[IGAL BRIGHTMAN & CO. LETTERHEAD]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of AM-HAL LTD., we hereby consent to the
incorporation of our report dated February 20, 1997, included in this Form 10-K
(relating to the financial statements of AM-HAL LTD., not included herein), into
the Company's previously filed Registration Statements No. 33-51023 and No. 33-
55137.
/s/ IGAL BRIGHTMAN & CO.
IGAL BRIGHTMAN & CO.
Certified Public Accountants
March 26, 1997
E-117
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Ampal-American Israel Corporation, we
hereby consent to the incorporation of our report included in this Form 10-K,
into the Company's previously filed Registration Statements File Nos. 33-51023
and 33-55137.
New York, New York
March 26, 1997
/s/ ARTHUR ANDERSEN LLP
E-118
March 26, 1997
Arthur Andersen & Co.
1345 Avenue of the Americas
New York, N.Y. 10105
U.S.A
- -----
Gentlemen,
Re: Ampal Engineering (1994) Ltd.
Consent of independent public accountants
-----------------------------------------
As independent public accountants of Ampal Engineering (1994) 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. 55137.
Sincerely,
/s/ Shlomo Ziv & Co.
Shlomo Ziv & Co.
Certified Public Accountants (Isr.)
E-119
[COHEN, EYAL, YEHOSHUA & CO. LETTERHEAD]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Ampal Enterprises 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.
/s/ Cohen, Eyal, Yehoshua & Co.
-------------------------------
Cohen, Eyal, Yehoshua & Co.
Certified Public Accountants (Isr.)
March 26, 1997
***
E-120
[FAHN, KANNE & CO. LETTERHEAD]
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
---------------------------------------------------
As independent certified public accountants of Ampal Financial Service 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.
55137.
/s/ Fahn, Kanne & Co.
Fahn, Kanne & Co.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel
March 26, 1997
E-121
[SHLOMO ZIV & CO. LETTERHEAD]
March 26, 1997
Arthur Andersen & Co.
1345 Avenue of the Americas
New York, N.Y. 10105
U.S.A
- -----
Gentlemen,
Re: Ampal Holdings (1991) Ltd.
Consent of independent public accountants
-----------------------------------------
As independent public accountants of Ampal Holdings (1991) 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. 55137.
Sincerely,
/s/ Shlomo Ziv & Co.
Shlomo Ziv & Co.
Certified Public Accountants (Isr.)
E-122
[FAHN, KANNE & CO. LETTERHEAD]
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
---------------------------------------------------
As independent certified 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. 55137.
/s/ Fahn, Kanne & Co.
Fahn, Kanne & Co.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel
March 26, 1997
E-123
[Haft & Haft 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 10-K, into the
Company's previously filed Registration Statement File No. 33-51023, and No.
55137.
/s/H.H.S.L. Haft & Haft & Co.
H.H.S.L. Haft & Haft & Co.
Certified Public Accountants (Isr.)
March 26, 1997
E-124
[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.
/s/ Cohen, Eyal, Yehoshua & Co.
Cohen, Eyal, Yehoshua & Co.
Certified Public Accountants (Isr.)
March 26, 1997
E-125
Morris Brankin & Co.
Chartered Accountants
Ampal-American Israel Corporation
1177 Avenue of the Americas
New York, N.Y. 10036-2091
Re: CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
This is to inform you that we consent, as independent public accountants of
Bank Hapoalim (Cayman) Ltd., to the incorporation of our report included in Form
10-K, into the Ampal-American Israel Corporation's previously filed Registration
Statement File No. 33-51023, and No. 33-55137.
/s/ Morris Brankin & Co.
March 26, 1997
E-126
[RONEL STETTNER & CO. LETTERHEAD]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Bay Heart 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.
Truly yours,
/S/ RONEL STETTNER & CO.
RONEL STETTNER & CO.
Certified Public Accountants
(Israel)
March 26, 1997
E-127
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 10K,
into the Company's previously filed Registration Statement File No.
33-51023, and No. 55137.
/s/ KOST, LEVARY and FORER
Tel-Aviv, Israel KOST, LEVARY and FORER
March 26, 1997 Certified Public Accountants (Israel)
E-128
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Coral World International, Ltd., we
hereby consent to the incorporation of our report included in this Form 10-K,
into the Company's previously filed Registration Statements File Nos. 33-51023
and 33-55137.
New York, New York
March 26, 1997
/s/ ARTHUR ANDERSEN LLP
E-129
[Porat & Co. Letterhead]
March 26, 1997
Arthur Andersen & Co.
1345 Avenue of the Americas
New York, N.Y. 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. 55137.
/s/ Porat & Co.
Porat & Co.
Certified Public Accountants (Isr.)
E-130
[FRIEDMAN, SHAPIRA, GOLDSTEIN, SITERMAN & CO. LETTERHEAD]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Epsilon Investment House Ltd., we
hereby consent to the incorporation of our report included in Form 10K,
into the Company's previously filed Registration Statement File No. 33-51023,
and No. 55137.
/s/ FRIEDMAN, SHAPIRA, GOLDSTEIN, SITERMAN & CO.
FRIEDMAN, SHAPIRA, GOLDSTEIN, SITERMAN & CO.
Certified Public Accountants
March 26th, 1997
E-131
[SOMEKH CHAIKIN LETTERHEAD]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Granite Hacarmel Investments Limited, we
hereby consent to the incorporation of our report dated March 10, 1997, included
in Form 10-K of Ampal American Israel Corporation, previously filed in
Registration Statement File No. 33-51023, and No. 33-55137.
/s/ Somekh Chaikin
Certified Public Accountants (ISRAEL)
Tirat HaCarmel, March 26, 1997
E-132
HAPOALIM CASA BASA
[CR. R. VILLARMARZO Y ASOC. LETTERHEAD]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Hapoalim Mayo Casa (Uruguay) S.A., we
hereby consent to the incorporation of our report included in this Form 10K
dated January 25, 1995, into the Company's previously filed Registration
Statement File No. 33-51023 and No. 55137.
We inform you that we also audited the financial statements for the year ended
December 31, 1995, and issued a report dated March 7, 1997 being available for
the same purposes.
March 26, 1997
/s/ CR. R. VILLARMARZO
CR. R. VILLARMARZO Y ASOC.
Ernst & Young International
E-133
[PORAT & CO. LETTERHEAD]
March 26, 1997
Arthur Andersen & Co.
1345 Avenue of the American
New York, N.Y. 10105
Gentlemen,
Re: Consent of Independent Public Accountants
of Hod Hasharon Sport Center (1992) Limited Partnership
-------------------------------------------------------
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. 55137.
/s/ Porat & Co.
Porat & Co.
Certified Public Accountants (ISR.)
E-134
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants of Mivnat Holding 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.
/s/ Kost, LeVary and Forer
Tel-Aviv, Israel KOST, LEVARY and FORER
March 26, 1997 Certified Public Accountants (Israel)
E-135
HAGGAI WALLENSTEIN, DOV & Co., C.P.A. (Isr.)
[ LETTERHEAD ]
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.
/s/ Haggai Wallenstein, Dov & Co.
---------------------------------
HAGGAI WALLENSTEIN, DOV & Co.
Certified Public Accountants (Isr.)
Ramat-Gan, Israel
March 26, 1997
E-136
HAFT & HAFT & CO.
[ LETTERHEAD ]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Nir Ltd., we hereby consent to the
incorporation of our report of our report included in this Form 10K, into the
Company's previously filed Registration Statement File No. 33-51023, and No.
55137.
/s/ H.H.S.L. Haft & Haft & Co.
------------------------------
March 26, 1997 H.H.S.L. Haft & Haft & Co.
Certified Public Accountants (Isr.)
E-137
Kesselman Coopers
& Kesselman & Lybrand
[ LETTERHEAD ]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants of Ophir Holdings Ltd., we hereby
consent to the incorporation of our report dated March 13, 1997 on the
financial statements of Ophir Holdings Ltd. included in this form 10K,
into Ampal-American Israel Corporation's previously filed Registration
Statement File No. 33-51023 and No. 55137.
Tel-Aviv, Israel /s/ Kesselman & Kesselman
March 26, 1997
E-138
[KPMG Braude Bavly LetterHead]
Certified Public Accountants
March 26, 1997 Ref 4021
J:\L96\03\CONS
Arthur Andersen LLP
1345 Avenue of the Americas
New York, New York 10105
U.S.A.
Re: Consent of Independent Public Accountants
As independent public accountants of Orlite Industries (1959) Ltd. we hereby
consent to the incorporation of our report, on the financial statements for the
year ended December 31, 1996, dated February 25, 1997, included in this Form
10K, into the Ampal American-Israel Corporation's previously filed Registration
Statement File No. 33-51023, and No. 55137.
/s/ Braude Bavly
Braude Bavly
Certified Public Accountants
E-139
[SHLOMO ZIV & CO. LETTERHEAD]
March 26, 1997
Arthur Andersen & Co.
1345 Avenue of the Americas
New York, N.Y. 10105
U.S.A.
- ------
Gentlemen,
Re: Paradise Industries Ltd.
Consent of independent public accountants
-----------------------------------------
As independent public accountants of Paradise Industries 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.
55137.
Sincerely,
/s/ Shlomo Ziv & Co.
Shlomo Ziv & Co.
Certified Public Accountants (Isr.)
E-140
[LETTERHEAD OF REUVENI, HARTUV, TEPPER & CO.]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Pri Ha'emek (Canned and Frozen Food) 88
LTD, we hereby consent to the incorporation of our reports, for the financial
years ended 31 December 1993, 31 December 1994 and 31 December 1995 included in
the respective Form 10K's, into the Company's previously filed Registration
Statement File No. 33-51023 and No. 55137.
/s/ Reuveni, Hartuv, Tepper & Co.
Reuveni, Hartuv, Tepper & Co.
Certified Public Accountants (Isr.)
March 26, 1997
E-141
Fahn, Kanne & Co. Certified Public Accountants (Isr.) Letterhead
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
---------------------------------------------------
As independent certified public accountants of Red Sea Marineland Holding
(1973), 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. 55137.
/s/ Fahn, Kanne & Co.
-----------------------------------
FAHN, KANNE & CO.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel, March 26, 1997
E-142
(DOV KAHANA & CO. LETTERHEAD)
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 11, 1996 included in this Form 10-K, into the Company's previously
filed Registration Statement File No. 33-51023, and No. 33-55137.
/s/ Dov Kahana & Co.
DOV KAHANA & CO.
Certified Public Accountants (Isr.)
Ramat-Gan, March 26, 1997
E-143
Fahn, Kanne & Co. Certified Public Accountants (Isr.) Letterhead
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
---------------------------------------------------
As independent certified public accountants of Red Sea Underwater Observatory
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. 55137.
/s/ Fahn, Kanne & Co.
-------------------------------------
FAHN, KANNE & CO.
Certified Public Accountants (Isr.)
Tel-Aviv, Israel March 26, 1997
E-144
(DOV KAHANA & CO. LETTERHEAD)
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 Underwater Observatory Ltd.
dated March 21, 1996 included in this Form 10-K, into the Company's previously
filed Registration Statement File No. 33-51023, and No. 33-55137.
/s/ Dov Kahana & Co.
DOV KAHANA & CO.
Certified Public Accountants (Isr.)
Ramat-Gan, March 26, 1997
E-145
(FRIEDMAN, SHAPIRA, GOLDSTEIN, SITERMAN & CO. LETTERHEAD)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants Of Renaissance Investment Co. 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.
/s/Friedman, Shapira, Goldstein,
Siterman & Co.
FRIEDMAN, SHAPIRA, GOLDSTEIN,
SITERMAN, & CO.
Certified Public Accountants
March 26, 1997
E-146
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants of Shmay Bar Real Estate (1993) 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.
/s/Kost, Levary and Forer
KOST, LEVARY, AND FORER
Certified Public Accountant(Israel)
Tel-Aviv, Israel
March 26, 1997
E-147
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants of Shmay Bar (T.H.) 1993 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.
/s/Kost, Levary and Forer
KOST, LEVARY, AND FORER
Certified Public Accountant(Israel)
Tel-Aviv, Israel
March 26, 1997
E-148
(ALMAGOR & Co. C.P.A.(Isr.) LETTERHEAD)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of Teledata Communications 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.
55137,
/s/Almagor & Co.
BDO ALMAGOR & CO.
Certified Public Accountants
Ramat-Gan Israel March 26, 1997
E-149
(IGAL BRIGHTMAN & CO. LETTERHEAD)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of TRINET INVESTMENTS IN HIGH-TECH LTD.,
we hereby consent to the incorporation of our report dated February 20,
1997, included in this Form 10-K (relating to the financial statements of
TRINET INVESTMENTS IN HIGH-TECH LTD., not included herein), into the
Company's previously filed Registration Statements No. 33-51023 and
No.33-55137.
/s/Igal Brightman & Co.
IGAL BRIGHTMAN & CO.
Certified Public Accountants
March 26, 1997
E-150
(IGAL BRIGHTMAN & CO. LETTERHEAD)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
-----------------------------------------
As independent public accountants of TRINET VENTURE CAPITAL LTD., we hereby
consent to the incorporation of our report dated February 20, 1997, included in
this Form 10-K (relating to the financial statements of TRINET VENTURE CAPITAL
LTD., not included herein), into the Company's previously filed Registration
Statements No. 33-51023 and No.33-55137.
/s/Igal Brightman & Co.
IGAL BRIGHTMAN & CO.
Certified Public Accountants
March 26, 1997
E-151
(KESSELMAN & KESSELMAN (Isr.) LETTERHEAD)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants of U.D.S. - Ultimate Distribution Systems
Ltd., we hereby consent to the incorporation of our report dated March 15,
1997 on the financial statements of U.D.S. - Ultimate Distribution Systems
Ltd. included in this Form 10-K, into Ampal-American Israel Corporation's
previously filed Registration Statement File No. 33-51023 and No. 55137.
/s/ Kesselman & Kesselman
Tel-Aviv, Israel
March 26, 1997
E-152