EXHIBIT 23.5






                         Consent of Independant Auditors


The Board of Directors
Magic Software Enterprises (UK) Limited


We hereby consent to the incorporation by reference, in the Registration
Statement on Form S-8 of Magic Software Enterprises Ltd. (the "Company")
relating to the registration of an additional 1,000,000 Ordinary Shares, par
value NIS 0.1 per share, of the Company authorised for issuance under its 2000
Employee Stock Option Plan, of our report dated 20 January, 2003 relating to the
balance sheet of Magic Software Enterprises (UK) Limited, a wholly owned
subsidiary of the Company, as of December 31, 2002, and the related statements
of operations and changes in shareholders' equity for the year ended December
31, 2002, which report appears in the Company's Annual Report on Form 20-F for
the fiscal year ended December 31, 2002.




Yours sincerely
LEVY COHEN & CO.


/s/ LEVY COHEN & CO.
Registered Auditors


                                                   8 March 2004