostsProxy_019b35de-4391-709f-b305-a6737a3f658e" xlink:href="penn-20251231.xsd#penn_LegalAndAdvisoryCostsProxy"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_penn_LegalAndAdvisoryCostsProxy_019b35de-4391-709f-b305-a6737a3f658e" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairmentLoss_fbe1f8be-ca5a-4f3d-9339-3a3923a9f0bd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_GoodwillImpairmentLoss_fbe1f8be-ca5a-4f3d-9339-3a3923a9f0bd" xlink:type="arc" order="6"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_GainOnFinancingArrangement_019c1374-342e-740c-901c-2c592f106d48" xlink:href="penn-20251231.xsd#penn_GainOnFinancingArrangement"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_019c138b-1157-74d0-b53b-e52ba3bf1acb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_019c138b-1157-74d0-b53b-e52ba3bf1acb" xlink:type="arc" order="8"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage_019c138b-1157-7c21-8a06-ac4325575f36" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage_019c138b-1157-7c21-8a06-ac4325575f36" xlink:type="arc" order="9"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnInvestments_019c138b-1157-70cc-bf70-d09bafefae6b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnInvestments"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_GainLossOnInvestments_019c138b-1157-70cc-bf70-d09bafefae6b" xlink:type="arc" order="10"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnSaleOfBusiness_019c138b-1157-7241-b35c-07adf2dfc5cf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnSaleOfBusiness"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_GainLossOnSaleOfBusiness_019c138b-1157-7241-b35c-07adf2dfc5cf" xlink:type="arc" order="11"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_019b35cc-0846-7760-90ba-e390e80a3259" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_019b35cc-0846-7760-90ba-e390e80a3259" xlink:type="arc" order="12"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessCombinationAcquisitionRelatedCosts_019b35cd-7bf4-72e3-965d-de60ea04cf36" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationAcquisitionRelatedCosts"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_BusinessCombinationAcquisitionRelatedCosts_019b35cd-7bf4-72e3-965d-de60ea04cf36" xlink:type="arc" order="13"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InsuranceRecoveries_019be5fb-5114-7f9f-9cd0-752e9b36d341" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InsuranceRecoveries"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_InsuranceRecoveries_019be5fb-5114-7f9f-9cd0-752e9b36d341" xlink:type="arc" order="14"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DividendIncomeOperating_019be5fe-11ed-7d13-87e6-6e5312b6a77e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DividendIncomeOperating"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_DividendIncomeOperating_019be5fe-11ed-7d13-87e6-6e5312b6a77e" xlink:type="arc" order="15"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipmentAbstract_2c4ee3a7-1803-4356-ad94-129129e0b86d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipmentAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipmentAbstract_2c4ee3a7-1803-4356-ad94-129129e0b86d" xlink:type="arc" order="16"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SegmentExpenditureAdditionToLongLivedAssets_6bec5392-1fbe-4781-8c4f-968e0388f11d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SegmentExpenditureAdditionToLongLivedAssets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipmentAbstract_2c4ee3a7-1803-4356-ad94-129129e0b86d" xlink:to="loc_us-gaap_SegmentExpenditureAdditionToLongLivedAssets_6bec5392-1fbe-4781-8c4f-968e0388f11d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsAbstract_80cd8c08-93c7-4167-bf1a-d85168629c4e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_5eabbad0-155c-4188-a8b8-15515450cb0d" xlink:to="loc_us-gaap_AssetsAbstract_80cd8c08-93c7-4167-bf1a-d85168629c4e" xlink:type="arc" order="17"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_11bc2969-fbe9-4ae2-bc47-eb3feb75dc19" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_80cd8c08-93c7-4167-bf1a-d85168629c4e" xlink:to="loc_us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures_11bc2969-fbe9-4ae2-bc47-eb3feb75dc19" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_93d276fa-7c76-49f6-9832-770208d2f7ec" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Assets"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_80cd8c08-93c7-4167-bf1a-d85168629c4e" xlink:to="loc_us-gaap_Assets_93d276fa-7c76-49f6-9832-770208d2f7ec" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#FairValueMeasurementsNarrativeDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be608-e519-7e49-b43d-438f60e1cbb7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_02b03dc9-ce89-4bc0-9e0c-9a05a4e12aef" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be608-e519-7e49-b43d-438f60e1cbb7" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_02b03dc9-ce89-4bc0-9e0c-9a05a4e12aef" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByAssetClassAxis_019be608-e519-7b38-9dbf-aee53bac5639" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByAssetClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_02b03dc9-ce89-4bc0-9e0c-9a05a4e12aef" xlink:to="loc_us-gaap_FairValueByAssetClassAxis_019be608-e519-7b38-9dbf-aee53bac5639" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_019be608-e519-7b38-9dbf-aee53bac5639_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByAssetClassAxis_019be608-e519-7b38-9dbf-aee53bac5639" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_019be608-e519-7b38-9dbf-aee53bac5639_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_019be608-e519-70af-9ff6-82d71b394e0b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByAssetClassAxis_019be608-e519-7b38-9dbf-aee53bac5639" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_019be608-e519-70af-9ff6-82d71b394e0b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtSecuritiesMember_019be608-e519-73a4-8f31-ef752c2a0f54" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtSecuritiesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_019be608-e519-70af-9ff6-82d71b394e0b" xlink:to="loc_us-gaap_DebtSecuritiesMember_019be608-e519-73a4-8f31-ef752c2a0f54" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_019be608-e519-7cc0-a320-5ec70fd516eb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_02b03dc9-ce89-4bc0-9e0c-9a05a4e12aef" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_019be608-e519-7cc0-a320-5ec70fd516eb" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_019be608-e519-7cc0-a320-5ec70fd516eb_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_019be608-e519-7cc0-a320-5ec70fd516eb" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_019be608-e519-7cc0-a320-5ec70fd516eb_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_019be608-e519-7e8a-b24e-5889624b08f8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_019be608-e519-7cc0-a320-5ec70fd516eb" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_019be608-e519-7e8a-b24e-5889624b08f8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SecuredConvertibleNotesMember_019be608-e519-7e55-a17d-660515639b04" xlink:href="penn-20251231.xsd#penn_SecuredConvertibleNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_019be608-e519-7e8a-b24e-5889624b08f8" xlink:to="loc_penn_SecuredConvertibleNotesMember_019be608-e519-7e55-a17d-660515639b04" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_019be608-e519-79f2-b551-82bc2dc8c85e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_019be608-e519-7e8a-b24e-5889624b08f8" xlink:to="loc_us-gaap_ConvertibleDebtMember_019be608-e519-79f2-b551-82bc2dc8c85e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeniorNotesMember_019be608-e519-7ba0-8049-43f0523bd0a4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeniorNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_019be608-e519-7e8a-b24e-5889624b08f8" xlink:to="loc_us-gaap_SeniorNotesMember_019be608-e519-7ba0-8049-43f0523bd0a4" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_019be608-e519-7ce0-8bbc-2d9aad09ba86" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_02b03dc9-ce89-4bc0-9e0c-9a05a4e12aef" xlink:to="loc_us-gaap_DebtInstrumentAxis_019be608-e519-7ce0-8bbc-2d9aad09ba86" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_019be608-e519-7ce0-8bbc-2d9aad09ba86_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_019be608-e519-7ce0-8bbc-2d9aad09ba86" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_019be608-e519-7ce0-8bbc-2d9aad09ba86_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_019be608-e519-7e83-a1ea-584fb46a36ab" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_019be608-e519-7ce0-8bbc-2d9aad09ba86" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_019be608-e519-7e83-a1ea-584fb46a36ab" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2027Member_019c1394-85d0-7e6f-93da-24b6f852113e" xlink:href="penn-20251231.xsd#penn_SeniorUnsecuredNotesDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_019be608-e519-7e83-a1ea-584fb46a36ab" xlink:to="loc_penn_SeniorUnsecuredNotesDue2027Member_019c1394-85d0-7e6f-93da-24b6f852113e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2029Member_019c1395-1087-7373-a655-d5f590bbf5ef" xlink:href="penn-20251231.xsd#penn_SeniorUnsecuredNotesDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_019be608-e519-7e83-a1ea-584fb46a36ab" xlink:to="loc_penn_SeniorUnsecuredNotesDue2029Member_019c1395-1087-7373-a655-d5f590bbf5ef" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAxis_019be608-e519-7812-ae6e-70c6b56b85a0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_02b03dc9-ce89-4bc0-9e0c-9a05a4e12aef" xlink:to="loc_us-gaap_BusinessAcquisitionAxis_019be608-e519-7812-ae6e-70c6b56b85a0" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019be608-e519-7812-ae6e-70c6b56b85a0_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_019be608-e519-7812-ae6e-70c6b56b85a0" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019be608-e519-7812-ae6e-70c6b56b85a0_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019be608-e519-7b90-be00-e5d11030fbff" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessAcquisitionAcquireeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BusinessAcquisitionAxis_019be608-e519-7812-ae6e-70c6b56b85a0" xlink:to="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019be608-e519-7b90-be00-e5d11030fbff" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_BarstoolAcquisitionMember_019be608-e519-7358-a388-1f6ebb92c2bf" xlink:href="penn-20251231.xsd#penn_BarstoolAcquisitionMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BusinessAcquisitionAcquireeDomain_019be608-e519-7b90-be00-e5d11030fbff" xlink:to="loc_penn_BarstoolAcquisitionMember_019be608-e519-7358-a388-1f6ebb92c2bf" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_019be608-e519-7058-bc46-4c0a457890f0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be608-e519-7e49-b43d-438f60e1cbb7" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_019be608-e519-7058-bc46-4c0a457890f0" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent_019be608-e519-794a-bf87-94a5695d2239" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be608-e519-7e49-b43d-438f60e1cbb7" xlink:to="loc_us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent_019be608-e519-794a-bf87-94a5695d2239" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentFairValue_019be608-e519-7b72-938c-93228ca6e917" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be608-e519-7e49-b43d-438f60e1cbb7" xlink:to="loc_us-gaap_DebtInstrumentFairValue_019be608-e519-7b72-938c-93228ca6e917" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketableSecuritiesUnrealizedGainLoss_019be608-e519-7620-a6da-2f60cf26d1aa" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MarketableSecuritiesUnrealizedGainLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be608-e519-7e49-b43d-438f60e1cbb7" xlink:to="loc_us-gaap_MarketableSecuritiesUnrealizedGainLoss_019be608-e519-7620-a6da-2f60cf26d1aa" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax_019be608-e519-702d-a9ab-afb38a19854f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be608-e519-7e49-b43d-438f60e1cbb7" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax_019be608-e519-702d-a9ab-afb38a19854f" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity_019be608-e519-7b57-a326-c0016fcd4fb3" xlink:href="penn-20251231.xsd#penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be608-e519-7e49-b43d-438f60e1cbb7" xlink:to="loc_penn_DisposalGroupIncludingDiscontinuedOperationLiabilitiesAssociatedWithIndemnity_019be608-e519-7b57-a326-c0016fcd4fb3" xlink:type="arc" order="5"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/FairValueMeasurementsCarryingAmountsandEstimatedFairValuesbyInputLevelDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#FairValueMeasurementsCarryingAmountsandEstimatedFairValuesbyInputLevelDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/FairValueMeasurementsCarryingAmountsandEstimatedFairValuesbyInputLevelDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f8264b6-47d7-4786-b205-41bf904f1bc4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByBalanceSheetGroupingTable_aae82a4f-f96b-438b-8919-4b126e1037bb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByBalanceSheetGroupingTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f8264b6-47d7-4786-b205-41bf904f1bc4" xlink:to="loc_us-gaap_FairValueByBalanceSheetGroupingTable_aae82a4f-f96b-438b-8919-4b126e1037bb" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementBasisAxis_ef3a4b34-8f96-40f0-8732-b39438818645" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByMeasurementBasisAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_aae82a4f-f96b-438b-8919-4b126e1037bb" xlink:to="loc_us-gaap_FairValueByMeasurementBasisAxis_ef3a4b34-8f96-40f0-8732-b39438818645" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_ef3a4b34-8f96-40f0-8732-b39438818645_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PortionAtFairValueFairValueDisclosureMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementBasisAxis_ef3a4b34-8f96-40f0-8732-b39438818645" xlink:to="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_ef3a4b34-8f96-40f0-8732-b39438818645_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueDisclosureItemAmountsDomain_41e751e7-4c9c-411d-897a-5537a68b5671" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueDisclosureItemAmountsDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementBasisAxis_ef3a4b34-8f96-40f0-8732-b39438818645" xlink:to="loc_us-gaap_FairValueDisclosureItemAmountsDomain_41e751e7-4c9c-411d-897a-5537a68b5671" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_f1ed3d5e-7f33-4c48-8520-9319e6c0dd8f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PortionAtFairValueFairValueDisclosureMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueDisclosureItemAmountsDomain_41e751e7-4c9c-411d-897a-5537a68b5671" xlink:to="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_f1ed3d5e-7f33-4c48-8520-9319e6c0dd8f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CarryingReportedAmountFairValueDisclosureMember_2bc7dd4b-7439-4b1b-a4ca-6cd1ddc9c673" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CarryingReportedAmountFairValueDisclosureMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_f1ed3d5e-7f33-4c48-8520-9319e6c0dd8f" xlink:to="loc_us-gaap_CarryingReportedAmountFairValueDisclosureMember_2bc7dd4b-7439-4b1b-a4ca-6cd1ddc9c673" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember_7b84b0f6-a973-4e5d-8cae-6672e3c66a77" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EstimateOfFairValueFairValueDisclosureMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PortionAtFairValueFairValueDisclosureMember_f1ed3d5e-7f33-4c48-8520-9319e6c0dd8f" xlink:to="loc_us-gaap_EstimateOfFairValueFairValueDisclosureMember_7b84b0f6-a973-4e5d-8cae-6672e3c66a77" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_121a1202-bebe-4c19-bad3-a35ef5a61def" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_aae82a4f-f96b-438b-8919-4b126e1037bb" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_121a1202-bebe-4c19-bad3-a35ef5a61def" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_121a1202-bebe-4c19-bad3-a35ef5a61def_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_121a1202-bebe-4c19-bad3-a35ef5a61def" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_121a1202-bebe-4c19-bad3-a35ef5a61def_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_f6a4e226-fa1e-4642-b66f-9ef92d167033" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_121a1202-bebe-4c19-bad3-a35ef5a61def" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_f6a4e226-fa1e-4642-b66f-9ef92d167033" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel1Member_bd63bdd6-c3f7-4bd5-a56a-a5ce1264e25f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel1Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_f6a4e226-fa1e-4642-b66f-9ef92d167033" xlink:to="loc_us-gaap_FairValueInputsLevel1Member_bd63bdd6-c3f7-4bd5-a56a-a5ce1264e25f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel2Member_a5e3d194-2672-43af-b78a-987f24891d85" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel2Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_f6a4e226-fa1e-4642-b66f-9ef92d167033" xlink:to="loc_us-gaap_FairValueInputsLevel2Member_a5e3d194-2672-43af-b78a-987f24891d85" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_ad31712f-5ad3-4b32-b13f-1546e70b9ca2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_f6a4e226-fa1e-4642-b66f-9ef92d167033" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_ad31712f-5ad3-4b32-b13f-1546e70b9ca2" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_bc5ba114-d7cc-45ed-9cc3-517321f65909" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_aae82a4f-f96b-438b-8919-4b126e1037bb" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_bc5ba114-d7cc-45ed-9cc3-517321f65909" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_bc5ba114-d7cc-45ed-9cc3-517321f65909_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_bc5ba114-d7cc-45ed-9cc3-517321f65909" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_bc5ba114-d7cc-45ed-9cc3-517321f65909_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_cdc105df-22e5-418e-b563-fa15f7ffd01a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongtermDebtTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_bc5ba114-d7cc-45ed-9cc3-517321f65909" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_cdc105df-22e5-418e-b563-fa15f7ffd01a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LineOfCreditMember_3e2f7808-1735-4427-8573-2955a37e0dae" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LineOfCreditMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_cdc105df-22e5-418e-b563-fa15f7ffd01a" xlink:to="loc_us-gaap_LineOfCreditMember_3e2f7808-1735-4427-8573-2955a37e0dae" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SeniorNotesMember_44ed209b-8655-4722-a25c-939aeed57dd6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SeniorNotesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_cdc105df-22e5-418e-b563-fa15f7ffd01a" xlink:to="loc_us-gaap_SeniorNotesMember_44ed209b-8655-4722-a25c-939aeed57dd6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleDebtMember_70b08cea-cd97-4b03-9d1a-4a1d712e6902" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleDebtMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_cdc105df-22e5-418e-b563-fa15f7ffd01a" xlink:to="loc_us-gaap_ConvertibleDebtMember_70b08cea-cd97-4b03-9d1a-4a1d712e6902" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesPayableOtherPayablesMember_e3671e76-7b43-4e0e-8ec9-3de01960c096" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NotesPayableOtherPayablesMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_cdc105df-22e5-418e-b563-fa15f7ffd01a" xlink:to="loc_us-gaap_NotesPayableOtherPayablesMember_e3671e76-7b43-4e0e-8ec9-3de01960c096" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentAxis_27b9b87f-9e9b-45f3-95b2-4014f713f11a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_aae82a4f-f96b-438b-8919-4b126e1037bb" xlink:to="loc_us-gaap_DebtInstrumentAxis_27b9b87f-9e9b-45f3-95b2-4014f713f11a" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_27b9b87f-9e9b-45f3-95b2-4014f713f11a_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_27b9b87f-9e9b-45f3-95b2-4014f713f11a" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_27b9b87f-9e9b-45f3-95b2-4014f713f11a_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_046b7193-55c9-45fb-8673-ea80ae40075c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_27b9b87f-9e9b-45f3-95b2-4014f713f11a" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_046b7193-55c9-45fb-8673-ea80ae40075c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorNotesDue2027Member_1f6e939d-5d5f-4af8-a7d4-bde933b92bbb" xlink:href="penn-20251231.xsd#penn_SeniorNotesDue2027Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_046b7193-55c9-45fb-8673-ea80ae40075c" xlink:to="loc_penn_SeniorNotesDue2027Member_1f6e939d-5d5f-4af8-a7d4-bde933b92bbb" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_SeniorUnsecuredNotesDue2029Member_384301f7-f21b-4d71-bc28-2294275ab93d" xlink:href="penn-20251231.xsd#penn_SeniorUnsecuredNotesDue2029Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_046b7193-55c9-45fb-8673-ea80ae40075c" xlink:to="loc_penn_SeniorUnsecuredNotesDue2029Member_384301f7-f21b-4d71-bc28-2294275ab93d" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_ConvertibleNotesDue2026Member_42f04b11-03ea-4001-a937-3224ae7637f6" xlink:href="penn-20251231.xsd#penn_ConvertibleNotesDue2026Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_046b7193-55c9-45fb-8673-ea80ae40075c" xlink:to="loc_penn_ConvertibleNotesDue2026Member_42f04b11-03ea-4001-a937-3224ae7637f6" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_019c960b-1f42-7424-b075-03295f87ce4c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueByBalanceSheetGroupingTable_aae82a4f-f96b-438b-8919-4b126e1037bb" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_019c960b-1f42-7424-b075-03295f87ce4c" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c960b-1f42-7424-b075-03295f87ce4c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_019c960b-1f42-7424-b075-03295f87ce4c" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c960b-1f42-7424-b075-03295f87ce4c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c960b-1f42-744f-999b-260cfccf8445" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_019c960b-1f42-7424-b075-03295f87ce4c" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c960b-1f42-744f-999b-260cfccf8445" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_019c960b-53dd-7a55-a243-511d2daac9d4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsRecurringMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c960b-1f42-744f-999b-260cfccf8445" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_019c960b-53dd-7a55-a243-511d2daac9d4" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_05a647e5-1dd9-4ae7-83d4-5028a356f41e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f8264b6-47d7-4786-b205-41bf904f1bc4" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_05a647e5-1dd9-4ae7-83d4-5028a356f41e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_d42cb040-6c54-4404-9cc0-0c22eec152f7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f8264b6-47d7-4786-b205-41bf904f1bc4" xlink:to="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_d42cb040-6c54-4404-9cc0-0c22eec152f7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsFairValueDisclosure_b6cd44c6-b122-478d-8ac1-286e85ac7dd5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsFairValueDisclosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_d42cb040-6c54-4404-9cc0-0c22eec152f7" xlink:to="loc_us-gaap_CashAndCashEquivalentsFairValueDisclosure_b6cd44c6-b122-478d-8ac1-286e85ac7dd5" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNi_8247a2c5-83e4-4bd1-be3e-d450d552be04" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquitySecuritiesFvNi"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_d42cb040-6c54-4404-9cc0-0c22eec152f7" xlink:to="loc_us-gaap_EquitySecuritiesFvNi_8247a2c5-83e4-4bd1-be3e-d450d552be04" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent_6321cf1b-7686-40c1-b637-83fab4406ef4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_d42cb040-6c54-4404-9cc0-0c22eec152f7" xlink:to="loc_us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent_6321cf1b-7686-40c1-b637-83fab4406ef4" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HeldToMaturitySecuritiesFairValue_2fe38f54-a058-4e00-8a9c-99fe4b2e440e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_HeldToMaturitySecuritiesFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_d42cb040-6c54-4404-9cc0-0c22eec152f7" xlink:to="loc_us-gaap_HeldToMaturitySecuritiesFairValue_2fe38f54-a058-4e00-8a9c-99fe4b2e440e" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NotesReceivableFairValueDisclosure_75611a24-e95a-40d5-b73b-12e39b72e9ff" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NotesReceivableFairValueDisclosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_d42cb040-6c54-4404-9cc0-0c22eec152f7" xlink:to="loc_us-gaap_NotesReceivableFairValueDisclosure_75611a24-e95a-40d5-b73b-12e39b72e9ff" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract_ba8bb6ae-0377-4595-82fa-54af2f3c2ac4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueBalanceSheetGroupingFinancialStatementCaptionsLineItems_6f8264b6-47d7-4786-b205-41bf904f1bc4" xlink:to="loc_us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract_ba8bb6ae-0377-4595-82fa-54af2f3c2ac4" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentFairValue_6327bfca-a27c-49da-876a-7a983df56ad6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentFairValue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract_ba8bb6ae-0377-4595-82fa-54af2f3c2ac4" xlink:to="loc_us-gaap_DebtInstrumentFairValue_6327bfca-a27c-49da-876a-7a983df56ad6" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesFairValueDisclosure_7c66ba8a-4c6d-4463-9334-39427c0582ae" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesFairValueDisclosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FinancialInstrumentsFinancialLiabilitiesBalanceSheetGroupingsAbstract_ba8bb6ae-0377-4595-82fa-54af2f3c2ac4" xlink:to="loc_us-gaap_OtherLiabilitiesFairValueDisclosure_7c66ba8a-4c6d-4463-9334-39427c0582ae" xlink:type="arc" order="2"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/FairValueMeasurementsAssetsMeasuredatFairValueonaNonRecurringBasisDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#FairValueMeasurementsAssetsMeasuredatFairValueonaNonRecurringBasisDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/FairValueMeasurementsAssetsMeasuredatFairValueonaNonRecurringBasisDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_f7d8f15e-015d-4255-8f58-c60959dcdca6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_aea99895-85c1-4016-99f6-426ec927be38" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_f7d8f15e-015d-4255-8f58-c60959dcdca6" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_aea99895-85c1-4016-99f6-426ec927be38" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_dff3a385-ac16-40c7-a0d3-17cb5f5fd1a7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_aea99895-85c1-4016-99f6-426ec927be38" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_dff3a385-ac16-40c7-a0d3-17cb5f5fd1a7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_dff3a385-ac16-40c7-a0d3-17cb5f5fd1a7_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_dff3a385-ac16-40c7-a0d3-17cb5f5fd1a7" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_dff3a385-ac16-40c7-a0d3-17cb5f5fd1a7_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_7f95c97f-04b9-484a-9ec0-48b426eb7b78" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_dff3a385-ac16-40c7-a0d3-17cb5f5fd1a7" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_7f95c97f-04b9-484a-9ec0-48b426eb7b78" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel1Member_52acd719-0562-4f74-9501-07146cb039bb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel1Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_7f95c97f-04b9-484a-9ec0-48b426eb7b78" xlink:to="loc_us-gaap_FairValueInputsLevel1Member_52acd719-0562-4f74-9501-07146cb039bb" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel2Member_b0674d88-294f-4071-96c0-15c7c9d94ae7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel2Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_7f95c97f-04b9-484a-9ec0-48b426eb7b78" xlink:to="loc_us-gaap_FairValueInputsLevel2Member_b0674d88-294f-4071-96c0-15c7c9d94ae7" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_88d9a648-97b9-4c75-96f9-e2ff54c4155d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_7f95c97f-04b9-484a-9ec0-48b426eb7b78" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_88d9a648-97b9-4c75-96f9-e2ff54c4155d" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_d6940f91-b9ff-4e35-8355-6aba60fd4bdd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_aea99895-85c1-4016-99f6-426ec927be38" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_d6940f91-b9ff-4e35-8355-6aba60fd4bdd" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_d6940f91-b9ff-4e35-8355-6aba60fd4bdd_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_d6940f91-b9ff-4e35-8355-6aba60fd4bdd" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_d6940f91-b9ff-4e35-8355-6aba60fd4bdd_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e32eb5c9-6587-4654-8a4a-49259f5662e3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_d6940f91-b9ff-4e35-8355-6aba60fd4bdd" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e32eb5c9-6587-4654-8a4a-49259f5662e3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TrademarksMember_88174834-3540-475f-9427-7098c168dc6d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TrademarksMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e32eb5c9-6587-4654-8a4a-49259f5662e3" xlink:to="loc_us-gaap_TrademarksMember_88174834-3540-475f-9427-7098c168dc6d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LicensingAgreementsMember_aee3c689-fe4d-4db3-8e41-85f49f76a7d8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LicensingAgreementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_e32eb5c9-6587-4654-8a4a-49259f5662e3" xlink:to="loc_us-gaap_LicensingAgreementsMember_aee3c689-fe4d-4db3-8e41-85f49f76a7d8" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_019c9609-c76e-715d-8cd4-ee71f916c805" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByMeasurementFrequencyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_aea99895-85c1-4016-99f6-426ec927be38" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_019c9609-c76e-715d-8cd4-ee71f916c805" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c9609-c76e-715d-8cd4-ee71f916c805_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_019c9609-c76e-715d-8cd4-ee71f916c805" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c9609-c76e-715d-8cd4-ee71f916c805_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c9609-c76e-71b6-bde3-21156e94143e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementFrequencyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_019c9609-c76e-715d-8cd4-ee71f916c805" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c9609-c76e-71b6-bde3-21156e94143e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsNonrecurringMember_019c9609-f8fe-7925-9ff6-1f492abfcacc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsNonrecurringMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_019c9609-c76e-71b6-bde3-21156e94143e" xlink:to="loc_us-gaap_FairValueMeasurementsNonrecurringMember_019c9609-f8fe-7925-9ff6-1f492abfcacc" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure_cd2c15b5-a043-438d-b801-ccdc1f08b1e7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_f7d8f15e-015d-4255-8f58-c60959dcdca6" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure_cd2c15b5-a043-438d-b801-ccdc1f08b1e7" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_b2c5f641-16bd-4b7f-a0bc-fff5a4500cbc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_f7d8f15e-015d-4255-8f58-c60959dcdca6" xlink:to="loc_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_b2c5f641-16bd-4b7f-a0bc-fff5a4500cbc" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ImpairmentOfIntangibleAssetIndefiniteLivedExcludingGoodwillStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_f6432684-2929-47ad-9577-5d12e375438e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ImpairmentOfIntangibleAssetIndefiniteLivedExcludingGoodwillStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_b2c5f641-16bd-4b7f-a0bc-fff5a4500cbc" xlink:to="loc_us-gaap_ImpairmentOfIntangibleAssetIndefiniteLivedExcludingGoodwillStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_f6432684-2929-47ad-9577-5d12e375438e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillFairValueDisclosure_c63d0ad4-2225-4b64-bc24-c9728ab0e991" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillFairValueDisclosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_f7d8f15e-015d-4255-8f58-c60959dcdca6" xlink:to="loc_us-gaap_GoodwillFairValueDisclosure_c63d0ad4-2225-4b64-bc24-c9728ab0e991" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillImpairmentLoss_144dc6e0-2543-4c22-b260-c160d6b835be" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_f7d8f15e-015d-4255-8f58-c60959dcdca6" xlink:to="loc_us-gaap_GoodwillImpairmentLoss_144dc6e0-2543-4c22-b260-c160d6b835be" xlink:type="arc" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/FairValueMeasurementsScheduleofSignificantUnobservableInputsUsedinCalculatingLevel3AssetsandLiabilitiesDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#FairValueMeasurementsScheduleofSignificantUnobservableInputsUsedinCalculatingLevel3AssetsandLiabilitiesDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/FairValueMeasurementsScheduleofSignificantUnobservableInputsUsedinCalculatingLevel3AssetsandLiabilitiesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_019be61d-75ac-73c1-82ea-a12f413c0f47" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_019be61d-75ac-7143-bf6b-499058df8e09" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_019be61d-75ac-73c1-82ea-a12f413c0f47" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_019be61d-75ac-7143-bf6b-499058df8e09" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019be61d-75ac-7e18-b2b9-afc4535fae2c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_019be61d-75ac-7143-bf6b-499058df8e09" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019be61d-75ac-7e18-b2b9-afc4535fae2c" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be61d-75ac-7e18-b2b9-afc4535fae2c_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019be61d-75ac-7e18-b2b9-afc4535fae2c" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be61d-75ac-7e18-b2b9-afc4535fae2c_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be61d-75ac-7e7b-9dab-1e3f266840fb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019be61d-75ac-7e18-b2b9-afc4535fae2c" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be61d-75ac-7e7b-9dab-1e3f266840fb" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_019be61d-75ac-731b-8085-ac7ff9e549b2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be61d-75ac-7e7b-9dab-1e3f266840fb" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_019be61d-75ac-731b-8085-ac7ff9e549b2" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeAxis_019be61d-75ac-7d93-82d7-d7a0fe5af1bf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MeasurementInputTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_019be61d-75ac-7143-bf6b-499058df8e09" xlink:to="loc_us-gaap_MeasurementInputTypeAxis_019be61d-75ac-7d93-82d7-d7a0fe5af1bf" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain_019be61d-75ac-7d93-82d7-d7a0fe5af1bf_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MeasurementInputTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_MeasurementInputTypeAxis_019be61d-75ac-7d93-82d7-d7a0fe5af1bf" xlink:to="loc_us-gaap_MeasurementInputTypeDomain_019be61d-75ac-7d93-82d7-d7a0fe5af1bf_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain_019be61d-75ac-7219-9833-b97621a165ec" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MeasurementInputTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_MeasurementInputTypeAxis_019be61d-75ac-7d93-82d7-d7a0fe5af1bf" xlink:to="loc_us-gaap_MeasurementInputTypeDomain_019be61d-75ac-7219-9833-b97621a165ec" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputDiscountRateMember_019be61d-75ac-7933-907c-36173ee8655f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MeasurementInputDiscountRateMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_019be61d-75ac-7219-9833-b97621a165ec" xlink:to="loc_us-gaap_MeasurementInputDiscountRateMember_019be61d-75ac-7933-907c-36173ee8655f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueAxis_019be61d-75ac-7246-9860-6f7fc4439db4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ValuationTechniqueAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTable_019be61d-75ac-7143-bf6b-499058df8e09" xlink:to="loc_us-gaap_ValuationTechniqueAxis_019be61d-75ac-7246-9860-6f7fc4439db4" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueDomain_019be61d-75ac-7246-9860-6f7fc4439db4_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ValuationTechniqueDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ValuationTechniqueAxis_019be61d-75ac-7246-9860-6f7fc4439db4" xlink:to="loc_us-gaap_ValuationTechniqueDomain_019be61d-75ac-7246-9860-6f7fc4439db4_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueDomain_019be61d-75ac-7d35-8f3d-15135c17d3e9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ValuationTechniqueDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ValuationTechniqueAxis_019be61d-75ac-7246-9860-6f7fc4439db4" xlink:to="loc_us-gaap_ValuationTechniqueDomain_019be61d-75ac-7d35-8f3d-15135c17d3e9" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueDiscountedCashFlowMember_019be61d-75ac-71d7-a4c5-b1385b4c584c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ValuationTechniqueDiscountedCashFlowMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ValuationTechniqueDomain_019be61d-75ac-7d35-8f3d-15135c17d3e9" xlink:to="loc_us-gaap_ValuationTechniqueDiscountedCashFlowMember_019be61d-75ac-71d7-a4c5-b1385b4c584c" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput_019be61d-75ac-74bf-80a8-3289f89141b6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems_019be61d-75ac-73c1-82ea-a12f413c0f47" xlink:to="loc_us-gaap_DebtSecuritiesAvailableForSaleMeasurementInput_019be61d-75ac-74bf-80a8-3289f89141b6" xlink:type="arc" order="0"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/FairValueMeasurementsSignificantUnobservableInputsforFairValueMeasurementsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#FairValueMeasurementsSignificantUnobservableInputsforFairValueMeasurementsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/FairValueMeasurementsSignificantUnobservableInputsforFairValueMeasurementsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be625-2810-73e1-b333-a99b99aec550" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_019be61e-e1d0-7048-b67c-8f9e122eaa46" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be625-2810-73e1-b333-a99b99aec550" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_019be61e-e1d0-7048-b67c-8f9e122eaa46" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019be625-2810-7dbb-93f7-815e6a9a40d3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_019be61e-e1d0-7048-b67c-8f9e122eaa46" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019be625-2810-7dbb-93f7-815e6a9a40d3" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be625-2810-7dbb-93f7-815e6a9a40d3_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019be625-2810-7dbb-93f7-815e6a9a40d3" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be625-2810-7dbb-93f7-815e6a9a40d3_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be625-2810-7d05-aa18-0958bafc3ebc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_019be625-2810-7dbb-93f7-815e6a9a40d3" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be625-2810-7d05-aa18-0958bafc3ebc" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_019be625-2810-7d50-9118-d3ad0eb17936" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FairValueInputsLevel3Member"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_019be625-2810-7d05-aa18-0958bafc3ebc" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_019be625-2810-7d50-9118-d3ad0eb17936" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_019be625-2810-7af7-9b89-b60d2f6bfc49" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_019be61e-e1d0-7048-b67c-8f9e122eaa46" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_019be625-2810-7af7-9b89-b60d2f6bfc49" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_019be625-2810-7af7-9b89-b60d2f6bfc49_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_019be625-2810-7af7-9b89-b60d2f6bfc49" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_019be625-2810-7af7-9b89-b60d2f6bfc49_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_019be625-2810-7702-a5f3-2133fa333736" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_019be625-2810-7af7-9b89-b60d2f6bfc49" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_019be625-2810-7702-a5f3-2133fa333736" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LicensingAgreementsMember_019be625-738e-7dc8-9b95-312b76d3a590" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LicensingAgreementsMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_019be625-2810-7702-a5f3-2133fa333736" xlink:to="loc_us-gaap_LicensingAgreementsMember_019be625-738e-7dc8-9b95-312b76d3a590" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TrademarksMember_019be625-2810-7572-8781-0d40d08d5adf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TrademarksMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_019be625-2810-7702-a5f3-2133fa333736" xlink:to="loc_us-gaap_TrademarksMember_019be625-2810-7572-8781-0d40d08d5adf" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeAxis_019be625-738e-747b-914e-6fc7a033b321" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MeasurementInputTypeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_019be61e-e1d0-7048-b67c-8f9e122eaa46" xlink:to="loc_us-gaap_MeasurementInputTypeAxis_019be625-738e-747b-914e-6fc7a033b321" xlink:type="arc" order="3"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain_019be625-738e-747b-914e-6fc7a033b321_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MeasurementInputTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_MeasurementInputTypeAxis_019be625-738e-747b-914e-6fc7a033b321" xlink:to="loc_us-gaap_MeasurementInputTypeDomain_019be625-738e-747b-914e-6fc7a033b321_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputTypeDomain_019be625-738e-743f-b365-82ac5d26b30e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MeasurementInputTypeDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_MeasurementInputTypeAxis_019be625-738e-747b-914e-6fc7a033b321" xlink:to="loc_us-gaap_MeasurementInputTypeDomain_019be625-738e-743f-b365-82ac5d26b30e" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputDiscountRateMember_019be625-738e-7406-bd11-796f1213ba03" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MeasurementInputDiscountRateMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_019be625-738e-743f-b365-82ac5d26b30e" xlink:to="loc_us-gaap_MeasurementInputDiscountRateMember_019be625-738e-7406-bd11-796f1213ba03" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MeasurementInputLongTermRevenueGrowthRateMember_019be625-738e-718d-8e55-1be03d5b3403" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MeasurementInputLongTermRevenueGrowthRateMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_019be625-738e-743f-b365-82ac5d26b30e" xlink:to="loc_us-gaap_MeasurementInputLongTermRevenueGrowthRateMember_019be625-738e-718d-8e55-1be03d5b3403" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_MeasurementInputPreTaxRoyaltyRateMember_019be625-738e-72c4-98d6-53047ab893e1" xlink:href="penn-20251231.xsd#penn_MeasurementInputPreTaxRoyaltyRateMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_MeasurementInputTypeDomain_019be625-738e-743f-b365-82ac5d26b30e" xlink:to="loc_penn_MeasurementInputPreTaxRoyaltyRateMember_019be625-738e-72c4-98d6-53047ab893e1" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueAxis_019be625-738e-7008-98e5-688527312d2d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ValuationTechniqueAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_019be61e-e1d0-7048-b67c-8f9e122eaa46" xlink:to="loc_us-gaap_ValuationTechniqueAxis_019be625-738e-7008-98e5-688527312d2d" xlink:type="arc" order="4"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueDomain_019be625-738e-7008-98e5-688527312d2d_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ValuationTechniqueDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ValuationTechniqueAxis_019be625-738e-7008-98e5-688527312d2d" xlink:to="loc_us-gaap_ValuationTechniqueDomain_019be625-738e-7008-98e5-688527312d2d_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueDomain_019be625-738e-7e83-b504-ec75124e2454" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ValuationTechniqueDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ValuationTechniqueAxis_019be625-738e-7008-98e5-688527312d2d" xlink:to="loc_us-gaap_ValuationTechniqueDomain_019be625-738e-7e83-b504-ec75124e2454" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ValuationTechniqueDiscountedCashFlowMember_019be625-738e-7de9-b187-79b25f6af67f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ValuationTechniqueDiscountedCashFlowMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ValuationTechniqueDomain_019be625-738e-7e83-b504-ec75124e2454" xlink:to="loc_us-gaap_ValuationTechniqueDiscountedCashFlowMember_019be625-738e-7de9-b187-79b25f6af67f" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeAxis_019be625-738e-7922-81d2-804370af45e3" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_019be61e-e1d0-7048-b67c-8f9e122eaa46" xlink:to="loc_srt_RangeAxis_019be625-738e-7922-81d2-804370af45e3" xlink:type="arc" order="5"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_019be625-738e-7922-81d2-804370af45e3_default" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_srt_RangeAxis_019be625-738e-7922-81d2-804370af45e3" xlink:to="loc_srt_RangeMember_019be625-738e-7922-81d2-804370af45e3_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_RangeMember_019be625-738e-7d5e-84d6-f30dedcd3a3b" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_RangeMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srt_RangeAxis_019be625-738e-7922-81d2-804370af45e3" xlink:to="loc_srt_RangeMember_019be625-738e-7d5e-84d6-f30dedcd3a3b" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MinimumMember_019be625-738e-74ca-8826-9a0d58c8966e" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MinimumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_019be625-738e-7d5e-84d6-f30dedcd3a3b" xlink:to="loc_srt_MinimumMember_019be625-738e-74ca-8826-9a0d58c8966e" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_MaximumMember_019be625-738e-7bbf-9740-4a9f83a40524" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_MaximumMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srt_RangeMember_019be625-738e-7d5e-84d6-f30dedcd3a3b" xlink:to="loc_srt_MaximumMember_019be625-738e-7bbf-9740-4a9f83a40524" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure_019be625-2810-72ce-9ca2-fadb6997202d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be625-2810-73e1-b333-a99b99aec550" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure_019be625-2810-72ce-9ca2-fadb6997202d" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_IndefiniteLivedIntangibleAssetMeasurementInput_019be625-738e-7f42-8827-6c32af8092d1" xlink:href="penn-20251231.xsd#penn_IndefiniteLivedIntangibleAssetMeasurementInput"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_019be625-2810-73e1-b333-a99b99aec550" xlink:to="loc_penn_IndefiniteLivedIntangibleAssetMeasurementInput_019be625-738e-7f42-8827-6c32af8092d1" xlink:type="arc" order="1"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://www.pngaming.com/role/RelatedPartyTransactionsDetails" xlink:type="simple" xlink:href="penn-20251231.xsd#RelatedPartyTransactionsDetails"/>
  <link:definitionLink xlink:role="http://www.pngaming.com/role/RelatedPartyTransactionsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_a3aa77fa-f6de-4850-a8b6-2a66b1b86d4f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_d8e5294c-7f8c-4c72-b435-722e7203f512" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_a3aa77fa-f6de-4850-a8b6-2a66b1b86d4f" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_d8e5294c-7f8c-4c72-b435-722e7203f512" xlink:type="arc" order="1" xbrldt:closed="true" xbrldt:contextElement="segment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_a3b0bba0-6335-4e81-8eda-dcf384724d35" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_d8e5294c-7f8c-4c72-b435-722e7203f512" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_a3b0bba0-6335-4e81-8eda-dcf384724d35" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_a3b0bba0-6335-4e81-8eda-dcf384724d35_default" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_a3b0bba0-6335-4e81-8eda-dcf384724d35" xlink:to="loc_us-gaap_RelatedPartyDomain_a3b0bba0-6335-4e81-8eda-dcf384724d35_default" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RelatedPartyDomain_05e30cec-1d35-4ddd-9f4c-7b7865ffab64" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RelatedPartyDomain"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_a3b0bba0-6335-4e81-8eda-dcf384724d35" xlink:to="loc_us-gaap_RelatedPartyDomain_05e30cec-1d35-4ddd-9f4c-7b7865ffab64" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_srt_BoardOfDirectorsChairmanMember_6f2a1878-a4ea-44cd-af7e-4fce6a76a7ba" xlink:href="https://xbrl.fasb.org/srt/2025/elts/srt-2025.xsd#srt_BoardOfDirectorsChairmanMember"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_05e30cec-1d35-4ddd-9f4c-7b7865ffab64" xlink:to="loc_srt_BoardOfDirectorsChairmanMember_6f2a1878-a4ea-44cd-af7e-4fce6a76a7ba" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_NumberOfOperatingLease_5aae32b3-5864-4be5-ab0c-e7d103d0e7ee" xlink:href="penn-20251231.xsd#penn_NumberOfOperatingLease"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_a3aa77fa-f6de-4850-a8b6-2a66b1b86d4f" xlink:to="loc_penn_NumberOfOperatingLease_5aae32b3-5864-4be5-ab0c-e7d103d0e7ee" xlink:type="arc" order="0"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseCost_7841e089-e326-436a-a459-953142f6e61a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseCost"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_a3aa77fa-f6de-4850-a8b6-2a66b1b86d4f" xlink:to="loc_us-gaap_OperatingLeaseCost_7841e089-e326-436a-a459-953142f6e61a" xlink:type="arc" order="1"/>
    <link:loc xlink:type="locator" xlink:label="loc_penn_LeaseNumberOfLeaseRenewals_019c13ae-ad76-75ef-af49-2ae2ef773b54" xlink:href="penn-20251231.xsd#penn_LeaseNumberOfLeaseRenewals"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_a3aa77fa-f6de-4850-a8b6-2a66b1b86d4f" xlink:to="loc_penn_LeaseNumberOfLeaseRenewals_019c13ae-ad76-75ef-af49-2ae2ef773b54" xlink:type="arc" order="2"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_d07e81c1-4b3f-488c-867f-8472e24120e3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_a3aa77fa-f6de-4850-a8b6-2a66b1b86d4f" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_d07e81c1-4b3f-488c-867f-8472e24120e3" xlink:type="arc" order="3"/>
  </link:definitionLink>
  <link:roleRef roleURI="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists" xlink:type="simple" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-roles-2025.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_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeStatementAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetImpairmentCharges"/>
    <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementAbstract" xlink:to="loc_us-gaap_AssetImpairmentCharges" xlink:type="arc" order="691"/>
  </link:definitionLink>
</link:linkbase>
