EX-23.2 4 g71574a1ex23-2.txt STEINER LEISURE - CONSENT OF ARTHUR ANDERSEN LLP 1 EXHIBIT 23.2 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS As independent certified public accountants, we hereby consent to the incorporation by reference in this Amendment No. 1 to the Form S-8 Registration Statement of our report dated February 22, 2001 included in Steiner Leisure Limited's Form 10-K for the year ended December 31, 2000 and to all references to our Firm included in this Amendment No. 1 to the Form S-8 Registration Statement. /s/ Arthur Andersen LLP ----------------------- Arthur Andersen LLP Miami, Florida, September 4, 2001.