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.

         American Science and Engineering, Inc. (the "Company") decided to no
longer engage Arthur Andersen LLP ("Andersen") as its independent auditors,
effective July 18, 2002. For additional information, see the Company's Current
Report on Form 8-K dated July 18, 2002. After reasonable efforts, the Company
has been unable to obtain Andersen's written consent to the incorporation by
reference into the Company's previously filed registration statements on Form
S-8 (Registration Nos. 333-13259, 333-05795, 333-05797, 333-53842, 333-69717,
333-27927, 333-27929, 333-09257, and 333-91801) and on Form S-3 (Registration
No. 033-61903 and their respective related prospectuses (collectively, the
"Registration Statements") of Andersen's audit report with respect to the
Company's consolidated financial statements as of March 31, 2002 and for the
two years in the period then ended.

         Under these circumstances, Rule 437a under the Securities Act permits
the Company to file this Annual Report on Form 10-K, which is incorporated by
reference into the Registration Statements, without a written consent from
Andersen. As a result, with respect to transactions in the Company's securities
pursuant to the Registration Statements that occur subsequent to the date that
this Annual Report on Form 10-K is filed with the Securities and Exchange
Commission, 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 Andersen or any omissions of a material fact
required to be stated therein. Accordingly, you would be unable to assert a
claim against Andersen under Section 11(a) of the Securities Act.