EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on
Form S-8 (pertaining to the Employee Share Option Plan 2005 and CEO Share Option
Plan 2005 of Tower Semiconductor Ltd. (the "Company") and the registration of
9,824,660 and 12,068,988 ordinary shares of the Company, respectively) of our
report dated February 1, 2006, relating to the consolidated financial statements
of the Company, appearing in the annual report on Form 20-F of the Company for
the year ended December 31, 2005.


/s/ Brightman Almagor & Co.
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Certified Public Accountants
A Member Firm of Deloitte Touche Tohmatsu
Tel Aviv, Israel
November 20, 2006