EXHIBIT 23.2



INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Registration Statement of 
Rockford Industries, Inc. on Form S-8 of our report dated February 26, 1998, 
appearing in the Annual Report of Form 10-K of Rockford Industries, Inc. for the
year ended December 31, 1997.

Deloitte & Touche LLP

Costa Mesa, California
July 17, 1998