EXHIBIT 99.2

         REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS, ARTHUR ANDERSEN LLP,
                        ON FINANCIAL STATEMENT SCHEDULE


REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS ON FINANCIAL STATEMENT SCHEDULE

To the board of directors of Clarus Corporation and Subsidiaries

We have audited in accordance with generally accepted auditing standards, the
consolidated statements of operations, stockholders' equity and comprehensive
loss, and cash flows of Clarus Corporation (a Delaware corporation) and
subsidiaries for the year ended December 31, 1999 included in this Form 10-K and
have issued our report thereon dated January 28, 2000. Our audit was made for
the purpose of forming an opinion on those statements taken as a whole. The
schedule listed in Item 14(a) is the responsibility of the company's management
and is presented for purposes of complying with the Securities and Exchange
Commission's rules and is not part of the basic financial statements. This
schedule has been subjected to the auditing procedures applied in the audit of
the basic financial statements and, in our opinion, fairly states in all
material respects the financial data required to be set forth therein in
relation to the basic financial statements taken as a whole.

/s/  ARTHUR ANDERSEN LLP

Atlanta, Georgia
January 28, 2000