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 Year 2001 Stock Option Plan and
     the Attunity Ltd - The 2003 Israeli  Share 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