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, Sirius Satellite Radio Inc. dismissed Arthur
Andersen LLP ("Andersen") as its independent auditors and appointed Ernst &
Young LLP as its independent auditors. Prior to the date of this Annual Report
on Form 10-K which is incorporated by reference into Sirius Satellite Radio
Inc.'s filings on Form S-8 Nos. (333-81914, 333-74752, 333-65473, 333-15085,
33-95118, 33-92588, 333-31362, 333-62818, 333-81914, 333-100083 and 333-101515)
and Form S-3 Nos. (333-64344, 333-65602, 333-52893, 333-85847 and 333-86003),
the Andersen partner responsible for the audit of the financial statements of
Sirius Satellite Radio Inc. as of December 31, 2001 and for the year then ended
resigned from Andersen. As a result, after reasonable efforts, Sirius Satellite
Radio Inc. has been unable to obtain Andersen's written consent to the
incorporation by reference into Sirius Satellite Radio Inc.'s filings on Form
S-8 Nos. (333-81914, 333-74752, 333-65473, 333-15085, 33-95118, 33-92588,
333-31362, 333-62818, 333-81914, 333-100083 and 333-101515) and Form S-3 Nos.
(333-64344, 333-65602, 333-52893, 333-85847 and 333-86003) of its audit reports
with respect to Sirius Satellite Radio Inc.'s financial statements as of
December 31, 2001 and for the year then ended. Under these circumstances, Rule
437a under the Securities Act permits us to file this Annual Report on Form 10-K
without a written consent from Andersen. However, as a result, Andersen 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
Andersen or any omissions of a material fact required to be stated therein.
Accordingly, you would be unable to assert a claim against Andersen 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. (333-81914, 333-74752, 333-65473,
333-15085, 33-95118, 33-92588, 333-31362, 333-62818, 333-81914, 333-100083 and
333-101515) and Form S-3 Nos. (333-64344, 333-65602, 333-52893, 333-85847 and
333-86003).