Abstract: An information processing device, a gaming machine and a game system can play a game on a rolling program in a gaming machine. The information processing device includes an information medium processing part for transmitting and receiving game value information that can be used in a game to and from a portable information medium, and an interface for transmitting and receiving information to and from the gaming machine. The information medium processing part reads out first game value information given on the condition of exchange for a monetary value, capable of being used to play the game, and limited in cash conversion from the information medium as the game value information, provides the first game value information to the game, and restricts writing the first game value information read out from the information medium into the information medium as second game value information that can be converted into cash.