<DOCUMENT>
<TYPE>EX-14.1
<SEQUENCE>12
<FILENAME>c32537_ex14-1.txt
<TEXT>
                                                                    EXHIBIT 14.1


                        CONSENT OF INDEPENDENT AUDITORS



We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated March 22, 2004 with respect to the consolidated
financial statements and schedule of SuperCom Ltd for the three-year period
ended December 31, 2003 included in the Registration Statement (Form 20-F)
filed with the Securities and Exchange Commission.


                                            Kost, Forer, Gabbay & Kasierer
                                           A Member of Ernst & Young Global



Tel-Aviv, Israel
June 6, 2004

</TEXT>
</DOCUMENT>
