EXHIBIT 23.2

    NOTICE OF CONSENT OF ARTHUR ANDERSEN LLP, INDEPENDENT PUBLIC ACCOUNTANTS

      Section 11(a) of the Securities Act of 1933, as amended (the "Securities
Act"), provides that if any part of a registration statement at the time such
part becomes effective contains an untrue statement of a material fact or an
omission to state 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 sue, 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.

      Effective June 5, 2002, PeopleSoft, Inc. dismissed Arthur Andersen LLP as
its independent public accountants and engaged the services of KPMG LLP as its
independent auditors. The consolidated financial statements of PeopleSoft, Inc.
and its subsidiaries at December 31, 2001, and for each of the two years in the
period ended December 31, 2001 included in this prospectus and registration
statement have been audited by Arthur Andersen LLP. After reasonable efforts,
PeopleSoft has not been able to obtain the written consent of Arthur Andersen
LLP to PeopleSoft's naming it as an expert and the incorporation by reference of
its audit report for the financial statements of PeopleSoft at December 31, 2001
and for each of the two years in the period ended December 31, 2001 into this
prospectus and registration statement. The requirement to obtain such consent
has been dispensed with in reliance on Rule 437a under the Securities Act. The
absence of such consent may limit recovery by investors on certain claims,
including the inability of investors to assert claims against Arthur Andersen
LLP under Section 11 of the Securities Act for any untrue statements of a
material fact contained, or any omissions to state a material fact required to
be stated, in those audited financial statements. In addition, the ability of
Arthur Andersen LLP to satisfy any claims (including claims arising from Arthur
Andersen's LLP provision of auditing and other services to PeopleSoft) may be
limited.