Exhibit 23.3
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Zion Oil & Gas, Inc.
We consent to the use of our reports dated March 16, 2010 and March 30, 2009, with respect to the balance sheets of Zion Oil & Gas, Inc. (a development stage company) as of December 31, 2009, 2008 and 2007, and the related statements of operations, stockholders' equity and cash flows for each of the years in the three-year period ended December 31, 2009 and for the period from April 6, 2000 (inception) to December 31, 2009 and the effectiveness of internal control over financiali reporting as of December 31, 2009, incorporated herein by reference and to the reference to our firm under the heading "Experts" in the prospectus. Our reports dated March 16, 2010 and March 30, 2009 contain an explanatory paragraph that states that Zion Oil & Gas Inc. is in the development stage and has no operating revenue, limited capital resources and a loss from operations, all of which raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of that uncertainty.
/s/ Somekh Chaikin
Certified Public Accountants (Isr.)
A Member of KPMG International
Tel Aviv Israel
March 25, 2010
