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                                                                    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 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 assert a
claim against, 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. This Annual Report on Form 10-K is incorporated
by reference into SkillSoft PLC's previously filed registration statements on
Form S-8 (the "Registration Statements") and, for purposes of determining
liability under the Securities Act, is deemed a new registration statement for
each Registration Statement into which it is incorporated by reference. On June
25, 2002, upon the recommendation of the Audit Committee of SkillSoft
Corporation, the Board of Directors of SkillSoft Corporation decided to dismiss
Arthur Andersen LLP ("Andersen") as its independent auditor and to engage Ernst
& Young LLP as SkillSoft Corporation's independent auditor. On September 6,
2002, SkillSoft Public Limited Company completed its merger with SkillSoft
Corporation. For accounting purposes, the merger between SkillSoft PLC and
SkillSoft Corporation was accounted for as a reverse acquisition, with SkillSoft
Corporation as the accounting acquirer. Accordingly, the historical financial
statements of SkillSoft Corporation are the historical financial statements of
SkillSoft PLC. After reasonable efforts, SkillSoft PLC and SkillSoft Corporation
have been unable to obtain Andersen's written consent to the incorporation by
reference into the Registration Statements of Andersen's audit report with
respect to SkillSoft Corporation's consolidated financial statements for the
fiscal year ended January 31, 2002. Under these circumstances, Rule 437a under
the Securities Act permits SkillSoft PLC to file this Annual Report on Form 10-K
without a written consent from Andersen. As a result, Andersen will not have any
liability under Section 11(a) of the Securities Act for any untrue statements of
material fact contained in the financial statements audited by Andersen or any
omissions of a material fact required to be stated therein. Accordingly,
purchasers under Registration Statements would be unable to assert a claim
against Andersen under Section 11(a) of the Securities Act for any purchases of
securities under the Registration Statements made on or after the date of this
Annual Report on Form 10-K. In addition, the ability of Andersen to satisfy any
claims (including claims arising from Andersen's provision of auditing services
to SkillSoft Corporation) may be limited as a practical matter due to recent
events regarding Andersen. 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, 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.