EXHIBIT 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-____________) pertaining to the 2003 Israeli Stock Option Plan of
SigValue, of our reports dated November 30, 2006, with respect to the
consolidated financial statements and schedule of Amdocs Limited, Amdocs Limited
management's assessment of the effectiveness of internal control over financial
reporting, and the effectiveness of internal control over financial reporting of
Amdocs Limited, included in its Amendment No. 1 to Form 20-F (Annual Report) for
the year ended September 30, 2006, filed with the Securities and Exchange
Commission.

/s/ Ernst & Young LLP

New York, NY
February 14, 2007