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|   | We      consent to the incorporation by reference in the following Registration      Statements:                                                                                                                                                                                                                                                                 |                                                                                                                                                                                                                                                              |
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|   |                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                                                                              |   |
|   | 1.                                                                                                                                                                                                                                                                                                                                                               | 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),              |   |
|   | 2.                                                                                                                                                                                                                                                                                                                                                               | 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), |   |
|   | 3.                                                                                                                                                                                                                                                                                                                                                               | 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),             |   |
|   | 4.                                                                                                                                                                                                                                                                                                                                                               | 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,                                        |   |
|   | 5.                                                                                                                                                                                                                                                                                                                                                               | Registration      Statement on Form S-8 (File No. 333-144823) pertaining to the AudioCodes      Ltd. 2001 U.S. Employee Stock Purchase Plan, as amended, and the      AudioCodes Ltd. 2001 Employee Stock Purchase Plan Global Non-U.S., as      amended, and     |   |
|   | 6.                                                                                                                                                                                                                                                                                                                                                               | Registration      Statement on Form S-8 (File No. 333-144825) pertaining to the AudioCodes      Ltd. 2007 U.S. Employee Stock Purchase Plan.                                                                                                                      |   |
|   |                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                                                                              |   |
|   | of      our reports dated June 28, 2009, with respect to the consolidated      financial statements of AudioCodes Ltd., and the effectiveness of internal      control over financial reporting of AudioCodes Ltd. included in this      Annual Report on Form 20-F for the year ended December 31, 2008, filed      with the Securities and ExchangeCommission. |

| Tel-Aviv,      Israel |   | KOST      FORER GABBAY & KASIERER    |
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| June      28, 2009    |   | A      Member of Ernst & YoungGlobal |