<PAGE>

                                                                    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 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 Registration
Statement File Nos. 333-101971 (Form S-3), 333-101917 (Form S-8), and 333-57534
(Form S-8) (collectively, the "Registration Statements") of SureBeam
Corporation. ("SureBeam") 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.

As recommended by SureBeam's Audit Committee , the Board of Directors of
SureBeam on April 9, 2002, decided to dismiss Arthur Andersen LLP ("Andersen")
as SureBeam's independent accountants. See SureBeam's Current Report on Form 8-K
filed with the Securities and Exchange Commission ("SEC") on April 15, 2002, for
more information. After reasonable efforts, SureBeam has been unable to obtain
Andersen's written consent to the incorporation by reference into the
Registration Statements of its audit reports with respect to SureBeam's
financial statements as of and for the fiscal years ended December 31, 2001 and
2000.

Under these circumstances, Rule 437a under the Securities Act permits SureBeam
to file this Form 10-K without a written consent from Andersen. However, as a
result, with respect to transactions in SureBeam securities pursuant to the
Registration Statements that occur subsequent to the date this Annual Report on
Form 10-K is filed with the SEC, 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 Andersen or any omissions of a
material fact required to be stated therein. Accordingly, you would be unable to
assert a claim against Andersen under Section 11(a) of the Securities Act
because it has not consented to the incorporation by reference of its previously
issued reports into the Registration Statements. 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 SureBeam's officers and
directors, 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.