OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
consent to the incorporation by reference in the Registration Statements of VBI Vaccines, Inc. and subsidiaries on Form S-3 (Nos.
333-226271 and 333-217995) and Form S-8 (Nos. 333-226261 and 333-212160) of our report dated March 5, 2020 on our audits
of the consolidated financial statements as of December 31, 2019 and 2018 and for each of the years then ended, which report is
included in this Annual Report on Form 10-K to be filed on or about March 5, 2020. Our report includes an explanatory
paragraph about the existence of substantial doubt concerning the Company’s ability to continue as a going concern.