EXHIBIT 23.2




                 NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

         Section 11(a) of the Securities Act of 1933 provides that in case any
part of a registration statement, when such part became effective, contained an
untrue statement of a material fact, or omitted 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, an accountant who has
with his consent been named as having certified any part of the registration
statement, or as having prepared any report which is used in connection with the
registration statement.

         On April 18, 2002, the Company dismissed Arthur Andersen LLP ("Arthur
Andersen") as its independent auditors. After reasonable efforts, we have been
unable to obtain Arthur Andersen's written consent to the incorporation by
reference of Arthur Andersen's audit report with respect to our financial
statements as of and for the years ended September 30, 2001 and October 1, 2000
into our previously filed registration statements File No. 33-26302, No.
33-56567, No. 333-19085, No. 333-22659, No. 333-53671, No. 333-62768, and No.
333-98265. Such audit report is included in this Form 10-K.


         Under these circumstances, Rule 437a under the Securities Act of 1933
permits the Company to file this Form 10-K, which is incorporated by reference
into the above listed registration statements, without a written consent from
Arthur Andersen. However, as a result, 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.