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 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.
Brunswick Corporation (Brunswick) dismissed Arthur Andersen LLP (Andersen) as its independent auditors, effective March 13, 2002. For additional information, see Brunswicks Current Report on Form 8-K dated March 15, 2002. Andersen was subsequently barred from practicing before the Securities and Exchange Commission, and therefore Brunswick is unable to obtain Andersens written consent to the incorporation by reference into this registration statement of Andersens audit report with respect to Brunswicks consolidated financial statements as of December 31, 2001 and for the two years in the period then ended.
Under these circumstances, Rule 437a under the Securities Act permits Brunswick to file
this registration statement, which incorporates by reference Andersens audit report referred to
above, without a written consent from Andersen. The absence of such consent may limit
recovery by investors on certain claims. In particular, and without limitation, investors will not
be able to assert claims against Andersen under Section 11(a) of the Securities Act for any untrue
statement of a material fact contained in the financial statements
audited by Andersen or for any omission 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 because it has not
consented to the incorporation by reference of its previously issued report in this registration
statement.