EXHIBIT 23.2

              CONSENT OF ALMAGOR & CO. CPA (ISR), INDEPENDENT AUDITORS

We consent to the incorporation by reference in this Registration Statement
pertaining to the 1991 Employee and Consultant Stock Plan of our report dated
January 22, 1998, with respect to the financial statements of DSP
Semiconductors, Ltd. as of December 31, 1997 and for the year then ended, which
was incorporated by reference in the Annual Report on Form 10-K for the year
ended December 31, 1997.

However, the financial statements of DSP Semiconductors, Ltd. were not 
separately included in the Annual Report on Form 10-K filed with the 
Securities and Exchange Commission.



/s/ ALMAGOR & CO.
Almagor & Co.
Certified Public Accountants (Israel)
Tel Aviv, Israel
May 19, 1998