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 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 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, 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 Form 10-K is incorporated by reference into the following
previously filed registration statements of Allied Holdings, Inc.: Registration
Statements on Form S-8 file numbers 33-90892, 333-3020, 333-37113, 333-72053,
333-51102, 333-51104, 333-62440, and 333-91942 (collectively, the "Registration
Statements") and, for purposes of determining liability under the Securities
Act, is deemed to be a new registration statement for each Registration
Statement into which it is incorporated by reference.

         On April 2, 2002, Allied Holdings, Inc. dismissed Arthur Andersen LLP
("Arthur Andersen") as its independent public accountant and appointed KPMG LLP
to replace Arthur Andersen. Both the engagement partner and the manager for
Allied Holdings's prior fiscal year audit are no longer with Arthur Andersen. As
a result, Allied Holdings has been unable to obtain Arthur Andersen's written
consent to incorporate by reference into the Registration Statements Arthur
Andersen's audit report regarding Allied Holding's consolidated financial
statements as of December 31, 2001 and December 31, 2000 and for the years then
ended.

Under these circumstances, Rule 437a under the Securities Act and Rule 2-02 of
Regulation S-X promulgated by the Securities and Exchange Commission permit
Allied Holdings, Inc. to file this Form 10-K without a written consent from
Arthur Andersen. As a result, however, Arthur Andersen will have no 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 the
Registration Statements made on or after the date of the Form 10-K. However, to
the extent provided in Section 11(b)(3)(C) of the Securities Act, other persons
who are liable under Section 11(a) of the Securities Act, including Allied
Holdings's 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.