Attached files
Exhibit 23.2
CONSENT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby
consent to the incorporation by reference in the Registration Statement on Forms
S-8, (File No. 333-61895, File No. 333-55970) and Forms S-3, ( File No.
333-140968 , File No. 333-140969 and , File No. 333-140974) of our
report dated January
20, 2010 relating to the financial statements of Bay Heart Ltd. which appears
in this Form 10-K of Ampal – American Israel Corporation .
Signed
by:
Brightman
Almagor Zohar & Co.
Certified
Public Accountants
Haifa,
Israel, March 4, 2010