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