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, 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.

         The Annual Report on Form 10-K for the fiscal year ended December 31,
2003 (the "Form 10-K") to which this notice is filed as an exhibit is
incorporated by reference into the following registration statements
(collectively, the "Registration Statements") filed by Newpark Resources, Inc.
("Newpark") with the Securities and Exchange Commission ("SEC"), and, for
purposes of determining any liability under the Securities Act, is deemed to be
a new registration statement for each Registration Statement into which it is
incorporated by reference:

Form S-8 No. 33-22291
Form S-8 No. 33-54060
Form S-8 No. 33-62643
Form S-8 No. 33-83680
Form S-8 No. 333-07225
Form S-8 No. 333-33624
Form S-8 No. 333-39948
Form S-3 No. 333-39978
Form S-3 No. 333-53824

         On June 27, 2002, Newpark dismissed Arthur Andersen LLP ("Arthur
Andersen") as its independent auditors and engaged Ernst & Young LLP ("Ernst &
Young") to serve as its independent auditors for the fiscal year ending December
31, 2002. The Arthur Andersen dismissal and the Ernst & Young engagement were
recommended by Newpark's Audit Committee and approved by Newpark's Board of
Directors and became effective immediately. For additional information, see
Newpark's Current Report on Form 8-K filed with the SEC on July 2, 2002.
Newpark's understanding is that the staff of the SEC has taken the position that
it will not accept consents from Arthur Andersen if the engagement partner and
the manager for Newpark's audit are no longer with Arthur Andersen. Both the
engagement partner and the manager for Newpark's audit are no longer with Arthur
Andersen. As a result, Newpark has been unable to obtain Arthur Andersen's
written consent to the incorporation by reference into the Registration
Statements of Arthur Andersen's audit report with respect to the Company's
consolidated financial statements as of December



31, 2001 and for the fiscal year then ended. Under these circumstances, Rule
437a under the Securities Act permits Newpark to file this Form 10-K without a
written consent from Arthur Andersen. As a result, however, Arthur Andersen 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 or any omissions of a material fact required to be stated
therein. Accordingly, you would be unable to assert a claim against Arthur
Andersen under Section 11(a) of the Securities Act for any purchases of
Newpark's securities made on or after the date of this Form 10-K pursuant to the
Registration Statements. 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 Newpark's officers and directors, may still rely on
Arthur Andersen'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.