EXHIBIT NUMBER 23.2


NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

Section 11(a) of the Securities Act of 1933 provides that if any part of a
registration statement at the time it 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. The Total Fina Elf Finance USA, Inc.,
Savings Plan (the Plan) appointed KPMG LLP to replace Arthur Andersen LLP as the
independent auditor of the Plan. Prior to the date of this Form 11-K (which is
incorporated by reference into the Total Fina Elf S.A. filing on Form S-8 No.
333-13214), the Arthur Andersen LLP partners who reviewed the most recent
audited financial statements of the Plan as of December 31, 2000 have resigned
from Arthur Andersen LLP. As a result, after reasonable efforts, the Plan has
been unable to obtain Arthur Andersen LLP's written consent to the incorporation
by reference into the Total Fina Elf S.A. filing on Form S-8 No. 333-13214 of
its audit report with respect to the Plan's financial statements as of December
31, 2000. Under these circumstances, Rule 437a under the Securities Act of 1933
permits the Plan to file this Form 11-K without a written consent from Arthur
Andersen LLP. Accordingly, Arthur Andersen LLP will not be liable to you under
Section 11(a) of the Securities Act of 1933 because it has not consented to the
incorporation by reference of its previously issued report into the Total Fina
Elf S.A. filing on Form S-8 No. 333-13214. Total Fina Elf S.A. believes,
however, that other persons who are liable under Section 11(a) of the Securities
Act of 1933, including the Total Fina Elf S.A. officers and directors, may still
rely on Arthur Andersen LLP's audit reports as being made by an expert under the
due diligence defense provision of Section 11(b) of the Securities Act of 1933.