This question concerns the technical aspects of creating an online
Poker room for multi-player interactive poker. I would like to know
how hard it would be to build such a website using FLASH and what it
would entail. How long/how many computer programmer hours? What
pre-exisiting modules could possibly be used to enhance or speedup the
development? What sort of technical issues will need to be addressed?
Sacalability for thousands of concurrent users? I'm looking for
technical answers--although I know how to "code" I wouldn't be able to
personally make such a site...please substantiate your response by
citing work you have done or similar references.

Contact several software companies about this potential engagement. A
lot of them will give you a free rough quote or even actual feature
requirements. Also check local gambling laws. It might be illegal
where you live to run a gambling site. It might be even illegal to
create this type of software is some areas. I work as a software
consultant but I would think more than once before accepting this type
of an assignment.