EXHIBIT 23.6






                         CONSENT OF INDEPENDENT AUDITORS



The Board of Directors
Magic Software Enterprises Ltd.


        We hereby consent to the incorporation by reference, in the Registration
Statement on Form S-8 (File No. 333-104377) 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 authorized for issuance
under its 2000 Employee Stock Option Plan, of our reports dated January 24, 2002
and January 24, 2003, relating to the balance sheets of
Magic Software Japan K.K., a wholly-owned subsidiary of the Company, as of
December 31, 2001 and 2002, and the related statements of operations and changes
in shareholders' equity for each of the two years ended December 31, 2002, which
report appears in the Company's Annual Reports on Form 20-F for the fiscal years
ended December 31, 2001 and 2002.




                                                       /s/ASG Audit Corporation



Tokyo, Japan
March 8, 2004