And, if Las Vegas-based casino supplier Mikohn Gaming Corp. has its way, the cartoon character will debut later this year on Nevada slot machines.

Should it?

The state Gaming Control Board last week recommended approval of the Garfield theme, though a Control Board hearing officer who reviewed the application opposed it.

Hearing officer Todd Westergard said that in the Gaming Control Board meeting in Carson City regulators considered regulations prohibiting slot machine themes that are directed at people younger than 21 years old.

The rules also give regulators broad latitude for banning games if they are "contrary to the public policy of the state." Regulators have been quite clear that the public policy of the state is to discourage games that have characters with strong appeal to children.

So now, the question becomes whether Garfield is a character that appeals primarily to children or to adults.

There are compelling arguments on both sides.

Jeff Silver, a Las Vegas attorney who represented Mikohn before the Control Board and a man with a great sense of humor, said anyone who reads Garfield "will clearly see this comic strip is not geared for children."

He tested that theory by showing several cartoon strips to his 7-year-old daughter, who "didn't get it."

Mikohn also presented studies that showed the strongest appeal of the comic strip to be to adult audiences.

Meanwhile, the Wendy's hamburger chain is preparing a promotion in conjunction with the release of "Garfield: The Movie." A spokeswoman for Wendy's said the company is keeping the wraps on the promotion until it is rolled out later this month. But rest assured that whatever product is sold or given away will appeal to kids.

And what about that movie? Will gaming regulators take a look at some of the audiences coming out of the theaters where "Garfield" is playing and see whether kids or adults watched the film?

The movie, which uses the voice of actor Bill Murray as Garfield, has been rated PG, so the content is somewhere between G-rated kidfare and R-rated adult content. Movie notices say the PG rating results from "brief mild language."

In addition to the Wendy's promotion starting later this month, the movie is getting hyped on, of all places, bananas.

An office colleague picked up some fruit recently and attached to one of her bananas was a sticker with a picture of the Garfield character and the pitch, "See 'Garfield: The Movie.' "

For another perspective of whether the cartoon cat is marketed to adults or kids, check out www.garfield.com.

While part of the Internet home page includes an advertisement for Vonage selling telephone plans, other parts of the page include ScholarShop's Options for Kids and Garfield's Typing Pal, a software program designed to teach children how to type.

The site also includes games, comics, cartoons and links to purchase Garfield collectables. There's also a link to the business side of Garfield, Paws Inc., founded by cartoon creator Jim Davis in 1981. The company employs 57 artists, writers and licensing executives in Albany, Ind. Davis' wife, Jill, is the top marketing executive of the company.

None of the top executives of Paws Inc. was available to talk earlier this week because they are in Southern California for the premiere of the movie.

A spokeswoman for Jill Davis explained in an e-mail why the company decided to put the character on a slot machine.

"Garfield is all about entertainment," said an e-mail from spokeswoman Kassie Adams. "His sole purpose for being is to make people laugh, smile or think, 'Isn't that the truth?' by means of his daily comic strip.

"Garfield's success has allowed him to venture into other entertainment arenas," she said. "In our judgment, the casino, for adults-only and presumably visited for the purpose of being entertained, is a terrific new entertainment venue for a sassy and cynical cat who loves to overindulge, and is, in many ways, a typical adult. Garfield stays in character in the new gaming device with his typical wisecracks and colorful personality."

Today's movie release is bound to create a new problem for gaming regulators.

The Gaming Control Board and the hearing officer's report were based on information prior to the movie's release. The Nevada Gaming Commission will take up the matter after "Garfield: The Movie" has had a chance to reach millions of viewers -- many of them kids.

In essence, the two regulatory boards are making a determination based on two different sets of conditions.

Is a slot machine with a Garfield theme a good idea?

It's up to the Gaming Commission to decide.