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. - --------------------------- Certified Public Accountants A Member Firm of Deloitte Touche Tohmatsu Tel Aviv, Israel November 20, 2006