EXHIBIT 23.2

               Notice Regarding Consent of Arthur Andersen LLP

     In August 2002, Thomas Nelson, Inc. announced that the Board of Directors
ended the engagement of Arthur Andersen LLP as the Registrant's independent
public accountants.  The Registrant subsequently engaged KPMG LLP to serve as
the Registrant's independent auditors for the fiscal year ended March 31, 2003.
For more information, see the Registrant's current report on Form 8-K, dated
August 9, 2002.

     The Registrant's Form 10-K for the fiscal year ended March 31, 2003, which
is incorporated by reference into this Registration Statement, contains
consolidated financial statements for fiscal years ended March 31, 2001 and
March 31, 2002, that were audited by Arthur Andersen LLP.  After reasonable
efforts, and because of Arthur Andersen LLP's ceasing of operations, the
Registrant has been unable to obtain Arthur Andersen LLP's written consent to
the incorporation by reference into this Registration Statement of Arthur
Andersen LLP's reports on the Company's consolidated financial statements and
related financial statement schedules for each of the two years ended March 31,
2002.

     Accordingly, the Company has omitted Arthur Andersen LLP's consent in
reliance upon Rule 437a under the Securities Act of 1933, which permits the
Company to dispense with the requirement to file the written consent of Arthur
Andersen LLP under the circumstances.

     Arthur Andersen LLP has not consented to the incorporation of their reports
in this Registration Statement.  Therefore, with respect to transactions in the
Company's securities pursuant to this Registration Statement, Arthur
Andersen LLP will not have any liability under Section 11(a) of the Securities
Act of 1933 for any untrue statements of a material fact contained in the
Company's consolidated financial statements audited by Arthur Andersen LLP or
for any omission to state a material fact required to be stated in those
consolidated financial statements and thus no claim could be asserted against
Arthur Andersen LLP under Section 11(a) of the Securities Act.  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's original
audit report as being made by an expert for purposes of establishing a due
diligence defense under Section 11(b) of the Securities Act.