S3 INC
S-8, EX-23.2, 2000-10-27
COMPUTER COMMUNICATIONS EQUIPMENT
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                                                                    EXHIBIT 23.2

CONSENT OF DELOITTE & TOUCHE LLP, INDEPENDENT AUDITORS

     We consent to the incorporation by reference in this Registration Statement
of S3 Incorporated on Form S-8 of our report dated January 23, 1998 on the
consolidated financial statements for the year ended December 31, 1997 appearing
in the Annual Report on Form 10-K of S3 Incorporated for the year ended December
31, 1999.

                                    /s/ DELOITTE & TOUCHE LLP
                                    San Jose, California

                                    October 26, 2000





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