consent to the incorporation by reference in the Registration Statement
S-8, (File No. 333-61895, File No. 333-55970) and Forms S-3, (File No.
File No. 333-140969 and, File No. 333-140974) of our report
26, 2008, relating to the financial statements of Hod Hasharon Sport Center
(1992) Limited Partnership which
appears in this Form 10-K of Ampal – American Israel