INDEPENDENT AUDITORS' CONSENT We consent to the incorporation by reference in the Registration Statement of Tower Semiconductor Ltd. (the "Company"), on Form F-3, of our report dated February 24, 2003 appearing in the Annual Report on Form 20-F of the Company for the year ended December 31, 2002, and to the reference to us under the headings "Selected Consolidated Financial Data" and "Experts" in the Prospectus, which is part of this Registration Statement. Brightman Almagor & Co. Certified Public Accountants A member of Deloitte Touche Tohmatsu Tel Aviv, Israel November 13, 2003
Tower Semiconductor (TSEM) F-3Shelf registration (foreign)
Filed: 14 Nov 03, 12:00am