Exhibit 23.3

                 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, Sirius Satellite Radio Inc. ("Sirius") and the
Sirius Satellite Radio 401(k) Savings Plan (the "Plan") each dismissed Arthur
Andersen LLP as its independent auditor and appointed Ernst & Young LLP as its
independent auditor. Prior to the date of this registration statement on Form
S-8, the Arthur Andersen LLP partner responsible for the audit of the most
recent audited financial statements of both Sirius, as of December 31, 2001 and
for the year then ended, and the Plan as of December 31, 2000 and for the year
then ended resigned from Arthur Andersen LLP. Further, Sirius understands that
Arthur Andersen LLP has ceased auditing public companies prior to the date of
this registration statement. As a result, after reasonable efforts, both Sirius
and the Plan have been unable to obtain Arthur Andersen LLP's written consent to
the incorporation by reference into this registration statement of Arthur
Andersen LLP's audit reports with respect to those financial statements. Under
these circumstances, Rule 437a under the Securities Act permits Sirius and the
Plan to file this registration statement without a written consent from Arthur
Andersen LLP. However, because of the omission of that consent, Arthur Andersen
LLP will not have any liability under Section 11(a) of the Securities Act for
any untrue statement of a material fact contained in the financial statements
audited by Arthur Andersen LLP that are incorporated by reference in this
registration statement or for any omission of a material fact required to be
stated in this registration statement.