Tower Semiconductor Ltd. — Regulatory Filings 2005

Dec 9, 2005

Exhibit 23.2

Date: December 8, 2005 Ref.: 793616

Tower Semiconductor Ltd. Post Box 619 Migdal Ha’emek, 10566 Israel

Gentlemen:

1. We refer to our Report of Independent Registered Public Accounting Firm dated February 3, 2005 (May 30, 2005 as for Note 20), relating to the audited consolidated financial statements of Tower Semiconductor Ltd. as of December 31, 2004 and for the year then ended, which appears in the Annual Report on Form 20-F filed by Tower Semiconductor Ltd. with the United States Securities and Exchange Commission and the Israeli Securities Authority on June 29, 2005 (the “Report”).

We understand that the Report is included in the Tower Semiconductor Ltd. prospectus for a rights offering filed with the Israeli Securities Authority, which is to be published in 2005, and we hereby consent to such inclusion.

1. We consent to the incorporation by reference in this Registration Statement, Amendment No. 5 on Form F-1 to Form F-2, filed with the United States Securities and Exchange Commission, of our Report dated February 3, 2005 (May 30, 2005 as for Note 20), relating to the financial statements of Tower Semiconductor Ltd. appearing in the Annual Report on Form 20-F of Tower Semiconductor Ltd. for the year ended December 31, 2004, and to the references to us under the headings “Selected Financial Data” and “Experts” in the prospectus, which is part of this Registration Statement.

Respectfully,

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