EXHIBIT 23.3
Deloitte | Brightman Almagor |
1 Azrielli Center | |
Tel Aviv 67021 | |
P.O.B. 16593, Tel Aviv 61164 | |
Israel | |
Tel: +972 (3) 608 5555 | |
Fax: +972 (3) 609 4022 | |
info@deloitte.co.il | |
www.deloitte.com |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form F-3 of our report dated February 7, 2007, relating to the financial statements of Tower Semiconductor Ltd. appearing in the Annual Report on Form 20-F of Tower Semiconductor Ltd. for the year ended December 31, 2006 filed on June 25, 2007. We also consent to the reference to us under the heading “Experts” in this Registration Statement.
/s/ Brightman Almagor & Co.
Brightman Almagor & Co.
Certified Public Accountants
A Member Firm of Deloitte Touche Tohmatsu
Tel Aviv, Israel
January 17, 2008
Audit Tax Consulting Financial Advisory | Member of |
Deloitte Touche Tomatsu |