EXHIBIT 23.2

                 NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

         On May 16, 2002, we filed a Current Report on Form 8-K reporting that
on April 24, 2002, we discontinued the engagement of Arthur Andersen LLP as our
independent auditors and engaged Deloitte & Touche LLP as our independent
auditors for our fiscal year ended January 31, 2003. This Annual Report on Form
10-K, which includes the report of Arthur Andersen on the consolidated
statements of operations, shareholders' investment and cash flows for the year
ended January 31, 2002, is incorporated by reference into our previously filed
Registration Statements, File Nos. 33-60549, 33-68646, 33-68648, 33-96950,
333-40973, 333-40981, 333-75803, 333-84705, 333-46572, 333-46576, 333-81438 and
333-113736 (collectively, the "Registration Statements"). After reasonable
efforts, we have been unable to obtain Arthur Andersen's consent to incorporate
by reference into the Registration Statements its audit report with respect to
the financial statements of the Company for the year ended January 31, 2002.
Under these circumstances, Rule 437(a) under the Securities Act of 1933, as
amended, permits us to file this Form 10-K without such consent from Arthur
Andersen. The absence of such consent may limit recovery by investors on certain
claims, including the inability of investors to assert claims against Arthur
Andersen under Section 11 of the Securities Act of 1933, as amended, for any
untrue statements of a material fact contained, or any omissions to state a
material fact required to be stated, in those audited financial statements. In
addition, the ability of Arthur Andersen to satisfy any claims (including claims
arising from Arthur Andersen's provision of auditing and other services to us)
may be limited as a practical matter due to recent events regarding Arthur
Andersen.