EXHIBIT 23.1

                  [ON KOST FORER GABBAY & KASIERER LETTERHEAD]

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We consent to the incorporation by reference in the Registration Statement
on Form S-8 relating to the 2005 General Share and Incentive Plan of Shamir
Optical Industry Ltd. of our report dated June 26, 2008, with respect to the
consolidated financial statements of Shamir Optical Industry Ltd., included in
its Annual Report on Form 20-F for the year ended December 31, 2007, filed with
the Securities and Exchange Commission on June 26, 2008.

                                         /s/ Kost, Forer, Gabbay & Kasierer
                                         --------------------------------------
Tel-Aviv, Israel                           KOST, FORER, GABBAY & KASIERER
September 10, 2008                        A Member of Ernst & Young Global