Consent of Independent Registered Public Accounting Firm

The Board of Directors

XTL Biopharmaceuticals Ltd.

Rehovot

Israel

We consent to the use of our report dated May 3, 2005, with respect to consolidated statements of operations, changes in shareholders' equity and comprehensive income, and cash flows of XTL Biopharmaceuticals Ltd. (A Development Stage Company) and its subsidiary for the period from March 9, 1993 to December 31, 2000, incorporated herein by reference.

/s/ Somekh Chaikin

Somekh Chaikin

Certified Public Accountants (Isr.)

(A member firm of KPMG International)

Tel Aviv, Israel

May 11, 2005