<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>12
<FILENAME>v016138_ex23-1.txt
<TEXT>
                        CONSENT OF INDEPENDENT REGISTERED
                             PUBLIC ACCOUNTING FIRM


The Board of Directors
Data Systems and Software, Inc.:

We consent to the  incorporation  by  reference in the  registration  statements
(Nos.  33-88442,  33-99196,  33-94974,  333-65799,   333-36159,  333-82418,  and
333-82416)  on  Form  S-8  and  the  registration  statements  (Nos.  333-90017,
333-76614,  333-92174 and  333-102334) on Form S-3 of Data Systems and Software,
Inc. of our report dated March 7, 2003, except as to the first paragraph of Note
3 and the third and fourth sentences of the second paragraph of Note 8(a), which
are as of April  10,  2003,  with  respect  to the  consolidated  statements  of
operations,  changes in shareholders'  equity and cash flows of Data Systems and
Software,  Inc. and  subsidiaries  for the year ended  December 31, 2002,  which
report  appears in the  December  31,  2004  annual  report on Form 10-K of Data
Systems  and  Software,  Inc.  Our report  refers to changes in  accounting  for
goodwill and intangible assets beginning January 1, 2002.


/s/ KPMG LLP

Short Hills, New Jersey

April 14, 2005




</TEXT>
</DOCUMENT>
