1 EXHIBIT 23.2 INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in the Post-Effective Amendment No. 1 to Registration Statement No. 333-18981 of SRS Labs, Inc. on Form S-8 pertaining to the SRS Labs, Inc. Amended and Restated 1996 Long-Term Incentive Plan, of our report dated January 31, 1997 appearing in the Annual Report on Form 10-KSB of SRS Labs, Inc. for the year ended December 31, 1996. /s/ Deloitte & Touche LLP Costa Mesa, California September 4, 1997