<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>5
<FILENAME>v82820exv23w2.txt
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<PAGE>
                                                                    Exhibit 23.2

                    [Letterhead of Deloitte Touche Tohmatsu]


                          INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statements on
Form S-8 of Deswell Industries, Inc. of our report dated June 28, 2002,
appearing in the Annual Report on Form 20-F of Deswell Industries, Inc for the
year ended March 31, 2002.


/s/ Deloitte Touche Tohmatsu

Hong Kong
June 28, 2002

</TEXT>
</DOCUMENT>
