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 1998 Non-Officer Employee 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
December 16, 1998