Exhibit 23.2

[Letterhead of KPMG]

               KPMG Hungaria Kft.

               vaci ut 99.       Telefon: (36-1) 270 7100  e-mail: info@kpmg.hu
               H-1139 Budapest   Telefax: (36-1) 270 7101  Internet: www.kpmg.hu
               Hungary

To Board of directors
Biogal Pharmaceutical Co. Ltd.

We hereby consent to the incorporation by reference in the Registration
Statement on Form F-3 of Teva Pharmaceutical Industries Ltd. of our report dated
January 22, 2001, with respect to the financial statements of Biogal
Pharmaceutical Co. Ltd. for the year ended December 31, 2000 (which financial
statements were not separately included in Teva Pharmaceutical Industries Ltd.'s
Annual Report), included in Teva Pharmaceutical Industries Ltd's Annual Report
on Form 20-F for the year ended December 31,2002.

/s/ KPMG Hungaria Kft.
KPMG Hungaria Kft.
December 11, 2003