1

                                                                Exhibit 23.2

                   CONSENT OF DELOITTE & TOUCHE LLP

We consent to the use in this Amendment No. 1 to Registration Statement No.
333-21881 of JTS Corporation of our report dated March 1, 1996, appearing in
the Prospectus, which is part of this Registration Statement, insofar as such
report relates to the consolidated financial statements and schedule of Atari
Corporation (now JTS Corporation) as of December 31, 1995 and for the two years
in the period ended December 31, 1995. We also consent to the reference to us
under the headings "Experts" in such Prospectus.


                                        /s/ DELOITTE & TOUCHE LLP

                                        DELOITTE & TOUCHE LLP


San Jose, California
May 2, 1997