Exhibit 23.2


CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent  public  accountants,  we hereby consent to the  incorporation by
reference  in this  registration  statement  of our reports  dated June 14, 2001
included in Nathan's Famous,  Inc. and Subsidiaries Form 10-K for the year ended
March 25, 2001 and to all  references to our Firm included in this  registration
statement.

                                             /s/ Arthur Andersen LLP


Melville, New York
February 13, 2002