Exhibit 23.1
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                              Accountant's Consent

The Board of Directors
Vitesse Semiconductor Corporation

     We consent to incorporation by reference in the registration statement on
Form S-3 of our report dated October 14, 1998, relating to the consolidated
balance sheets of Vitesse Semiconductor Corporation and subsidiaries as of
September 30, 1998 and 1997, and the related consolidated statements of
operations, shareholders' equity and cash flows for each of the years in the
three year period ended September 30, 1998, and related schedule, which report
appears in the September 30, 1998 annual report on Form 10-K of Vitesse
Semiconductor Corporation, and to reference to our firm under the heading
"Experts" in the registration statement.

Los Angeles, California
February 17, 1999