EXHIBIT 99.3

                 NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

Section 11(a) of the Securities Act of 1933, as amended (the "Securities Act"),
provides that if any part of a registration statement at the time such part
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.

Arthur Andersen LLP has not consented to the incorporation by reference into
this Form 10-K of their report dated October 30, 2000 with respect to the
consolidated financial statements of GaSonics International Corporation that are
included in the GaSonics Form 10-K filed on December 26, 2000, and included as
an exhibit to the Novellus Systems, Inc. Form 10-K for the year ended December
31, 2001, which is incorporated by reference into this Form 10-K. Novellus has
dispensed with the requirement to file their consent in reliance upon Rule
437(a) of the Securities Act. Because Arthur Andersen LLP has not consented to
the inclusion of their report in this Form 10-K, Arthur 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
Arthur Andersen or any omissions of a material fact required to be stated
therein. Accordingly, you would be unable to assert a claim against Arthur
Andersen under Section 11(a) of the Securities Act for any purchases of
securities under this Form 10-K. To the extent provided in Section 11(b)(3)(C)
of the Securities Act, however, other persons who are liable under Section 11(a)
of the Securities Act, including Novellus' officers and directors, may still
rely on Arthur Andersen's original audit reports as being made by an expert for
purposes of establishing a due diligence defense under Section 11(b) of the
Securities Act.