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EXHIBIT 23.2

NOTICE REGARDING LACK OF CONSENT OF SERBEST MUHASEBECILIK MALI MUSAVIRLIK ANONIM SIRKETI,
Member of Andersen Worldwide

During 2002, FNSS Savunma Sistemleri Anonim Sirketi (a Turkish corporation 
the Company) dismissed SERBEST MUHASEBECILIK MALI MUSAVIRLIK ANONIM SIRKETI,
Member of Andersen Worldwide, (Andersen) as its independent auditors and
retained Ernst & Young as its new auditors. After reasonable efforts, the
Company has been unable to obtain from Andersen a reissued audit report with
respect to the financial statements of the Company as of and for the years ended
December 31, 2000 and 2001 (the 2000 and 2001 financial statements). In
accordance with regulations of the Securities and Exchange Commission, the
Company has filed with this Annual Report on Form 10-K a copy of the previously-
issued audit report dated January 24, 2001 of Andersen with respect to the 2000
and 2001 financial statements. Because this Annual Report on Form 10-K is
incorporated by reference into the Companys previously filed registration
statements (Form S-8 No. 333- 60207 and 333-101673), it is deemed to be a new
registration statement relating to the securities offered therein. After
reasonable efforts, the Company has been unable to obtain Andersens written
consent to the incorporation by reference of its January 24, 2001 audit report
into those registration statements. As a result, Andersen may not have any
liability under Section 11(a) of the Securities Act(1) for any untrue statements
of a material fact contained in the 2000 and 2001 financial statements or any
omissions of a material fact required to be stated therein. Accordingly, persons
acquiring securities under those registration statements may be unable to assert
a claim against Andersen under Section 11(a) of the Securities Act.



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|(1) |  | Section 11(a) of the Securities Act provides that if part of a registration
statement at the time it becomes effective contains an untrue statement of a
material fact, or omits 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, an accountant who has consented to be
named as having certified any part of the registration statement or as having
prepared any report for use in connection with the registration statement.
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