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                                                                 EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

       We consent to the use in this Amendment 1 to Registration Statement
No. 333-117346 of iBasis, Inc. on Form S-1 of our report dated February 27,
2004 (which report expresses an unqualified opinion and includes an
explanatory paragraph relating to a change in the method of accounting for
goodwill and other intangible assets), appearing in the Prospectus, which is
part of this Registration Statement.

/s/ Deloitte & Touche LLP

Boston, Massachusetts
August 13, 2004