Exhibit 23.2

              Information Regarding Consent of Arthur Andersen LLP

Section 11(a) of the Securities Act of 1933, as amended (the "Securities  Act"),
provides  that  if part  of a  registration  statement  at the  time it  becomes
effective  contains an untrue  statement of a material fact, or omits 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 assert a claim against,  among others,  an
accountant  who has  consented to be named as having  certified  any part of the
registration  statement or as having  prepared any report for use in  connection
with the registration statement.

Level  3  Communications,   Inc.  ("Level  3")  dismissed  Arthur  Andersen  LLP
("Andersen")  as  its  independent  auditors,   effective  June  14,  2002.  For
additional  information,  see Level 3's Report on Form 8-K dated June 21,  2002.
After reasonable  efforts,  Level 3 has been unable to obtain Andersen's written
consent to the  incorporation by reference into this  registration  statement on
Forms S-8 (the "Registration Statement") of Andersen's audit report with respect
to Level 3's consolidated  financial  statements as of December 31, 2001 and for
the year then ended. Under these  circumstances,  Rule 437a under the Securities
Act permits Level 3 to file this  Registration  Statement on Form S-8, without a
written  consent from Andersen.  As a result,  with respect to  transactions  in
Level 3 securities pursuant to the Registration Statements that occur subsequent
to the date  this  Registration  Statement  is filed  with  the  Securities  and
Exchange Commission, Andersen will not have any liability under Section 11(a) of
the Securities Act for any untrue statements of a material fact contained in the
financial  statements  audited by Andersen or any  omissions of a material  fact
required  to be  stated  therein.  Accordingly,  you would be unable to assert a
claim against Andersen under Section 11(a) of the Securities Act.