<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>exhibit23_2.txt
<TEXT>





                                                                   EXHIBIT 23.2




            Consent of Independent Registered Public Accounting Firm


The Board of Directors
Eltek Ltd.

We consent to the use of our report  dated June 14,  2004,  with  respect to the
consolidated  and company  balance sheets of Eltek Ltd., as of December 31, 2003
and 2002, and the related  consolidated  and company  statements of operations,
changes  in  shareholders'  equity  and cash  flows for each of the years in the
three-year period ended December 31, 2003, incorporated herein by reference. Our
audit report dated June 14, 2004 contains an  explanatory  paragraph that states
that the above mentioned financial  statements are stated in values adjusted for
the  changes  in the  general  purchasing  power  of the  Israeli  currency,  in
accordance  with Opinions of the Institute of Certified  Public  Accountants in
Israel.





/s/Somekh Chaikin
-----------------
Somekh Chaikin
Certified Public Accountants (Isr.)
Member Firm of KPMG International

Tel Aviv, Israel
March 24, 2005


</TEXT>
</DOCUMENT>
