EX-15 8 exhibit152.htm

Exhibit 15

Exhibit 15.2

CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements on Form S-8 (File Nos. 333-13270, 333-11220, 333-1946, 333-10794, 333-113552 and 333-132221) of Magic Software Enterprises Ltd., of our report dated 27^th. March 2006, with respect to the financial statements of Magic Software Enterprises (UK) Limited as of December 31, 2005, which report appears in the Annual Report on Form 20-F of Magic Software Enterprises Ltd. for the year ended December 31, 2005.

/s/ LEVY COHEN & CO.

LEVY COHEN & CO.

Registered Auditors

4^th. April 2006