|  | **•  Kost Forer & Gabbay**          3 Aminadav St.    Tel-Aviv 61575, Israel | **• ** Phone: 972-3-6232525      Fax: 972-3-5622555    |
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****CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM****

We consent to the incorporation by reference in the following Registration Statements on: 

| (a)    |   | Form S-8 NO.(333-94995) pertaining to the 1996 CSI Stock Option Plan, the 1999 Section 3(i) Share Option Plan, the 1999 Employee Stock Purchase Plan and the 1999 Non-Employee Directors Stock Option Plan of Commtouch Software Ltd.;                                                                              |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                                |
| (b)    |   | Form F-3 NO. (333-89773) pertaining to the resale of 2,052,051 ordinary shares of Commtouch Software Ltd. by Vulcan Ventures Incorporated, InfoSpace (formerly "Go2Net, Inc.") and Microsoft Corporation and a warrant exercisable for 1,136,000 ordinary shares of Commtouch Software Ltd. by InfoSpace; |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (c)    |   | Form F-3 NO. (333-46192) pertaining to the sale by Commtouch Software Ltd. of 4,000,000 of its ordinary shares;                                                                                                                                                                                                     |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (d)    |   | Form S-8 NO. (333-65532) pertaining to the 1999 Employee Stock Purchase Plan, the 1999 Non-Employee Directors Stock Option Plan and the Wingra Technologies, LLC 1998 Unit Option Plan;                                                                                                                             |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (e)    |   | Form F-3 NO. (333-68248) pertaining to the resale of 1,406,612 ordinary shares of Commtouch Software Ltd. by investors in Wingra;                                                                                                                                                                                   |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (f)    |   | Form F-3 NO. (333-88248) pertaining to the sale by Commtouch Software Ltd. of 7,095,886 of its ordinary shares                                                                                                                                                                                                      |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (g)    |   | Form F-3 NO. (333-109837) pertaining to the sale by Commtouch Software Ltd. of 8,793,564 of its ordinary shares                                                                                                                                                                                                     |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (h)    |   | Form F-3 NO. (333-111731) pertaining to the sale by Commtouch Software Ltd. of 11,345,358 of its ordinary shares                                                                                                                                                                                                    |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (i)    |   | Form F-3 NO. (333-111734) pertaining to the sale by Commtouch Software Ltd. Of 4,162,479 of its ordinary shares,                                                                                                                                                                                                    |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (j)    |   | Form F-3 NO. (333-117085) pertaining to the sale by Commtouch Software Ltd. of 23,363,879 of its ordinary shares                                                                                                                                                                                                    |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (k)    |   | Form F-3 NO. (333-121918) pertaining to the sale by Commtouch Software Ltd. Of 6,955,684 of its ordinary shares                                                                                                                                                                                                     |
|   |   |                                                                                                                                                                                                                                                                                                                |
| (l)    |   | Form F-3 NO. (333-122407) pertaining to the sale by Commtouch Software Ltd. Of 12,760,000 of its ordinary shares;                                                                                                                                                                                                   |

 

of our report dated February 7, 2005 with respect to the consolidated financial statements and schedule of Commtouch Software Ltd. included in this Annual Report on Form 20-F for the year ended December 31, 2004.

| Tel-Aviv, Israel | KOST FORER GABBAY & KASIERER     |               |
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| June 10, 2005    | A Member of Ernst & Young Global |                                                                           |