EXHIBIT 23.1


                      CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     
     As independent public accountants, we hereby consent to the 
incorporation by reference in this registration statement on Form S-8 of our 
reports contained in the following Level One Communications, Incorporated's 
filings:




REPORT DATE          FILING
                  
March 13, 1998       Form 10-K; Year ended December 28, 1997
December 9, 1998     Form 8-K/A; Filed on December 16, 1998
February 2, 1999     Form 8-K/A; Filed on February 3, 1999


We also consent to all references to our Firm included in this registration 
statement.

By:  /s/  ARTHUR ANDERSEN LLP

Sacramento, California
February 3, 1999