Exhibit 1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent  public  Accountants,  we hereby consent to the inclusion in this
Current  Report on Form 8-K of Data Systems & Software  Inc. of our report dated
August 27,  2001  (except for Note 22, as to which the date is December 7, 2001)
relating to Endan IT Solutions Ltd. and to the incorporation by reference in the
registration   statements   of  Data  Systems  &  Software   Inc.  on  Form  S-3
(Registration Nos.  333-90017 and 333-76614) and in the registration  statements
of Data  Systems &  Software  Inc.  on Forms S-8  (Registration  Nos.  33-88422,
33-94974, 33-99196, 333-36159, 333-65799, 333-82416 and 333-82418).


                                                  s/Luboshitz Kasierer
                                                  Luboshitz Kasierer
                                                  Arthur Andersen

Tel-Aviv, Israel
February 12, 2002