Exhibit 23.2


                          INDEPENDENT AUDITORS' CONSENT

     We consent to the  incorporation  by reference in this  Amendment  No. 5 to
Registration Statement No. 333-90017 of Data Systems & Software Inc. on Form S-3
of our report dated March 29, 2000,  appearing in the Annual Report on Form 10-K
of Data Systems & Software Inc. for the year ended December 31, 2000, and to the
reference to us under the heading "Experts" in the Prospectus,  which is part of
such Registration Statement.

Deloitte & Touche LLP

New York, New York
August 3, 2001


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