EXHIBIT 23.2

              INFORMATION 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.

Westinghouse Air Brake Technologies Corporation dismissed Arthur Andersen LLP
("Arthur Andersen") as its independent auditors, effective May 30, 2002. For
additional information, see the Company's Current Report on Form 8-K dated May
30, 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 File Nos. 33-80417, 333-59441, 333-53753,
333-39159 and 333-02979) 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 the 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 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 and thus no claim
could be asserted against Arthur Andersen under Section 11(a) of the Securities
Act.