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.

     As previously disclosed in the Stamps.com Inc.'s form 8-K filed on June 27,
2002, Stamps.com dismissed Arthur Andersen LLP as its independent public
accountants and announced that the Company had appointed Ernst & Young LLP to
replace Arthur Andersen LLP as its independent public accountants.

     Stamps.com'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 LLP if the engagement partner and the manager for the Stamps.com Inc.
audit are no longer with Arthur Andersen LLP. Both the engagement partner and
the manager for the Stamps.com Inc. audit are no longer with Arthur Andersen
LLP. As a result, Stamps.com has been unable to obtain Arthur Andersen LLP's
written consent to the incorporation by reference into the Registration
Statements of its audit report with respect to the Company's financial
statements as of December 31, 2001 and 2000 for the years then ended.

     Under these circumstances, Rule 437a under the Securities Act permits
Stamps.com Inc. to file this Form 10-K without a written consent from Arthur
Andersen LLP. As a result, however, Arthur Andersen LLP 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
LLP or any omissions of a material fact required to be stated therein.
Accordingly, you would be unable to assert a claim against Arthur Andersen LLP
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 LLP'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.