EXHIBIT E-23.1 Date:     23 March, 2003Our ref: 744747 Kesselman & Kesselman

PricewaterhouseCoopers

Trade Tower, 25 Hamered Street
Tel Aviv 68125 Israel CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As the independent public accountants of AM-HAL  LTD, we hereby consent to the
incorporation of our report,  included in Form 10K , into the Companys previously filed Registration Statement (Files No.
333-61895, and No. 333-55970). Brightman Almagor & Co.

Certified Public Accountants 
  EXHIBIT 23. 2 CONSENT OF KESSELMAN & KESSELMAN CPAs (ISR), INDEPENDENT AUDITORS As independent public accountants of Ampal-American Israel Corporation, we hereby consent to
the incorporation of our report dated March 24, 2003 with respect to the consolidated financial statements of Ampal-American Israel
Corporation. included in the Annual Report for the year ended December 31, 2002 (Form 10- K), into the Companys previously
filed Registration Statements File No. 333-61895 and No. 333-55970. /s/ KESSELMAN & KESSELMAN CPAs ( ISR)

A member of PricewaterhouseCoopers International Limited

Tel Aviv, Israel

March 24, 2003 
  EXHIBIT E-23.3 Date:     March 23, 2003Our ref: 413697 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Bay Heart Ltd, we hereby consent to the incorporation
of our report included in this Form 10-K, into Ampal - American Israel Corporations previously filed Registration Statements
file No. 333-61895 and NO. 333-55970. Brightman Almagor & Co

Certified Public Accountants

Member firm of Deloitte Touche Tohmatsu 
  EXHIBIT E-23.4 March 23, 2003 PriceWaterhouseCoopers CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Carmel Container Systems Ltd., we hereby consent to
incorporation of our report included in this Form 10K, into the Companys previously filed Registration Statement File No.
333-61895, and No. 333-55970. March 23, 2003Yours truly,KOST, FORER and GABBAYCertified Public Accountants (Israel)  
  EXHIBIT E-23.5 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Coral World International Ltd., we hereby consent to
the incorporation of our report included in this Form 10K, into the Companys previously filed Registration Statement File
No. 333-61895, and No. 333-55970. Fahn, Kanne & Co.Certified Public Accountants (Isr.) Tel-Aviv, Israel

March 23, 2003 
  EXHIBIT E-23.6 To
:
PricewaterhouseCoopers  Tel AvivRe
:
Ampal American Israel Corporation GroupCompany name
:
Country Club Kfar Saba Ltd.Date
:
March 23, 2003 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Country Club Kfar Saba Ltd., we hereby consent to the
incorporation of our report dated as of March 5, 2003 included in this Form 10K, into the Companys previously filed
Registration Statement File No. 333-61895, and No. 333-55970 Luboshitz KasiererCertified Public Accountants (Isr.)  
  March 23, 2003 Gentlemen, RE:  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
OF COUNTRY CLUB KFAR-SABA LTD. As independent public accountants of Country Club Kfar Saba Ltd. for the year ended December
31, 2000, We hereby consent to the incorporation of our report included in this Form 10-K, into the Companys previously filed
Registration Statement File No. 333-61895, and No. 333-55970. Porat & Co. Certified Public Accountants (ISR.) 
  EXHIBIT E-23.7 Brightman Almagor

1 Azrieli Center

Tel Aviv 67021

P.O.B. 16593, Tel Aviv 61164

Israel Tel: +972 (3) 608 5555

Fax: +972 (3) 609 4022

info@deloitte.co.il

www.deloitte.co.il CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Epsilon Investment House Ltd., we hereby consent to the
incorporation of our report included in this Form 10  K, into companys previously filed for registration statement file
No. 333-61895, and No.333-55970. Brightman Almagor & Co.

Certified Public Accountants March 23, 2003 
  EXHIBIT E-23.8 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Granite Hacarmel Investments Limited, we hereby consent
to the incorporation of our report dated March 12, 2003, included in Form 10-K of Ampal American Israel Corporation, previously filed
in Registration Statement File No. 333-61895, and No. 333-55970. Somekh Chaikin

Certified Public Accountants (Isr.) Haifa, March 23, 2003 
  EXHIBIT E-23.9 To
:
PricewaterhouseCoopers  Tel AvivRe
:
Ampal American Israel Corporation GroupCompany name
:
Hod Hasharon Sport Center Ltd.Date
:
March 23, 2003 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Hod Hasharon Sport Center Ltd., we hereby consent to
the incorporation of our report dated as of February 27, 2003 included in this Form 10K, into the Companys previously filed
Registration Statement File No. 333-61895, and No. 333-55970. Luboshitz KasiererCertified Public Accountants (Isr.)  
  March 23, 2003 Gentlemen, Re:  Consent of Independent Public Accountants
of Hod Hasharon Sport Center Ltd. As independent public accountants of Hod Hasharon Sport Center Ltd. for the year ended
December 31,2000, we hereby consent to the incorporation of our report included in this Form 10-K, into the Companys previously
filed Registration Statement File No. 333-61895, and No. 333-55970. Porat & Co. Certified Public Accountants (ISR.) 
  EXHIBIT E-23.10 To
:
PricewaterhouseCoopers  Tel AvivRe
:
Ampal American Israel Corporation GroupPartnership name
:
Hod Hasharon Sport Center (1992) Limited PartnershipDate
:
March 23, 2003 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Hod Hasharon Sport Center (1992) Limited Partnership,
we hereby consent to the incorporation of our report dated as of February 27, 2003 included in this Form 10K, into the Companys
previously filed Registration Statement File No. 333-61895, and No. 333-55970. Luboshitz KasiererCertified Public Accountants (Isr.)  
  March 23, 2003 Gentlemen, Re:  Consent of Independent Public Accountants
of Hod Hasharon Sport Center (1992) Limited partnership As independent public accountants of Hod Hasharon Sport Center (1992) Limited partnership
for the year ended December 31,2000, we hereby consent to the incorporation of our report included in this Form 10-K, into the
Companys previously filed Registration Statement File No. 333-61895, and No. 333-55970. Porat & Co. Certified Public Accountants (ISR.) 
  EXHIBIT E-23.11 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANS As independent public accountants of Ophir Holdings Ltd., we hereby consent to the
incorporation of our report dated March 10, 2002 on the financial statements of Ophir Holdings Ltd. for the year ended December 31,
2001 included in this form 10-K, into Ampal-American Israel Corporations previously filed Registration Statement File No.
333-61895 and No. 333-55970. Tel-Aviv, Israel

Kesselman & KesselmanMarch 24, 2003

Certified Public Accountants (Isr)  
  EXHIBIT E-23.12 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANS As independent public accountants of Ophirtech Ltd., we hereby consent to the incorporation
of our report dated March 20, 2003 on the financial statements of Ophirtech Ltd. for the year ended December 31, 2002 included in
this form 10K, into Ampal-American Israel Corporations previously filed Registration Statement File No. 333-61895 and No.
333-55970. Tel-Aviv, Israel

Kesselman & KesselmanMarch 24, 2003

Certified Public Accountants (Isr)  
   EXHIBIT E-23.13 Brightman Almagor

1 Azrieli Center

Tel Aviv 67021

P.O.B. 16593, Tel Aviv 61164

Israel Tel: +972 (3) 608 5555

Fax: +972 (3) 609 4022

info@deloitte.co.il

www.deloitte.co.il CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Renaissance Investment House Ltd., we hereby consent to
the incorporation of our report included in this Form 10  K, into companys previously filed for registration statement
file No. 333-61895, and No.333-55970. Brightman Almagor & Co.

Certified Public Accountants March 23, 2003 
  EXHIBIT E-23.14 March 23, 2003 PriceWaterhouseCoopers
Tel - Aviv Dear Sirs, Re :Consent Of Independent Public Accountant As independent public accountant of Shmay Bar Real Estate (1993) Ltd., we hereby consent to
the incorporation of our report of that companys 2002 financial statements included in this Form 10K, into the companys
previously field Registration Statement File No. 333-61895, and No. 333-55970. KOST FORER & GABBAYA Member of Ernst & Young International  
  EXHIBIT E-23.15 March 23, 2003 PriceWaterhouseCoopers
Tel - Aviv Dear Sirs, Re :Consent Of Independent Public Accountant As independent public accountant of Shmay Bar (T.H.) 1993 Ltd., we hereby consent to the
incorporation of our report of that companys 2002 financial statements included in this Form 10K, into the companys
previously field Registration Statement File No. 333-61895, and No. 333-55970. KOST FORER & GABBAYA Member of Ernst & Young International  
  EXHIBIT E-23.16 March 23, 2003 PriceWaterhouseCoopers
Tel - Aviv Dear Sirs, Re :Consent Of Independent Public Accountant As independent public accountant of Shmay Bar (I.A.) 1993 Ltd., we hereby consent to the
incorporation of our report of that companys 2002 financial statements included in this Form 10K, into the companys
previously field Registration Statement File No. 333-61895, and No. 333-55970. KOST FORER & GABBAYA Member of Ernst & Young International  
  EXHIBIT E-23.17 Date:     March 23, 2003

Our ref: 744427 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Trinet Investments in High-Tech Ltd., we hereby consent
to the incorporation of our report dated March 13, 2003, included in Form 10-K of Ampal-American Israel Corporation for the year
ended December 31, 2002 (relating to the financial statements of Trinet Investments in High-Tech Ltd. not included herein), into
Ampal-American Israel Corporations previously filed Registration Statements No. 333-61895 and No. 333-55970. Brightman Almagor & Co.

Certified Public Accountants

A member of Deloitte Touche 
  EXHIBIT E-23.18 Date:   March 23, 2003

Our ref: 744599 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS As independent public accountants of Trinet Venture Capital Ltd., we hereby consent to the
incorporation of our report dated March 11, 2002, included in Form 10-K of Ampal-American Israel Corporation for the year ended
December 31, 2001 (relating to the financial statements of Trinet Venture Capital Ltd. not included herein), into Ampal-American
Israel Corporations previously filed Registration Statements No. 333-61895 and No. 333-55970. Brightman Almagor & Co.

Certified Public Accountants

A member of Deloitte Touche