The Board of Directors
Elbit Imaging Ltd.:
We consent to the incorporation by reference in the registration statements on Form S-8 of Elbit Imaging Ltd. (Registration No. 333-130852, No. 333-117509 and No. 333-136684) of our report dated June 27, 2008 with respect to the consolidated balance sheet of Plaza Centers N.V. (formerly: Plaza Centers (Europe) B.V) as of December 31, 2007 and 2006 and the related consolidated statements of income, changes in shareholders’ equity and cash flows for each of the years in the two-year period ended December 31, 2007 prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board, which report appear in the December 31, 2007 Annual Report on Form 20-F of Elbit Imaging Ltd.
/s/ KPMG Hungária Kft.
KPMG Hungária Kft.
Budapest, Hungary
June 27, 2008
