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