Exhibit 15.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

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 23, 2008, 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, 2007, filed with the Securities and Exchange Commission.

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|---------------- | --------------------------------
|Tel-Aviv, Israel | KOST FORER GABBAY & KASIERER    
|June 23,
 2008   | A Member of Ernst & Young Global

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