Exhibit 23.10

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Form S-3 of Nuance Communications, Inc. of our report dated January 30, 2005 with respect to the financial statements of Phonetic Systems Ltd. as of December 31, 2004 and 2003, and for each of the three years in the period ended December 31, 2004 which appear in Form 8-K/A dated April 18, 2005.

We also consent to the references to us under the headings “Experts” in such Registration Statement.

	/s/ Kost Forer Gabbay & Kasierer
Tel-Aviv, Israel	KOST FORER GABBAY & KASIERER
November 27, 2007	A Member of Ernst & Young Global