EXHIBIT 15.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
MER TELEMANAGEMENT SOLUTIONS LTD.

     We consent to the incorporation by reference in the Registration Statement
on Form F-3 (File No. 333-128225) and Registration Statements on Form S-8 (Files
No. 333-12014 and No. 333-123321) pertaining to MER Telemanagement Solutions
Ltd. of our report dated April 2, 2008 with respect to the consolidated
financial statements of MER Telemanagement Solutions Ltd. included in the Annual
Report on Form 20-F for the year ended December 31, 2007.

                                              /s/ Kost Forer Gabbay and Kasierer
Tel-Aviv, Israel                              KOST FORER GABBAY & KASIERER
April 2, 2008                                 A Member of Ernst & Young Global