PROSPECTUS SUPPLEMENT NO. 8
  (TO PROSPECTUS DATED OCTOBER 24, 1997, AS SUPPLEMENTED BY PROSPECTUS
  SUPPLEMENT NO. 1 DATED NOVEMBER 7, 1997, PROSPECTUS SUPPLEMENT NO. 2
    DATED NOVEMBER 7, 1997, SUPPLEMENT NO. 3 DATED NOVEMBER 21, 1997,
SUPPLEMENT NO. 4 DATED DECEMBER 12, 1997, SUPPLEMENT NO. 5 DATED JANUARY
 13, 1998, SUPPLEMENT NO. 6 DATED FEBRUARY 4, 1998, AND SUPPLEMENT NO. 7
                        DATED FEBRUARY 12, 1998)

                              $115,000,000
                 LEVEL ONE COMMUNICATIONS, INCORPORATED
               4% CONVERTIBLE SUBORDINATED NOTES DUE 2004

     This Prospectus Supplement supplements information contained in that
certain Prospectus dated October 24, 1997, as amended or supplemented
(the "Prospectus") relating to the potential sale from time to time of up
to $115,000,000 aggregate amount of Registrable Notes and the Common
Stock issuable upon conversion thereof by the Selling Holders.  This
Prospectus Supplement is not complete without, and may not be delivered
or utilized except in connection with, the Prospectus, including any
amendments or supplements thereto.  Capitalized terms used herein but not
defined have the meanings assigned to such terms in the Prospectus.

     The following table supplements the information set forth in the
Prospectus under the caption "Selling Securityholders" with respect to
the Selling Securityholders and the respective principal amounts of
Registrable Notes and Common Stock issuable upon conversion thereof
beneficially owned by such Selling Securityholder that may be offered
pursuant to the Prospectus by adding the following line items:




Smith Barney Inc.                                         $5,500,000                137,500
                                                               

BT Alex. Brown Inc.                                       $1,750,000                 43,750




     Unless otherwise noted, all information provided in this Prospectus
Supplement is as of  February 24, 1998.

     THE DATE OF THIS PROSPECTUS SUPPLEMENT IS FEBRUARY 24, 1998.