Exhibit 23.2

          EXPLANATION CONCERNING ABSENCE OF CURRENT WRITTEN CONSENT OF
                               ARTHUR ANDERSEN LLP

Section 11(a) of the Securities Act of 1933 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, an accountant who has
consented to be named as having certified any part of the registration statement
or as having prepared any report for use in connection with the registration
statement.

BTU dismissed Arthur Andersen LLP ("Andersen") as its independent auditors,
effective June 14, 2002. After reasonable efforts, BTU has been unable to obtain
Andersen's written consent to the incorporation by reference into BTU's
registration statements (collectively, the "Registration Statements") of
Andersen's audit report with respect to BTU's consolidated financial statements
as of December 31, 2001, and the two years in the period then ended (the
"Financial Statements"). Under these circumstances, Rule 437a under the
Securities Act permits BTU to file this Annual Report on Form 10-K, which is
incorporated by reference into the Registration Statements, without consents
from Andersen. As a result, with respect to transactions in BTU securities
pursuant to the Registration Statements that occur subsequent to the date this
Annual Report on Form 10-K is filed with the Securities and Exchange Commission,
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 or any omissions of a material fact required to be stated therein.
Accordingly, an investor who acquired shares under the Registration Statements
would be unable to assert a claim against Andersen under Section 11(a) of the
Securities Act. In addition, notwithstanding that BTU has not filed the written
consent of Andersen relating to the Financial Statements, BTU's directors and
officers may still be entitled to establish a due diligence defense to any claim
relating to the Financial Statements on the basis that they were made on the
authority of an expert.