SRS LABS INC
S-8, EX-23.2, 2000-09-19
PATENT OWNERS & LESSORS
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<PAGE>   1

                                                                    EXHIBIT 23.2

                          INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Registration Statement of
SRS Labs, Inc. pertaining to the SRS Labs, Inc. Amended and Restated 1996
Long-Term Incentive Plan, as amended, on Form S-8 of our report dated March 3,
2000 (March 9, 2000 as to Note 13), appearing in the Annual Report on Form 10-K
of SRS Labs, Inc. for the fiscal year ended December 31, 1999.


/s/ DELOITTE & TOUCHE LLP


Costa Mesa, California
September 18, 2000



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