Exhibit 23.2


                         CONSENT OF INDEPENDENT AUDITORS

         We  consent  to the  incorporation  by  reference  in the  Registration
Statements  of Electric Fuel  Corporation  (Form S-3 and Form S-8) of our report
dated  February  19, 2001 with  respect to the  financial  statements  of I.E.S.
Electronics  Industries  U.S.A.,  Inc. for the years ended December 31, 2000 and
1999 included in Electric Fuel Corporation's  Current Report on Form 8-K/A dated
May 8, 2003.


                                       /s/    Levine, Hughes & Mithuen, Inc.
                                       ----------------------------------------
                                               LEVINE, HUGHES & MITHUEN, INC.



Englewood, Colorado
May 8, 2003





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