In 2011, we conducted an analysis of the fiscal and economic effects of legalizing online poker in California. Although playing poker online is not currently legal in California, pending legislation (as of January 2012) would authorize this activity. Previous research that sought to estimate the impact of online poker relied upon “black box” methodologies or a simplistic allocation of a share of the global market to California. Our analysis is based on a California-specific impact model, which drew from two surveys of Californians’ online poker behavior and preferences that were conducted as part of the project. Our analysis has been utilized by the client to educate members of the legislature and the media about the potential effects of the pending legislation.