Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Amendment No. 1 to Registration Statement on Form F-3 (File No. 333-177138) of our report dated April 30, 2012, relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in Alon Holding Blue Square – Israel Ltd’s Annual Report on Form 20-F for the year ended December 31, 2011. We also consent to reference to us under the heading "Experts" in such Registration Statement.
| Haifa, Israel | /s/ Kesselman & Kesselman | ||
| May 31, 2012 | Kesselman & Kesselman | ||
| Certified Public Accountants (Isr.) | |||
| A member of PricewaterhouseCoopers International Limited |