EXHIBIT 23.2



                         INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement of 
Level One Communications, Incorporated on Form S-3 of our report on Acclaim 
Communications, Inc. dated June 18, 1997, appearing in the Amendment No. 2 to 
the Current Report on Form 8-K/A of Level One Communications, Incorporated as
filed on October 7, 1998. We also consent to the reference to us under the
heading "Experts" in such Prospectus.



/s/ DELOITTE & TOUCHE LLP
- -------------------------------
San Jose, California
October 7, 1998