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EXHIBIT 23.2

               CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-17545) pertaining to the 1990 Stock Plan, the Registration Statement
(Form S-8 No. 333-98130) pertaining to the 1990 Stock Plan, 1995 Performance
Based Stock Option Plan and 1995 New Director Option Plan, the Registration
Statement (Form S-8 No. 333-68425) pertaining to the 1997 Nonstatutory Stock
Option Plan, and the Registration Statement (Form S-8 No. 333-36756) pertaining
to the 1999 Stock Plan of our report dated March 4, 1999, with respect to the
Euphonix, Inc. consolidated statements of operations, shareholders' equity and
cash flows for the year ended December 31, 1998 included in its Annual Report
(Form 10-K) for the year ended December 31, 2000, filed with the Securities and
Exchange Commission.


                                                 /s/ Ernst & Young LLP


San Jose, California
March 26, 2001


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