EXHIBIT 23.2

               STATEMENT 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 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 annual report on Form 10-K is incorporated by reference into
E.piphany, Inc.'s filings on Form S-8 Nos. 333-90965, 333-94317, 333-31420,
333-38834, 333-38828, 333-39440, 333-48464, 333-48460, 333-54568, 333-54566,
333-59602 and 333-81690 (collectively, the "Registration Statements") and, for
purposes of determining any 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 May 14, 2002, E.piphany dismissed Arthur Andersen LLP as its independent
auditor and appointed Ernst & Young LLP to replace Arthur Andersen. E.piphany's
understanding is that the staff of the Securities and Exchange Commission has
taken the position that it will not accept consents from Arthur Andersen if the
engagement partner and the manager for the E.piphany audit are no longer with
Arthur Andersen. Both the engagement partner and the manager for the E.piphany
audit are no longer with Arthur Andersen. As a result, E.piphany has been unable
to obtain Arthur Andersen's written consent to the incorporation by reference
into this annual report on Form 10-K of its audit report with respect to
E.piphany's financial statements as of December 31, 2001 and 2000 and for the
years then ended. Under these circumstances, Rule 437a under the Securities Act
permits E.piphany to file this Form 10-K without a written consent from Arthur
Andersen. As a result, however, Arthur Andersen will 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 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 this annual
report on Form 10-K. 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, including the Company'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.