EXHIBIT 23.2

INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation by reference in Post Effective  Amendment No. 1
to Registration  Statement No. 33-94914 on Form S-8,  Registration No. 333-30237
on Form S-8 and Registration  No. 333-22535 on From S-3 of Hirsch  International
Corp.  and  Subsidiaries  of our report dated April 22, 1999,  appearing in this
Annual Report on Form 10-K of Hirsch  International  Corp. and  Subsidiaries for
the year ended January 31, 2001.


/s/ DELOITTE & TOUCHE LLP
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Deloitte & Touch LLP


Jericho, New York
May 7, 2001