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<PAGE> 1
EXHIBIT 23.2
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our reports dated February 3, 2000
included in @plan.inc's Form 10-K for the year ended December 31, 1999 and to
all references to our Firm included in this registration statement.
ARTHUR ANDERSEN LLP
January 19, 2001
New York, New York
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