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 part of a registration statement at the time it becomes
effective contains an untrue statement of a material fact, or omits 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 assert a claim against, among others, an
accountant who has consented to be named as having certified any part of the
registration statement or as having prepared any report for use in connection
with the registration statement.

On June 25, 2002, SEACOR dismissed Arthur Andersen LLP ("Arthur Andersen") as
its independent auditor, effective immediately, and engaged the firm of Ernst &
Young LLP as its new independent auditor to serve as the Company's independent
auditor for the fiscal year ending December 31, 2002. For additional
information, see the Company's Current Report on Form 8-K filed with the
Securities and Exchange Commission ("SEC") on July 1, 2002.

After reasonable efforts, the Company has been unable to obtain Arthur
Andersen's written consent to the incorporation by reference into the Company's
registration statements (File Nos. 333-56842, 333-53326, 333-53874, 333-03534,
333-11705, 333-12637, 333-22249, 333-56842, 333-56714, 333-37492, 333-53320,
333-101373, 333-105340, and 333-105346) and the related prospectuses (the
"Registration Statements") of Arthur Andersen's audit report with respect to the
Company's consolidated financial statements as of December 31, 2001 and for the
two years in the period then ended. Under these circumstances, Rule 437a under
the Securities Act permits the Company to file this Annual Report on Form 10-K,
which is incorporated by reference into the Registration Statements, without a
written consent from Arthur Andersen. As a result, with respect to transactions
in the Company's securities pursuant to the Registration Statements that occur
subsequent to the date this Annual Report on Form 10-K is filed with the
Securities and Exchange Commission, 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.