TBC CORP
S-8, EX-23, 2000-10-27
MOTOR VEHICLES & MOTOR VEHICLE PARTS & SUPPLIES
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                                                                  Exhibit 23.2



                                                                 ARTHUR ANDERSEN



              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


As  independent   certified  public  accountants,   we  hereby  consent  to  the
incorporation  by reference in this  registration  statement on Form S-8 for TBC
Corporation's  2000 Stock Option Plan of our report dated March 20, 2000, on the
consolidated  financial  statements  of TKI  Holdings,  Inc.  for the year ended
December 31, 1999,  included in TBC Corporation's  Form 8-K/A-1 dated August 21,
2000, and to all references to our Firm included in this registration statement.


/s/ Arthur Andersen LLP


West Palm Beach, Florida
  October 26, 2000













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