1








                                  EXHIBIT 23.2
                         CONSENT OF ARTHUR ANDERSEN LLP


 2





                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS




         As independent public accountants, we hereby consent to the
incorporation by reference in this Form S-8 registration statement of our
reports dated February 28, 2001 included in the Andrea Electronics Corporation
Form 10-K for the year ended December 31, 2000 and to all references to our Firm
included in this Form S-8 registration statement.


                                                     /s/ ARTHUR ANDERSEN LLP

Melville, New York

February 13, 2002