EXHIBIT 14.1



                     CONSENT OF INDEPENDENT REGISTERED FIRM





We consent to the  reference to our firm under the caption  "Experts" and to the
use of our  reports  dated  March 22,  2004  with  respect  to the  consolidated
financial  statements  and  schedule of SuperCom  Ltd for the three- year period
ended December 31, 2003 included in the Registration Statement (Form 20-F) filed
with the Securities and Exchange Commission.


                                                 Kost, Forer, Gabbay & Kasierer
                                                A Member of Ernst & Young Global



Tel-Aviv, Israel
September 12, 2004