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Exhibit 23.4
December 4, 2006
Consent of Expert
We consent to the reference to our firm under the caption “Experts” in the Registration Statement on Form F-3 and related prospectus of B.O.S. Better Online Solutions Ltd. for the registration of transferable rights, exercisable to purchase ordinary shares of the Company, nominal value NIS 4.00 per share.
Variance Economic Consulting Ltd.
By:/s/ Variance Economic Consulting Ltd.
Name: Ram Levy
Title: Manager