Exhibit
23.2
Statement
in Lieu of Consent of Independent Public Accountants
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 14, 2002, the Brunswick Retirement Savings Plan and Brunswick Rewards Plan
(the Plans) named Ernst & Young LLP as their independent auditor, replacing
Arthur Andersen LLP. After reasonable efforts, the Plans have been
unable to obtain Arthur Andersen’s written consent to the incorporation by
reference into the registration statements on Form S-8 Nos. 333-77457 and
33-65217 of Arthur Andersen’s audit reports with respect to the Plans’ financial
statements as of December 31, 2001 and for the year then ended. Under
these circumstances, Rule 437a under the Securities Act permits the Plans to
file this Form 11-K, which is incorporated by reference into the registration
statements, on Form S-8 Nos. 333-77457 and 33-65217, 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
Arthur Andersen 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.