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 July 9, 2002, the Board of Directors of Napco Security Systems, Inc. (the
"Company"), upon recommendation of its Audit Committee, decided to end the
engagement of Arthur Andersen LLP ("Arthur Andersen") as the Company's
independent public accountants, effective after Arthur Andersen's review of the
Company's financial results for the quarter ended March 31, 2002 and the filing
of the Company's Form 10-Q for such quarter, and authorized the engagement of
KPMG LLP to serve as the Company's independent public accountants for the fiscal
year ending June 30, 2003. For additional information, see the Company's Current
Report on Form 8-K filed with the Securities and Exchange Commission ("SEC") on
July 10, 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 (Form S-8 No. 333-104700 and No. 333-14743) and the
related prospectuses (the "Registration Statements") of Arthur Andersen's audit
report with respect to the Company's consolidated financial statements as of
June 30, 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.

                                      E-20