Exhibit  23.2


                          INDEPENDENT AUDITORS' CONSENT

     We consent to the incorporation by reference in this Registration Statement
of  Data Systems & Software Inc. on Form S-3 of our report dated March 29, 2000,
appearing  in the Annual Report on Form 10-K of Data Systems & Software Inc. for
the  year  ended December 31, 2001, and to the reference to us under the heading
"Experts"  in  the  Prospectus,  which  is  part of this Registration Statement.

/s/Deloitte  &  Touche  LLP

New  York,  New  York
January  2,  2003



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