EX-15 13 exhibit157.htm Exhibit 15

Exhibit 15.7




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 6th February, 2006, with respect to the financial statements of Magic Italy Srl 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/ Federico Pozzi

Federico Pozzi

Revisore Ufficiale dei Conti




April 5, 2006