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Exhibit 14(a)
Consent of Independent Auditors
We consent to the incorporation by reference in the Registration Statements on Form S-8 (Registration No. 333-112993) of our report dated February 22, 2004, with respect to the consolidated financial statements of Lipman Electronic Engineering Ltd., included in this Annual Report on Form 20-F for the year ended December 31, 2003.
March 31, 2004 KOST, FORER, GABBAY & KASIERER
Tel-Aviv, Israel A Member of Ernst & Young Global