EXHIBIT 23.4

EXPLANATION CONCERNING ABSENCE OF CURRENT WRITTEN CONSENT OF ARTHUR ANDERSEN LLP

     On March 25, 2002, Career Education Corporation (the "Company") announced
that it had appointed Ernst & Young LLP to replace Arthur Andersen LLP ("Arthur
Andersen") as its independent public accountants. Representatives of Arthur
Andersen are not available to provide an updated written consent required for
the incorporation by reference of Arthur Andersen's audit report with respect to
the Company's financial statements as of December 31, 2001 and for the years
ended December 31, 2001 and December 31, 2000 included in the Company's Annual
Report on Form 10-K for its fiscal year ended December 31, 2002 into this
Registration Statement on Form S-4. Because, after reasonable effort, the
Company is unable to obtain Arthur Andersen's written consent to such
incorporation by reference of their report, Rule 437a under the Securities Act
of 1933, as amended (the "Securities Act") permits the Company to omit Arthur
Andersen's updated written consent from this filing.

     Section 11(a) of the Securities Act provides that if any part of a
registration statement at the time it becomes effective contains an untrue
statement of a material fact or an omission to state a material fact required to
be stated therein or necessary to make the statements therein not misleading,
any person acquiring a security pursuant to such registration statement (unless
it is proved that at the time of such acquisition such person knew of such
untruth or omission) may sue, among others, every accountant who has consented
to be named as having prepared or certified any part of the registration
statement or as having prepared or certified any report or valuation which is
used in connection with the registration statement with respect to the statement
in such registration statement, report or valuation which purports to have been
prepared or certified by the accountant.

     While Arthur Andersen did consent to the incorporation by reference of its
audit report with respect to the Company's financial statements as of December
31, 2001 and for the years ended December 31, 2001 and December 31, 2000
contained in the Company's Annual Report on Form 10-K for its fiscal year ended
December 31, 2001 into other registration statements filed by the Company and
declared effective by the Securities Act, as noted above, Arthur Andersen has
not consented to the incorporation by reference of such audit report contained
in the Company's Annual Report on Form 10-K for its fiscal year ended December
31, 2002 into such registration statements or this Registration Statement on
Form S-4. As a result, with respect to this Registration Statement on Form S-4
the Company's investors may not be able to recover against Arthur Andersen under
Section 11(a) of the Securities Act or the lack of a currently dated consent may
limit the time in which any liability under Section 11(a) could be asserted
against Arthur Andersen.