EXHIBIT 23.2
 
                         INDEPENDENT AUDITOR'S CONSENT
 
To the Board of Directors
 
Delta Woodside, Inc.:
 
   
We consent to the inclusion of our report dated February 19, 1999 with respect
to the combined balance sheets of the Nautilus Business as of January 4, 1999,
June 27, 1998 and June 28, 1997, and the related combined statements of
operations and accumulated deficit and cash flows for the six-months ended
January 4, 1999, and for each of the years in the three-year period ended June
27, 1998, which report appears in the Form S-1 of Direct Focus, Inc. and to the
reference to our firm under the heading "Experts" in the prospectus.
    
 
/s/_KPMG PEAT MARWICK LLP__
   
KPMG Peat Marwick LLP
Greenville, South Carolina
April 9, 1999
    
 
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