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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 1992 Employee Stock Purchase Plan of ReSound Corporation
of our report dated January 23, 1998, 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, 1997 filed with the Securities and
Exchange Commission.

                                                 /s/ ERNST & YOUNG LLP

Palo Alto, California
June 24, 1998