Exhibit 23.2

                 NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

Section 11(a) of the Securities Act of 1933, as amended (the "Securities  Act"),
provides  that if any part of a  registration  statement,  at the time such part
becomes  effective,  contains  an  untrue  statement  of a  material  fact or an
omission to state a material  fact  required to be stated herein 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.

This Annual Report on Form 10-K is incorporated  by reference into  Registration
Statement on Form S-8, File No.  333-68464  (the  "Registration  Statement")  of
Lodgian Inc.,  ("Lodgian")  and, for purposes of determining any liability under
the  Securities  Act,  is deemed  to be a new  registration  statement  for each
Registration Statement into which it is incorporated by reference.

As  recommended  by the Lodgian Audit  Committee,  Lodgian's  Board of Directors
dismissed  Arthur Andersen LLP  ("Andersen") on June 6, 2002,  effective June 6,
2002, as Lodgian's independent accountants.  See the Lodgian's Current Report on
Form 8-K filed  June 6, 2002 for more  information.  After  reasonable  efforts,
Lodgian  has  been  unable  to  obtain   Andersen's   written   consent  to  the
incorporation by reference into the Registration Statements of its audit reports
with respect to Lodgian's  financial  statements  as of and for the fiscal years
ended December 31, 2001 and 2000.

Under these circumstances, Rule 437a under the Securities Act permits Lodgian to
file this Form 10-K  without a written  consent  from  Andersen.  However,  as a
result,  with respect to  transactions in the Lodgian Inc 401(k) Plan securities
pursuant to the  Registration  Statements that occur subsequent to the date this
Annual Report on Form 10-K is filed with the Securities and Exchange Commission,
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 or any  omissions of a material fact required to
be stated  therein.  Accordingly,  you might be unable to assert a claim against
Andersen  under Section 11(a) of the Securities Act because it has not consented
to the incorporation by reference into the Registration Statements of the copies
of its audit reports for the periods ending December 31, 2001 and 2000 which are
reproduced  herein.  To  the  extent  provided  in  Section  11(b)(3)(C)  of the
Securities Act, however,  other persons who are potentially subject to liability
under Section 11(a) of the  Securities  Act,  including  Lodgian's  officers and
directors,  may still rely on Andersen's original audit reports as being made by
an expert for purposes of  establishing  a due  diligence  defense under Section
11(b) of the  Securities  Act.  These facts may have the effect of limiting  the
ability of Lodgian's investors to recover any losses suffered in connection with
the  purchase  or sale of Lodgian  securities  due to material  inaccuracies  or
omissions  contained  in the  financial  statements  reproduced  herein  for the
periods ending December 31, 2001 and 2000.