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EXHIBIT 23.2
CONSENT OF KESSELMAN & KESSELMAN
INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Registration
Statement (Form S-8) of Nogatech, Inc. pertaining to the 2000 Equity Incentive
Plan, the 1999 Stock Option Plan and the Amended and Restated 2000 Employee
Stock Purchase Plan, of our report dated February 25, 2000 (except for Note 6,
the date of which is March 8, 2000), with respect to the financial statements of
Nogatech, Inc., included in its Registration Statement (Form S-1 No. 333-32372),
as amended, filed with the Securities and Exchange Commission.
/s/ Kesselman & Kesselman
Tel Aviv, Israel
July 28, 2000
