EXHIBIT 13.2

CERTIFICATION PURSUANT TO 18 U.S.C.  SECTION 1350, AS ADOPTED PURSUANT
TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     In connection with the annual report of Industrial Development Bank of
Israel Ltd. (the "Company") on Form 20-F for the year ended December 31, 2004 as
filed with the Securities and Exchange Commission on the date hereof (the
"Report"), I, Rimon Shmaya, Comptroller of the Company, certify, pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that:

(1)  The Report fully complies with the requirements of Section 13(a) or 15(d)
     of the Securities Exchange Act of 1934; and

(2)  The information contained in the Report fairly presents, in all material
     respects, the financial condition and results of operations of the Company.

/s/ Rimon Shmaya
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Name: Rimon Shmaya
Title: Comptroller
Date: July 13, 2006