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                                                                    Exhibit 23.2


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference in this Registration Statement on Form S-8 of our report dated July 9,
1999, on the financial statements and financial statement schedules included in
Starwood Hotels & Resorts Worldwide, Inc. and Starwood Hotels & Resorts Joint
Current Report on Form 8-K dated July 9, 1999 and to all references to our Firm
included in this Registration Statement.

                               /s/ ARTHUR ANDERSEN LLP
                               ---------------------------
                               ARTHUR ANDERSEN LLP


New York, New York
October 7, 1999