EXHIBIT 23.2




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We consent to the incorporation by reference in the Registration Statement (Form
S-8)  pertaining  to the 2003 Israeli  Share  Option Plan of Mer  Telemanagement
Solutions  Ltd.,  of our report,  dated  February 2, 2004,  with  respect to the
consolidated  financial statements and schedule of Mer Telemanagement  Solutions
Ltd.  included in its Annual Report (Form 20-F) for the year ended  December 31,
2003, filed with the Securities and Exchange Commission.










                                            /s/Kost Forer Gabbay and Kasierer
 Tel-Aviv, Israel                              KOST FORER GABBAY & KASIERER
 March 13, 2005                              A Member of Ernst & Young Global