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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) pertaining to the 1997 Stock Plan of ReSound Corporation of our report
dated January 28, 1997, with respect to the consolidated financial statements
and schedule of ReSound Corporation included in its Annual Report (Form 10-K)
for the year ended December 31, 1996, filed with the Securities and Exchange
Commission. 

                                                         ERNST & YOUNG LLP


Palo Alto, California
February 13, 1998