Exhibit 23(ii)


              Information Regarding Consent of Arthur Andersen LLP

     This Annual Report on Form 10-K is incorporated by reference into the
following registration statements of NACCO Industries, Inc. (the "Company"):
Registration Statement on Form S-8 (File No. 33-52660); and Registration
Statement on Form S-4 (File No. 33-3422) (collectively, the "Registration
Statements").

     The Company dismissed Arthur Andersen LLP ("Andersen") as its independent
auditors effective May 8, 2002. Additional information regarding the Company's
dismissal of Andersen is available in the Company's Current Report on Form 8-K
filed as of May 10, 2002. Andersen ceased practicing before the Securities and
Exchange Commission (the "SEC") in 2002. As a result, the Company has been
unable to obtain Andersen's written consent to the incorporation by reference
into the Registration Statements of their audit report with respect to the
Company's consolidated financial statements as of and for the periods ended
December 31, 2001 and December 31, 2000 (the "Financial Statements"). The
Company has dispensed with the requirement to file Andersen's consent in
reliance upon Rule 437a of the Securities Act of 1933 (the "Securities Act").

     Under most circumstances a registrant must obtain and file the consent of
its accountants contemporaneously with the filing of any registration statement
that includes audited financial statements or upon the filing of audited
financial statements that are incorporated by reference into such a registration
statement. By granting such a consent, accounting firms become exposed to
liability under Section 11(a) of the Securities Act. Section 11(a) of the
Securities Act provides that any person acquiring a security pursuant to a
registration statement may assert a claim against, among others, an accountant
who has consented to be named in the registration statement as having prepared
or certified any part of the registration statement or as having prepared or
certified any report for use in connection with the registration statement.
Because the Company has not obtained the consent of Andersen to the
incorporation by reference of the Financial Statements into the Registration
Statements, investors may not be able to pursue claims against Andersen under
Section 11(a) of the Securities Act for any purchases of securities pursuant to
the Registration Statements.