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, 333-105583, 333-48460, 333-31420, 333-54568, 333-81690, 333-94317, 333-38828,
333-38834, 333-39440, 333-48464, 333-54566 and 333-59602 (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.


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