EXHIBIT 23.2
INDEPENDENT PUBLIC ACCOUNTANTS' CONSENT
The Board of Directors
RSI Systems, Inc.:
We consent to incorporation by reference in the registration statements
(commission File numbers 333-62573, 33-95912, 333-18613, 333-70773 and
333-46721) on Forms S-8 and S-3 of RSI Systems, Inc. of our report dated
September 7, 2000, relating to the balance sheet of RSI Systems, Inc. as of June
30, 2000 and the related statement of operations, stockholders' equity, and cash
flows for the year then ended, which report appears in the June 30, 2000 annual
report on Form 10-KSB of RSI Systems, Inc.
/s/ LUND KOEHLER COX & ARKEMA, LLP
Minneapolis, Minnesota
September 27, 2000
