<DOCUMENT>
<TYPE>EX-14.2
<SEQUENCE>13
<FILENAME>c32537_ex14-2.txt
<TEXT>
                                                                         Ex 14.2


                            BDO McCabe Lo & Co
                            Certified Public Accountants

                            8th Floor Wing On Centre
                            111 Connaught Road Central
                            Hong Kong
                            Telephone: (852) 2541 5041
                            Facsimile: (852) 2815 2239


We hereby consent to the use in the Registration Statement of SuperCom Limited
on Form 20-F of our report dated February 10, 2004 relating to the consolidated
financial statements of SuperCom Asia Pacific Limited for the year ended
December 31, 2003 that is contained in that Registration Statement.

We also consent to the reference to us under the caption 'Statement by Experts'
in the Registration Statement.








/s/ BDO McCabe Lo & Co
-------------------------
BDO McCabe Lo & Company
Hong Kong


June 3, 2004

</TEXT>
</DOCUMENT>
