<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>ex23_1.txt
<DESCRIPTION>CONSENT OF AUDITORS
<TEXT>
                                                                    Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
MER Telemanagement Solutions Ltd.
---------------------------------


     We consent to the incorporation by reference in the Registration Statements
on Form F-3  (File No.  333-11644)  and Form S-8  (File  No.  333-12014)  of MER
Telemanagement  Solutions  Ltd.  and in the related  Prospectuses  of our report
dated February 2, 2004 with respect to the consolidated  financial statements of
MER Telemanagement Solutions Ltd. included in the Annual Report on Form 20-F for
the year ended December 31, 2003.


                                            /s/ Kost Forer Gabbay and Kasierer
Tel-Aviv, Israel                            KOST FORER GABBAY & KASIERER
June 25, 2004                               A Member of Ernst & Young Global

</TEXT>
</DOCUMENT>