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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 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 Form 10-K is incorporated by reference into Boca Resorts, Inc.'s
filings on Form S-3 File No. 333-37789, Form S-4 File No. 333-28951, Form S-4
File No. 333-23135, Form S-3 File No. 333-53099, Form S-3 File No 333-72611,
Form S-8 File No. 333-22689, Form S-8 File No. 333-41341 and Form S-8 File No.
333-92227 (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 June 26, 2002, Boca Resorts, Inc. dismissed Arthur Andersen LLP as
its independent auditor and appointed Ernst & Young LLP to replace Arthur
Andersen. Boca Resorts, Inc.'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 Boca
Resorts, Inc. audit are no longer with Arthur Andersen. Both the engagement
partner and the manager for the Boca Resorts, Inc. are no longer with Arthur
Andersen. As a result, Boca Resorts, Inc. has been unable to obtain Arthur
Andersen's written consent to the incorporation by reference into the
Registration Statements of its audit report with respect to Boca Resorts, Inc.'s
financial statements as of June 30, 2001 and 2000 and for the years then ended.
Under these circumstances, Rule 437a under the Securities Act permits Boca
Resorts, Inc. 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 the
Registration Statements made on or after the date of this 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.