EXHIBIT 23.02

                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 12, 2002, Comshare, Incorporated (the "Company") appointed Ernst & Young
LLP to replace Arthur Andersen LLP as the independent auditor of the Company.
For additional information, see the Company's Current Report on Form 8-K dated
June 13, 2002. After reasonable efforts, the Company has been unable to obtain
Arthur Andersen LLP's written consent to the incorporation by reference of its
audit report with respect to the Company's financial statements as of June 30,
2001 and for the two years in the period then ended from this Form 10-K into the
Company's registration statements on Form S-8 (33-9755, 33-28437, 33-37564,
33-85720, 33-87706, 33-87708, 33-86908, 33-65109, 333-91477, 333-91479,
333-93549, 333-93551, 333-93553, and 333-76082) (collectively, the "Registration
Statements"). Under these circumstances, Rule 437a under the Securities Act
permits the Company to file this Form 10-K without a written consent from Arthur
Andersen LLP. However, as a result, with respect to transactions in the
Company's securities pursuant to the Registration Statements that occur
subsequent to the date this Form 10-K is filed with the Securities and Exchange
Commission, 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 based upon the incorporation by
reference of such financial statements from this Form 10-K. Accordingly, you
would be unable to recover damages based upon a claim against Arthur Andersen
LLP under Section 11(a) of the Securities Act based upon the incorporation by
reference from this Form 10-K into the Registration Statements, because Arthur
Andersen LLP has not consented to such incorporation.