EXHIBIT 23.02

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement of our report dated March 28, 2008, relating to the consolidated financial statements and the effectiveness of internal control over financial reporting of BluePhoenix Solutions Ltd. appearing in its Annual Report (Form 20-F) for the year ended December 31, 2007.

We also consent to the reference to us under the caption “Experts” in the Prospectus.

Ziv Haft
Certified Public Accountants (Isr.)
BDO Member Firm

Tel Aviv, Israel
April 1, 2008