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 2004 Global  Share  Option Plan and the
2005 U.S. Stock Option and Incentive Plan of Brainstorm Cell  Therapeutics  Inc.
of our report  dated June 2, 2005,  with respect to the  consolidated  financial
statements of Brainstorm Cell  Therapeutics  Inc.  included in its Annual Report
(Form  10-KSB) for the year ended  March 31, 2005 and the period from  inception
(September  22,  2000)  through  March 31,  2005 filed with the  Securities  and
Exchange Commission.

Tel-Aviv, Israel                   /s/ Kost Forer Gabbay & Kasierer
February 15, 2006                  ---------------------------------
                                    KOST FORER GABBAY & KASIERER
                                    A Member of Ernst & Young Global