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 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 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.

As previously disclosed in the company's form 8-k filed on July 17, 2002, the
Company dismissed Arthur Andersen LLP as its independent public accountants and
announced that the company had appointed KPMG LLP to replace Arthur Andersen LLP
as its independent public accountants.

Novatel's understanding is that the staff of the Securities and Exchange
Commission has taken the position that it will not accept consents from Arthur
Andersen LLP if the engagement partner and the manager for the Novatel audit are
no longer with Arthur Andersen LLP. Both the engagement partner and the manager
for the Novatel audit are no longer with Arthur Andersen LLP. As a result,
Novatel has been unable to obtain Arthur Andersen LLP's written consent to the
incorporation by reference into the Registration Statements of its audit report
with respect to Novatel's financial statements as of December 31, 2001 and 2000
for the years then ended.

Under these circumstances, Rule 437a under the Securities Act permits Novatel to
file this Form 10-K without a written consent from Arthur Andersen LLP. As a
result, however, Arthur Andersen LLP 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 Arthur Andersen LLP or any
omissions of a material fact required to be stated therein. Accordingly, you
would be unable to assert a claim against Arthur Andersen LLP under Section
11(a) of the Securities Act for any purchases of securities under the
Registration Statements made on or after the date of this Form 10-K. To the
extent provided in Section 11(b)(3)(C) of the Securities Act, however, other
persons who are liable under Section 11(a) of the Securities Act, including the
Company's officers and directors, may still rely on Arthur Andersen LLP'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.