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EXHIBIT 23
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INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration
Statement of Comdial Corporation on Form S-8 of our report dated January 28,
2000, appearing in the Annual Report on Form 10-K of Comdial Corporation for the
year ended December 31, 1999.
/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
Richmond, Virginia
November 15, 2000
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