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 Amendment No. 1 to Registration Statement No. 333-148747 on Form F-3 of our report dated February 6, 2008, relating to the financial statements of Tower Semiconductor Ltd. appearing in Form 6-K of Tower Semiconductor Ltd. filed with the commission on February 7, 2008 and to the reference to us under the heading “Experts” in the Prospectus, which is part of such Registration Statement.
/s/ Brightman Almagor & Co.
Brightman Almagor & Co.
A member of Deloitte Touche Tohmatsu
February 12, 2008