******Exhibit 15**

 

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

 

We consent to the incorporation by reference in the following Registration Statements of Commtouch Software Ltd. on: 

 

|   | (a) | Form S-8 NO.(333-94995) pertaining to the 1996 CSI Stock Option Plan, the 1999 Section 3(i) Share Option Plan and the 1999 Non-Employee Directors Stock Option Plan of Commtouch Software Ltd.; |
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|   | (b) | Form S-8 NO. (333-65532) pertaining to the 1999 Non-Employee Directors Stock Option Plan; |
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|   | (c) | Form F-3 NO. (333-88248) pertaining to the registration by Commtouch Software Ltd. of 7,095,886 of its ordinary shares; |
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|   | (d) | Form F-3 NO. (333-109837) pertaining to the registration by Commtouch Software Ltd. of 8,793,564 of its ordinary shares; |
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|   | (e) | Form F-3 NO. (333-111731) pertaining to the registration by Commtouch Software Ltd. of 11,345,358 of its ordinary shares; |
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|   | (f) | Form F-3 NO. (333-111734) pertaining to the registration by Commtouch Software Ltd. of 4,162,479 of its ordinary shares; |
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|   | (g) | Form F-3 NO. (333-117085) pertaining to the registration by Commtouch Software Ltd. of 23,363,879 of its ordinary shares; |
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|   | (h) | Form F-3 NO. (333-122407) pertaining to the registration by Commtouch Software Ltd. of 12,760,000 of its ordinary shares; |
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|   | (i) | Form F-3 NO. (333-131272) pertaining to the registration by Commtouch Software Ltd. of 9,000,000 of its ordinary shares; |
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|   | (j) | Form S-8 NO. (333-141177) pertaining to the Amended and Restated 1999 Non-Employee Directors Stock Option Plan, Amended and Restated 1996 CSI Stock Option Plan, Amended and Restated Israeli Share Option Plan and the Commtouch Software Ltd. 2006 U.S. Stock Option Plan, |
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of our report dated June 25, 2007, with respect to the consolidated financial statements of Commtouch Software Ltd. included in this Annual Report on Form 20-F for the year ended December 31, 2006.

 

 

| Tel-Aviv, Israel | KOST FORER GABBAY & KASIERER     |
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| June 25, 2007    | A Member of Ernst & Young Global |