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 any person acquiring a security pursuant to a registration
statement may assert a claim against every accountant who has with its consent
been named as having prepared or certified any part of the registration
statement, or as having prepared or certified any report or valuation that is
used in connection with the registration statement, if that part of the
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.

In May 2002, Lear Corporation (the "Company") announced that the Board of
Directors, upon the recommendation of its Audit Committee, ended its engagement
with Arthur Andersen LLP as the Company's independent public accountants, and
engaged Ernst & Young LLP to serve as the Company's independent public
accountants for the fiscal year ending December 31, 2002. For more information,
please see the Current Report on Form 8-K dated May 9, 2002 filed by the Company
with the Securities and Exchange Commission.

The Company has been unable to obtain the written consent of Arthur Andersen LLP
as to the incorporation by reference into our previously filed registration
statements (Form S-3 File Nos. 333-16341, 333-38574, 333-43085, 333-85144 and
333-85144-01 through -09; and Form S-8 File Nos. 33-55783, 33-57237, 33-61739,
333-03383, 333-06209, 333-16413, 333-16415, 333-24819, 333-59467, 333-61670,
333-62647, 333-78623, 333-94787 and 333-94789) (the "Registration Statements")
of its report for our fiscal years ended December 31, 2001 and 2000. Under these
circumstances, Rule 437a of the Securities Act permits the Company to file this
Form 10-K without a written consent from Arthur Andersen LLP. However, you will
be unable to assert a claim against Arthur Andersen under Section 11(a) of the
Securities Act for any purchases of the Company's securities pursuant to any
Registration Statement made on or after the date of this Form 10-K. To the
extent provided in Section 11(b)(3)(C) of the Securities Act, 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
reports as being made by an expert for purposes of establishing a due diligence
defense under Section 11(b) of the Securities Act.