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-8 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
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San Jose, California
October 7, 1998