Exhibit 15.2





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We consent to the incorporation by reference in the following  Registration
     Statements:

          1.   Registration  Statement  on Form  F-3  (File  No.  333-9050),

          2.   Registration Statement on Form F-3 (File No. 333-123265),

          of our report dated February 13, 2005 with respect to the consolidated
          financial  statements  and  schedule of Magal  Security  Systems  Ltd.
          included in this Annual Report (Form 20-F) for the year ended December
          31, 2004.




                                            /s/Kost Forer Gabbay and Kasierer
Tel-Aviv, Israel                               KOST FORER GABBAY & Kasierer
June 28, 2005                                  A Member of Ernst & Young Global