Kesselman & Kesselman  Certified Public Accountants  Trade Tower, 25 Hamered Street  Tel Aviv 68125 Israel  P.O Box 452 Tel Aviv 61003  Telephone +972-3-7954555  Facsimile +972-3-7954556

Exhibit 3

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Registration No. 333-117054; No. 333-100804 and No. 333-54632) of MIND C.T.I. Ltd. of our report dated March 9, 2009 relating to the 2008 consolidated financial statements, which appears in this Form 6-K.

/s/ Kesselman & Kesselman

Tel-Aviv, Israel	Kesselman & Kesselman
March 9, 2009	Certified Public Accountants (Isr.)

Kesselman & Kesselman is a member of PricewaterhouseCoopers International Limited, a company limited by guarantee registered in England and Wales.