INDEPENDENT AUDITORS' CONSENT



We consent to the incorporation by reference in this  Registration  Statement of
ILX  Incorporated  on Form S-3 of our report dated March 25, 1997,  appearing in
the Annual Report on Form 10-K of ILX  Incorporated  for the year ended December
31, 1996.


/s/ DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP
Phoenix, Arizona

July 15, 1997

                                  Exhibit 23.2