EXHIBIT 23.2

                          INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in the Registration Statement of
Tower Semiconductor Ltd. (the "Company"), on Form F-3 for the registration of
10,680,119 of its ordinary shares and warrants for the purchase of 3,188,715 of
its ordinary shares, of our auditor's report dated February 24, 2003 relating to
the consolidated financial statements of the Company as of December 31, 2002 and
for the year then ended, appearing in the Company's Report on Form 20-F for the
year 2002, and to the reference to us under the heading "Experts" in any
prospectus included in such Registration Statement.















/s/Brightman Almagor & Co.
--------------------------
Certified Public Accountants
A member of Deloitte Touche Tohmatsu


Tel Aviv, Israel
September 16, 2003