EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on
Form F-4 of our reports dated February 7, 2008 relating to the financial
statements of Tower Semiconductor Ltd. (the "Company") and the effectiveness of
the Company's internal control over financial reporting, appearing in the Annual
Report on Form 20-F of the Company for the year ended December 31, 2007, and to
the reference to us under the heading "Experts" in the prospectus, which is part
of this Registration Statement.


/s/ Brightman Almagor & Co.
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Brightman Almagor & Co.
Certified Public Accountants
A Member Firm of Deloitte Touche Tohmatsu

Tel Aviv, Israel
June 23, 2008