Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 14, 2007 relating to the financial statements which appear in XTL Biopharmaceuticals Ltd’s Annual Report on Form 20-F for the year ended December 31, 2006.
/s/ Kesselman & Kesselman
Kesselman & Kesselman
Certified Public Accountant (Isr.)
A member of PricewaterhouseCoopers
International Limited
Tel Aviv, Israel
December 13, 2007