U.S. Robotics Corporation 401(k)
                                                         Retirement Savings Plan


              CONSENT OF MORRIS, DAVIS & CHAN, INDEPENDENT AUDITORS



We consent to the  incorporation  by  reference  in the  Registration  Statement
number  333-29099 on Form S-8 filed with the Securities and Exchange  Commission
on June 12, 1997 and  Registration  Statement  number 33-97632 on Form S-8 filed
with the  Securities  and Exchange  Commission on October 2, 1995, as amended by
Amendment  No. 1 filed  August 5, 1997,  pertaining  to our report dated July 2,
1998 with respect to the financial statements and schedules of the U.S. Robotics
Corporation  401(k) Retirement Savings Plan included in this Annual Report (Form
11-K) for the year ended December 31, 1997.


/s/  Morris, Davis & Chan
- ----------------------------
Morris, Davis & Chan
Oakland, California
July 2, 1998

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