**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 a registration statement, at the time such part becomes effective, contains an untruestatement 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 isproved 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 havingprepared 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 theaccountant.

This Annual Report on Form 10-K 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 to be a new registration statementfor 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’s written 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 years endedDecember 31, 2001 and 2000.  

Under these circumstances, Rule 437a under the Securities Act permits SportsLine to file this Form 10-K without a written consent from Andersen.  However, asa result, with respect to transactions in SportsLine securities pursuant to the Registration Statements that occur subsequent to the date this Annual Report on Form 10-K is filed with the Securities and Exchange Commission, Andersen may not have anyliability 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, youmight 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 the Registration Statements of the copies of its audit reports for the periods endingDecember 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 potentially subject to liability under Section 11(a) of the Securities Act, includingSportsLine’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 diligence defense under Section 11(b) of the Securities Act.  These facts may havethe 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 material inaccuracies or omissions contained in the financial statements reproducedherein for the periods ending December 31, 2001 and 2000.