Exhibit 23


                         CONSENT OF INDEPENDENT AUDITORS



We consent to the  incorporation by reference in the  Registration  Statement on
Form S-8  (333-94995)  pertaining  to the 1996 CSI Stock Option  Plan,  the 1999
Section 3(i) Share Option Plan,  the 1999 Employee  Stock  Purchase Plan and the
1999 Non-Employee Directors Stock Option Plan of Commtouch Software Ltd., of our
report  dated  February  14,  2001 with  respect to the  consolidated  financial
statements and schedule of Commtouch Software Ltd. included in its Annual Report
on Form 20-F for the year ended December 31, 2000, filed with the Securities and
Exchange Commission.



Tel-Aviv, Israel
May 15, 2001


                                  KOST, FORER & GABBAY
                       A member of Ernst & Young international