EXHIBIT 23.2

EXPLANATION CONCERNING ABSENCE OF CURRENT WRITTEN CONSENT OF ARTHUR ANDERSEN LLP

     On March 22, 2002, ITT Industries, Inc. (the "Company") announced that it
had appointed Deloitte & Touche LLP ("Deloitte & Touche") to replace Arthur
Andersen LLP ("Arthur Andersen") as its independent public accountants. After
reasonable efforts, the Company has been unable to obtain Arthur Andersen's
updated written consent to the incorporation by reference in this document of
Arthur Andersen's audit reports with respect to the financial statements for the
year ended December 31, 2001 for this Annual Report on Form 10-K. Under these
circumstances, Rule 437a under the Securities Act of 1933 permits the Company to
omit Arthur Andersen's updated written consent from this filing, and permits us
to incorporate by reference the financial statements, supplementary data and
financial statement schedule included herein into present and future
registration statements, without the written consent of Arthur Andersen.

     Section 11(a) of the Securities Act provides that if any part of a
registration statement at the time it 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 noted above, Arthur Andersen has not consented to the incorporation by
reference of its audit reports in this filing, although it has consented to the
incorporation by reference of its audit reports contained in the filing of the
Company on Form 10-K for the fiscal year ended December 31, 2001. While the
extent of any resulting limitations on recovery is unclear, Arthur Andersen may
not be liable under Section 11(a) of the Securities Act because it has not
consented to being named as an expert in any present or future registration
statement into which this Form 10-K may be incorporated by reference or the lack
of a currently dated consent could limit the time in which any such liability
could be asserted. The Company believes, however, that other persons who may be
liable under Section 11(a) of the Securities Act, including the Company's
officers and directors, may still rely on Arthur Andersen's audit reports as
being made by an expert under the due diligence defense provision of Section
11(b) of the Securities Act.

     The following is a copy of Arthur Andersen's consent which was filed in
connection with the Company's Form 10-K on March 26, 2002. This consent has not
been reissued by Arthur Andersen.

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

To ITT Industries, Inc.:

     As independent public accountants, we hereby consent to the incorporation
of our report included in this Form 10-K, into the Company's previously filed
Registration Statements on (i) Form S-3 (File No. 33-45756) and (ii) Form S-8
(File Nos. 33-53771, 333-1109, 333-64161, 333-66293, 333-84917, 333-41806, and
333-41808).

                                          ARTHUR ANDERSEN LLP

Stamford, Connecticut
March 25, 2002