EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form F-4) and related Prospectus of Tower Semiconductor
Ltd. and to the inclusion of our reports dated March 20, 2008, with respect to
the consolidated financial statements of Jazz Technologies, Inc. and Jazz
Semiconductor, Inc.

/s/ Ernst & Young LLP
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Orange County, California
June 24, 2008