EXHIBIT 23.2
 
                         INDEPENDENT AUDITORS' CONSENT
   
  We consent to the incorporation by reference in this Amendment No. 1 to
Registration Statement 333-65433 of Level One Communications, Inc. on Form S-3
of our report dated June 18, 1997 on the financial statements of Acclaim
Communications, Inc., appearing in Amendment No. 2 to the Current Report on
Form 8-K/A of Level One Communications, Inc. as filed on October 7, 1998. We
also consent to the reference to us under the heading "Experts" in the
Prospectus, which is a part of this Registration Statement.     
 
  /s/ Deloitte & Touche LLP
_____________________________________
San Jose, California
   
November 19, 1998