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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 January 24, 2005 with respect to the consolidated financial statements
and schedule of AudioCodes Ltd. included in this Annual Report (Form 20-F) of AudioCodes
Ltd.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|                 |                                                              
|---------------- | -------------------------------------------------------------
|Tel-Aviv, Israel | /s/ KOST FORER GABBAY & KASIERER
KOST FORER GABBAY & KASIERER
|June 02, 2005    | A Member of Ernst & Young Global                             



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