Tower Semiconductor Ltd – ‘F-2’ on 7/27/05 – EX-23.3

On: Wednesday, 7/27/05, at 10:05am ET · Accession #: 1178913-5-1054 · File #: 333-126909

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 7/27/05  Tower Semiconductor Ltd           F-2                    3:573K                                   Z-K Global Ltd/FA

Registration Statement of a Foreign Private Issuer — Form F-2
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: F-2         Registration Statement of a Foreign Private Issuer  HTML    428K 
 2: EX-15.1     Letter re: Unaudited Interim Financial Information  HTML      8K 
 3: EX-23.3     Consent of Experts or Counsel                       HTML      6K

EX-23.3 — Consent of Experts or Counsel

This exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

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F-2

Exhibit 23.3

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form F-2, of our report dated February 3, 2005 (May 30, 2005 as for Note 20), relating to the financial statements of Tower Semiconductor Ltd. appearing in the Annual Report on Form 20-F of Tower Semiconductor Ltd. for the year ended December 31, 2004, and to the references to us under the headings “Selected Financial Data” and “Experts” in the prospectus, which is part of this Registration Statement.

Brightman Almagor & co.
Certified Public Accountants
A Member Firm of Deloitte Touche Tohmatsu

Tel Aviv, Israel
July 25, 2005

Dates Referenced Herein and Documents Incorporated by Reference

This ‘F-2’ Filing	Date	Other Filings

Filed on:	7/27/05	6-K
	7/25/05	6-K
	5/30/05
	2/3/05
	12/31/04	20-F, 20-F/A
		List all Filings

1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/06/05  SEC                               UPLOAD¶    10/12/17    1:20K  Tower Semiconductor Ltd.

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Filing Submission 0001178913-05-001054 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)