**EXHIBIT 23.2**

 

**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 aregistration 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, anyperson 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 ashaving 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 registrationstatement, report or valuation which purports to have been prepared or certified by the accountant. 

 

This Annual Report on Form 10-K/A is incorporated by reference into Registration Statement File Nos. 333-39618, 333-62685, 333-43746, 333-46021,333-46023, 333-46029, 333-57821, 333-33650 and 333-33654 (collectively, the “Registration Statements”) of SportsLine.com, Inc. (“SportsLine”) and, for purposes of determining any liability under the Securities Act, is deemed tobe a new registration statement for each Registration Statement into which it is incorporated by reference. 

 

As recommended by SportsLine’s Audit Committee, SportsLine’s Board of Directors dismissed Arthur Andersen LLP (“Andersen”) on May 31,2002, as SportsLine’s independent accountants. See SportsLine’s Current Report on Form 8-K filed June 6, 2002, as amended June 14, 2002, for more information. After reasonable efforts, SportsLine has been unable to obtain Andersen’swritten consent to the incorporation by reference into the Registration Statements of its audit reports with respect to SportsLine’s financial statements as of and for the fiscal year ended December 31, 2000. 

 

Under these circumstances, Rule 437a under the Securities Act permitsSportsLine to file this Form 10-K/A without a written consent from Andersen. However, as a result, with respect to transactions in SportsLine securities pursuant to the Registration Statements that occur subsequent to the date this Annual Report onForm 10-K/A is filed with the Securities and Exchange Commission, Andersen may 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 orany omissions of a material fact required to be stated therein. Accordingly, you might be unable to assert a claim against Andersen under Section 11(a) of the Securities Act because it has not consented to the incorporation by reference into theRegistration Statements of the copies of its audit reports for the periods ending December 31, 2001 and 2000 which are reproduced herein. To the extent provided in Section 11(b)(3)(C) of the Securities Act, however, other persons who are potentiallysubject to liability under Section 11(a) of the Securities Act, including SportsLine’s officers and directors, may still rely on Andersen’s original audit reports as being made by an expert for purposes of establishing a due diligencedefense under Section 11(b) of the Securities Act. These facts may have the effect of limiting the ability of SportsLine investors to recover any losses suffered in connection with the purchase or sale of SportsLine securities due to materialinaccuracies or omissions contained in the financial statements reproduced herein for the period ending December 31, 2000.