Exhibit 23.2

                 NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

         Section 11(a) of the Securities Act of 1933 as amended, provides that
if 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.

         On April 11, 2002, the Sirius Satellite Radio 401(k) Savings Plan
dismissed Arthur Andersen LLP as its independent auditors and appointed Ernst &
Young LLP as the independent auditors of the Plan. Prior to the date of this
Annual Report on Form 11-K which is incorporated by reference into Sirius
Satellite Radio Inc.'s filings on Form S-8 Nos. (333-65473, 333-15085, 33-95118,
33-92588, 333-31362, 333-62818, 333-74752 and 333-81914) and Form S-3 Nos.
(333-52893, 333-85847, 333-86003, 333-64344 and 333-65602), the Arthur Andersen
LLP partner responsible for the audit of the most recent audited financial
statements of the Sirius Satellite Radio 401(k) Savings Plan as of December 31,
2000 and for the year then ended 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 Sirius
Satellite Radio Inc.'s filings on Form S-8 Nos. (333-65473, 333-15085, 33-95118,
33-92588, 333-31362, 333-62818, 333-74752 and 333-81914) and Form S-3 Nos.
(333-52893, 333-85847, 333-86003, 333-64344 and 333-65602) of its audit reports
with respect to the Plan's financial statements as of December 31, 2000 and for
the year then ended. Under these circumstances, Rule 437a under the Securities
Act permits the Plan to file this Annual Report on Form 11-K without a written
consent from Arthur Andersen LLP. However, as a result, Arthur Andersen LLP 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 audited by
Arthur Andersen LLP or any omissions of a material fact required to be stated
therein. Accordingly, you would be unable to assert a claim against Arthur
Andersen LLP under Section 11(a) of the Securities Act because it has not
consented to the incorporation by reference of its previously issued report into
Sirius Satellite Radio Inc.'s filings on Form S-8 Nos. (333-65473, 333-15085,
33-95118, 33-92588, 333-31362, 333-62818, 333-74752 and 333-81914) and Form S-3
Nos. (333-52893, 333-85847, 333-86003, 333-64344 and 333-65602).