Kulicke and Soffa Industries (KLIC) 8-K Management’s Discussion and Analysis of Financial Condition and Results of Operations

Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 2-68488, 33-12453, 33-13577, 33-30884, 33-39265, 333-00567, 333-69445, 333-69441, 333-37276, 333-37278, 333-103433 and 333-103435) and Form S-3 (Nos. 333-106912, 333-82910, 333-11478 and 333-112373) of Kulicke and Soffa Industries, Inc. of our report dated November 19, 2003 , except as to the discontinued operations described in Note 2, Note 4 and Note 13 which are as of May 6, 2004, relating to the financial statements and financial statement schedule, which appear in this Form 8-K.

/s/ PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania

October 5, 2004