Consent of Independent Registered Public Accounting Firm



     We consent to the reference to our firm under the captions "Experts" in the
Registration  Statement on Form F-3 and related  Prospectus of Attunity Ltd. for
the  registration  of  8,083,071  shares  of  its  ordinary  shares  and  to the
incorporation  by  reference  therein of our report  dated  March 11,  2004 with
respect to the consolidated  financial  statements of Attunity 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 Kassierer
Tel-Aviv, Israel                               KOST FORER GABBAY & KASIERER
September 21, 2004                           A Member of Ernst & Young Global