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                                                                    EXHIBIT 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




We consent to the  incorporation by reference in the  Registration  Statement on
Form S-8  pertaining  to the Attunity Ltd. 1998 Stock Option Plan, of our report
dated March 11, 2004, with respect to the consolidated  financial  statements of
Attunity  Ltd.  included in its Annual  Report on Form 20-F/A for the year ended
December 31, 2003, filed with the Securities and Exchange Commission.











                                            /s/Kost Forer Gabbay and Kasierer
Tel-Aviv, Israel                               KOST FORER GABBAY & KASIERER
January 24, 2005                             A Member of Ernst & Young Global