EXHIBIT 23.2

Section 11(a) of 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 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 March 20, 2002 the Pactiv Hourly 401(k) Savings and Investment Plan named
Ernst and Young as its independent auditor replacing Arthur Andersen LLP. Prior
to the date of this Form 11-K, the Arthur Andersen partner responsible for the
audit of the financial statements of the Pactiv Hourly 401(k) Savings and
Investment Plan as of December 31, 2000 and for the year then ended resigned
from Arthur Andersen. As a result, after reasonable efforts, the Plan has been
unable to obtain Arthur Andersen's written consent to the incorporation by
reference into the Pactiv's registration statements on Form S-8 No. 333-90333 of
Arthur Andersen's audit report with respect to the Plan's financial statements
as of December 31, 2000 and for the year then ended. Under these circumstances,
Rule 437a under the Securities Act permits the Plan to file this Form 11-K,
which is incorporated by reference into Pactiv's registration statement on Form
S-8 Nos. 333-90333 and deemed to be a new registration statement, without a
written consent from Arthur Andersen. However, as a result, Arthur Andersen may
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
Andersen LLP or any omissions of a material fact required to be stated therein.
Accordingly, individuals, their successors or assigns may be unable to assert a
claim against Arthur Andersen under Section 11(a) of the Securities Act with
respect to such financials.