IGAL BRIGHTMAN & CO. LETTERHEAD
INDEPENDENT AUDITORS' CONSENT
-----------------------------
We consent to the incorporation by reference in Registration Statement No.
33-51023 on Form S-3 and Registration No. 33-55137 on Form S-8 of our
report dated February 15, 1995 relating to AM-HAL Ltd., appearing in this
Annual Report on Form 10-K of AMPAL American Israel Corporation for the
year ended December 31, 1994.
Igal Brightman & Co.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel
March 29, 1995
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation
of our report included in this Form 10-K, into the Company's previously
filed Registration Statement File No. 33-51023 and No.33-55137.
New York, New York
March 29, 1995 Arthur Andersen LLP
COHEN, EYAL, YEHOSHUA & CO. LETTERHEAD
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Ampal Enterprises, we hereby consent
to the incorporation of our reports included in this Form 10K, into the
Company's previously filed Registration Statement File No. 33-51023, and
No. 55137.
Cohen, Eyal, Yehoshua & Co.
March 29, 1995 Certified Public Accountants (Isr.)
FAHN, KANNE & CO. LETTERHEAD
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
---------------------------------------------------
As the independent public accountants of Ampal Financial Services Ltd., we
hereby consent to the incorporation of our report included in FORM 10-K,
into the Company's previously filed Registration Statement File No. 33-
51023 and No. 33-55137.
Fahn, Kanne & Co.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel
March 29, 1995
Shlomo Ziv & Co.
Certified Public Accountants (Isr.)
6 Kaufman St. P.O.B. 50322
Tel-Aviv 61500, Gibor House
Tel. 03-51796111 Fax. 03-5179418
Haita 31018. 2 Hanamal St. P.O.B. 1886
Tel. 04-575025/6 Fax. 04-679461
Summit International Associates Inc.
March 29, 1995
Arthur Andersen & Co.
1345 Avenue of the Americas
New York, NY 10105
U.S.A.
Gentlemen,
Re: Ampal Holdings (1991) Ltd.
Consent of independent public accountants
As independent public accountants, we hereby consent to the incorporation of
our report included in this Form 10-K, into the Company's previously filed
Registration Statement File No. 33-51023, and No. 33-55137.
Sincerely,
Shlomo Ziv & Co.
certified Public Accountants (Isr.)
HAFT & HAFT & CO. LETTERHEAD
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Ampal (Israel) Ltd., we hereby consent
to the incorporation of our report included in this Form 10K, into the
Company's previously filed Registration Statement File No. 33-51023, and
No. 55137.
H.H.S.L. Haft & Haft & Co.
March 29, 1995 Certified Public Accountants (Isr.)
FAHN, KANNE & CO. LETTERHEAD
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
---------------------------------------------------
As the independent public accountants of Ampal Industries (Israel) Ltd., we
hereby consent to the incorporation of our report included in FORM 10-K,
into the Company's previously filed Registration Statement File No. 33-
51023 and No. 33-55137.
Fahn, Kanne & Co.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel
March 29, 1995
COHEN, EYAL, YEHOSHUA & CO. LETTERHEAD
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Ampal Properties Ltd., we hereby
consent to the incorporation of our report included in this Form 10K, into
the Company's previously filed Registration Statement File No. 33-51023,
and No. 55137.
Cohen, Eyal, Yehoshua & Co.
March 29, 1995 Certified Public Accountants (Isr.)
RONEL STETTNER & CO. LETTERHEAD
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation
by reference in the registration statement (File No. 33-51023 and No. 33-
55137) of our report on the financial statements of Bay Heart Limited dated
February 14, 1995, and of our report to the special purpose financial
statements of Bay Heart Limited dated February 15, 1995 included in Ampal
American Israel Corporation's FORM 10-K for the year ended December 31,
1994 and to all references to our firm included in this registration
statement.
Truly yours,
RONEL, STETTNER & CO.
Certified Public Accountants
(Israel)
March 29, 1995
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants of Carmel Container Systems Ltd. we hereby
consent to the incorporation of our report included in this Form 10-k, into
the Company's previously filed Registration Statement File No. 33-51023, and
No. 33-55137.
KOST, LEVARY AND FORER
Certified Pubic Accountants (Israel)
Tel-Aviv, Israel
March 29, 1995
PORAT & CO.
Certified Public Accountants (Isr.)
March 29, 1994
Arthur Andersen & Co.
1345 Avenue of the Americas
New York, NY 10105
Gentlemen,
Re: Consent of Independent Public Accountants
of Country Club Kfar-Saba Ltd.
As independent public accountants, we hereby consent to the incorporation of
our report included in this Form 10-K, into the Company's previously filed
Registration Statement File No. 33-51023, and No. 33-55137.
Porat & Co.
Certified Public Accountants (Isr.)
28 Hayezira at. Ramat-Gan 52521 FAX: 03-7527673: Tel: 03-7527657, 7527651,
7527646: 52521
COHEN, EYAL, YEHOSHUA & CO. LETTERHEAD
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Davidson Atai Publishers Ltd., we
hereby consent to the incorporation of our report included in this Form
10K, into the Company's previously filed Registration Statement File No.
33-51023, and No. 55137.
Cohen, Eyal, Yehoshua & Co.
March 29, 1995 Certified Public Accountants (Isr.)
CR. R. VILLARMARZO Y ASOC. LETTERHEAD
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
We consent to the incorporation by reference in Ampal-American Israel
Corporations previously filed Registration Statements No. 33-51023 and No.
33-55137 of our report dated January 25, 1995 with respect to the Financial
Statements of Hapoalim (Mayo) Casa Bancaria S.A. not separately presented in
Ampal-American Israel Corporation Form 10-K for the year ended December 31,
1994.
Montevideo, March 29, 1995
CR. R. VILLARMARZO Y ASOC.
Ernst & Young International
Certified Public Accountants (Isr.)
Tel Aviv 51006
33 Yavatz Street
P.O. Box 509
Tel: (03)517 4444
Telecopier: (972) 3 517 4440
Halfa 31001
5 Palyam Street
P.O. Box 210
Tel: (04) 670 338
Telecopier: (972) 4 670 319
Jerusalem 91001
33 Jaffa Road
P.O. Box 212
Tel: (02) 253-291
Telecopier: (972) 2 253 292
Somekh Chaikin
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Granite Hacarmal Investments Limited, we
hereby consent to the incorporation of our report dated February 21, 1995,
included in Form 10-K of Ampal American Israel Corporation, previously filed
in Registration Statement File No. 33-51023, and No. 33-55137.
Certified Public Accountants (ISRAEL)
Halfa, March 29, 1995
A Member of the Price Waterhouse Worldwide Organization
MORRIS BRANKIN & CO. LETTERHEAD
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Bank Hapoalim (Cayman) Ltd., we hereby
consent to the incorporation of our report included in this Form 10-K, into
the Company's previously filed Registration Statement File No. 33-51023,
and No. 33-55137.
Morris Brankin & Co.
--------------------
March 29, 1995
Chaikin, Cohen, Rubin
40 Yitshak Sadeh st., Tel-Aviv 67212
Tel: 03-5373980 Fax: 972-3-537387
Certified Public Accountants (Isr.)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Imagenet LTD, we hereby consent to the
incorporation of our report included in this form 10-K, into the Company's
previously filed Registration Statement File No. 33-51023, and No. 33-55137.
Chaikin, Cohen, Rubin
Certified Public Accountants (Isr.)
Tel Aviv, Israel, March 29, 1995
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of MIVNAT HOLDING LIMITED, we hereby
consent to the incorporation of our report included in this Form 10-K, into
the Company's previously filed Registration Statement File No. 33-51023, and
No. 33-55137.
KOST, LEVARY and FORER
Certified Public Accountants (Israel)
Tel-Aviv, Israel
March 29, 1995
HAGGAI WALLENSTEIN & Co. C.P.A. (Isr.)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Moriah Hotels Ltd., we hereby consent to
the incorporation of our report included in this Form 10-K, into the
Company's previously filed Registration Statement File No. 33-51023, and No.
33-55137.
HAGGAI WALLENSTEIN & CO.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel
March 29, 1995
8 Eliash St.
Jerusalem 94586
Tel. 02-244787. 243518
Fax. 02-241368
IZCHACK SHTALBERG C.P.A. (Isr.)
8
94586
02-244787 243518
02-241368
20 Heh Eyar St.
Tel Aviv 62998
Tel. 03-6966181-2-3
Fax. 03-6957454
HAGGAI WALLENSTEIN C.P.A. (Isr.)
DANNI LEVIN C.P.A. (Isr.)
ELANA DREIHER C.P.A. (Isr.)
OFFER ORLICKY C.P.A. (Isr.)
IDDO WALLENSTEIN C.P.A. (Isr.)
MOSHE ATTIAS C.P.A. (Isr.)
20
62998
03-6966181-2-3
03-6957454
KESSLEMAN & KESSLEMAN LETTERHEAD
COOPERS & LYBRAND
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation
of our report, dated March 15, 1995, on the consolidated financial
statements of Ophir Holding Ltd., for the year ended December 31, 1994,
included in Ampal-American Israel Corporation's Form 10-K, into the Ampal-
American Israel Corporation's previously filed Registration Statement File
No. 33-51023, and No. 33-55137.
Signature
---------
Tel-Aviv, Israel
March 29, 1995
BRAUDE & CO.
CERTIFIED PUBLIC ACCOUNTANTS (ISRAEL)
INCORPORATING GOREN, BEN YAKAKOV & CO.
J:\LETER-95\MER\ARTHUR
REF Ref: 4021
29 March 1995
Arthur Andersen
Certified Public Accountants
1345 Avenue of the Americas
New York, NY 10105
U.S.A.
Dear Sirs,
Re: Consent of Independent Public Accountants
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation of
our report on the financial statements of Orlite Engineering Company Ltd. for
the year ended December 31, 1994, dated February 16, 1995, included in this
Form 10-K. Into the Ampal American-Israel Corporation's previously filed
Registration Statement File No. 33-51023, and No. 33-55137.
Best Regards,
JERUSALEM 91002, 33 JAFFA ROAD, P.O.B. 347, TEL. (02) 252421
TEL AVIV 68125, 29 HAMERED ST. P.O.B. 60180, TEL. (03) 5140808
HAIFA 31338, 65 ATZMAUT ORAD, P.O.B. 33958, TEL. (04) 554224
FAX: HAIFA 04~523052 JERUSALEM 02~246890 , TEL AVIV 03-5101918
[Logo]
Shlomo Ziv & Co.
Certified Public Accountants (Isr.)
6 Kaufman St. P.O.B. 50322
Tel-Aviv 61300, Gibor House
Tel. 03-5179611
Fax. 03-5179418
Haifa 31018, 2 Hanamal St. P.O.B. 1336
Tel. 04-675025/6
Fax. 04-679461
March 29, 1995
Arthur Anderson & Co.
1345 Avenue of the Americas
New York, N.Y. 10105
U.S.A.
Gentlemen,
Re: Paradise Mattresses (1992) Ltd.
Consent of independent public accountants
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation of
our report included in this Form 10-K, into the Company's previously filed
Registration Statement File No. 33-51023, and No. 33-55137.
Sincerely,
Shlomo Ziv & Co.
certified Public Accountants (Isr.)
REUVENI, HARTUV, TEPPER & CO. LETTERHEAD
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation
by reference in the Registration Statement of our report on the financial
statements of Pri Haemek (Canned and Frozen Food) 88 Ltd. dated March 14,
1995 included in Ampal American Israel Corporation's FORM 10-K for the year
ended December 31, 1994 into Ampal American Israel Corporation's previously
filed Registration Statement File No. 33-51023 and No. 33-55237 and to all
references to our firm included in such registration statement .
March 29, 1995
Reuveni, Hartuv Tepper & Co.
----------------------------
Certified Public Accountants (Isr.)
[Logo]
DOV KAHANA & CO.
Certified Public Accountants (Isr.)
54 Bezalel St. Ramat-Gan
P.O. Box 3532, Ramat-Gan 52134
Tel. 5759581
Fax. 5759584
Dov Kahana, C.P.A. (Isr.)
Joseph Benaltabet, C.P.A. (Isr.)
Michael Levy, C.P.A. (Isr.)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation of
our report on the financial statements of Red Sea Marineland Holding (1973)
Ltd. dated March 13, 1995 included in this Form 10-K, into the Company's
previously filed Registration Statement File No. 33-51023, and No. 33-55137.
Dov Kahana & Co.
Certified Public Accountants (Isr.)
Ramat-Gan, March 29, 1995
21146
[Logo]
DOV KAHANA & CO.
Certified Public Accountants (Isr.)
54 Bezalel St. Ramat-Gan
P.O. Box 3532, Ramat-Gan 52134
Tel. 5759581
Fax. 5759584
Dov Kahana, C.P.A. (Isr.)
Joseph Benaltabet, C.P.A. (Isr.)
Michael Levy, C.P.A. (Isr.)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation of
our report on the financial statements of Red Sea Under Water Observatory
Ltd. dated March 13, 1995 included in this Form 10-K, into the Company's
previously filed Registration Statement File No. 33-51023, and No. 33-55137.
Dov Kahana & Co.
Certified Public Accountants (Isr.)
Ramat-Gan, March 29, 1995
21146
REUVENI, HARTUV, TEPPER & CO. LETTERHEAD
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation
by reference in the Registration Statement of our report on the financial
statements of the Snow and Cool Palace (Limited Partnership) dated March 1,
1995 included in Ampal American Israel Corporation's FORM 10-K for the year
ended December 31, 1994 into Ampal American Israel Corporation's previously
filed Registration Statement Files No. 33-51023 and No. 33-55237 and to all
references to our firm included in such registration statement .
March 29, 1995
Reuveni, Hartuv Tepper & Co.
----------------------------
Certified Public Accountants (Isr.)
[Logo]
Almagor & Co.-CPA (ISR)
Abba Hillel Rd.
P.O. Box 3600, Zip 52134
Ramat-Gan, Israel
Tel. 972-3-5760606
Fax. 972-3-5754671
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants, we hereby consent to the incorporation of
our report on the consolidated financial statements of Teledata Communication
Ltd. dated February 20, 1995 included in this Form 10-K, into the previously
filed Registration Statement File No. 33-51023, and No. 33-55137 of Ampal
American Israel Corporation.
Almagor & Co.
Certified Public Accountants
March 29, 1995
[Logo]
Igal Brightman & Co.
3 Daniel Frisch Street
Tel Aviv 64731, Israel
P.O.B. 16593, Tel Aviv 61184
Tel. 972(3) 892-4111
Fax. 972(3) 856-0130
INDEPENDENT AUDITORS' CONSENT
-----------------------------
We consent to the incorporation by reference in Registration Statement No.
33-51023 on Form S-3 and Registration No. 33-55137 on Form S-8 of our report
dated March 20, 1995 relating to Trinet Investments in High-Tech Ltd.,
appearing in this Annual Report on Form 10-K of AMPAL American Israel
Corporation for the year ended December 31, 1994.
Igal Brightman & Co.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel
March 29, 1995
Deloitte Touche
Tohmatsu
International
I. Brightman, M. Bar-Levav, C. Schwartzbard, D. Valiano, A. Inbar, B(D)
Ratowitz, Z. Feldman, S. Gotnall, R. Benvenisu, E. Hendler
Office in Jerusalem: New Clal Center, 42 Agrippas Street
Jerusalem 94301, Israel Tel. 972(2) 235157 Fax. 972(2) 233628
[Logo]
Igal Brightman & Co.
3 Daniel Frisch Street
Tel Aviv 64731, Israel
P.O.B. 16593, Tel Aviv 61184
Tel. 972(3) 892-4111
Fax. 972(3) 856-0130
INDEPENDENT AUDITORS' CONSENT
-----------------------------
We consent to the incorporation by reference in Registration Statement No.
33-51023 on Form S-3 and Registration No. 33-55137 on Form S-8 of our report
dated March 20, 1995 relating to Trinet Venture Capital Ltd., appearing in
this Annual Report on Form 10-K of AMPAL American Israel Corporation for the
year ended December 31, 1994.
Igal Brightman & Co.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel
March 29, 1995
Deloitte Touche
Tohmatsu
International
I. Brightman, M. Bar-Levav, C. Schwartzbard, D. Valiano, A. Inbar, B(D)
Ratowitz, Z. Feldman, S. Gotnall, R. Benvenisu, E. Hendler
Office in Jerusalem: New Clal Center, 42 Agrippas Street
Jerusalem 94301, Israel Tel. 972(2) 235157 Fax. 972(2) 233628