---

---

Exhibit 14.1

CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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

|1. | Registration
Statement on Form F-3 (File No. 333-117703),
|-- | ---------------------------------------------------------

|2. | Registration
Statement on Form F-3 (File No. 333-123859),
|-- | ---------------------------------------------------------

|3. | Registration
Statement on Form S-8 (File No. 333-11894) pertaining to the                AudioCodes
Ltd. 1999 Key Employee Option Plan (F) and the AudioCodes Ltd. 1999                Key
Employee Option Plan, Qualified Stock Option Plan-US Employees (F),
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. | Registration
Statement on Form S-8 (File No. 333-13268) pertaining to the                AudioCodes
Ltd. 1999 Key Employee Option Plan (F), as amended, and the                AudioCodes
Ltd. 1999 Key Employee Option Plan, Qualified Stock Option Plan-US
               Employees (F),
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|5. | Registration
Statement on Form S-8 (File No. 333-105473) pertaining to the                AudioCodes
Ltd. 1999 Key Employee Option Plan (F) and the AudioCodes Ltd. 1999                Key
Employee Option Plan, Qualified Stock Option Plan-US Employees (F) , and
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|6. | Registration
Statement on Form S-8 (File No. 333-13378) pertaining to the                AudioCodes
Ltd. 2001 Employee Stock Purchase Plan Global Non-U.S. and the                AudioCodes
Ltd. 2001 U.S. Employee Stock Purchase Plan.
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|of
our report dated February 1, 2006 with respect to the consolidated financial statements of
AudioCodes Ltd. included in this Annual Report (Form 20-F) of AudioCodes Ltd.
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Tel-Aviv, Israel
June 28, 2006 | /s/ KOST FORER GABBAY & KASIERER
KOST FORER GABBAY & KASIERER
A Member of Ernst & Young Global
|------------------------------ | ------------------------------------------------------------------------------------------------------------------



---

---