Exhibit 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM -------------------------------------------------------- MER Telemanagement Solutions Ltd. 22 Zarhin Street Ra'anana 43662, Israel We hereby consent to the reference to our firm under the caption "Experts" in the Prospectus constituting a part of this Registration Statement of Mer Telemanagement Solutions Ltd. (the "Company"), and to the incorporation by reference in the Prospectus constituting a part of this Registration Statement of our report dated March 3, 2005, relating to the financial statements of Jusan, S.A., which appears in the Company's Annual Report on Form 20-F for the year ended December 31, 2004. BDO Audiberia /s/BDO Audiberia - ---------------- Peter D. Cook Madrid, Spain September 7, 2005