**EXHIBIT 23.2**
**NOTICE REGARDING CONSENT OF ARTHUR ANDERSENLLP**
     Section 11(a) of the Securities Act of 1933,as amended (the “Securities Act”), provides that ifany part of a registration statement at the time such partbecomes effective contains an untrue statement of a materialfact or an omission to state a material fact required to bestated therein or necessary to make the statements therein notmisleading, any person acquiring a security pursuant to suchregistration statement (unless it is proved that at the time ofsuch acquisition such person knew of such untruth or omission)may sue, among others, every accountant who has consented to benamed as having prepared or certified any part of theregistration statement, or as having prepared or certified anyreport or valuation which is used in connection with theregistration statement, with respect to the statement in suchregistration statement, report or valuation which purports tohave been prepared or certified by the accountant.
     This Form 10-K is incorporated by referenceinto Boca Resorts, Inc.’s filings on Form S-3 FileNo. 333-37789, Form S-4 File No. 333-28951,Form S-4 File No. 333-23135, Form S-3 FileNo. 333-53099, Form S-3 File No 333-72611,Form S-8 File No. 333-22689, Form S-8 FileNo. 333-41341 and Form S-8 File No. 333-92227(collectively, the “Registration Statements”) and, forpurposes of determining any liability under the Securities Act,is deemed to be a new registration statement for eachRegistration Statement into which it is incorporated byreference.
     On June 26, 2002, Boca Resorts, Inc.dismissed Arthur Andersen LLP as its independent auditor andappointed Ernst & Young LLP to replace Arthur Andersen. BocaResorts, Inc.’s understanding is that the staff of theSecurities and Exchange Commission has taken the position thatit will not accept consents from Arthur Andersen if theengagement partner and the manager for the Boca Resorts, Inc.audit are no longer with Arthur Andersen. Both the engagementpartner and the manager for the Boca Resorts, Inc. are no longerwith Arthur Andersen. As a result, Boca Resorts, Inc. has beenunable to obtain Arthur Andersen’s written consent to theincorporation by reference into the Registration Statements ofits audit report with respect to Boca Resorts, Inc.’sfinancial statements as of June 30, 2001 and for the yearthen ended. Under these circumstances, Rule 437a under theSecurities Act permits Boca Resorts, Inc. to file thisForm 10-K without a written consent from Arthur Andersen.As a result, however, Arthur Andersen will not have anyliability under Section 11(a) of the Securities Act for anyuntrue statements of a material fact contained in the financialstatements audited by Arthur Andersen or any omissions of amaterial fact required to be stated therein. Accordingly, youwould be unable to assert a claim against Arthur Andersen underSection 11(a) of the Securities Act for any purchases ofsecurities under the Registration Statements made on or afterthe date of this Form 10-K. To the extent provided inSection 11(b)(3)(C) of the Securities Act, however, otherpersons who are liable under Section 11(a) of theSecurities Act, including the Company’s officers anddirectors, may still rely on Arthur Andersen’s originalaudit reports as being made by an expert for purposes ofestablishing a due diligence defense under Section 11(b) ofthe Securities Act.