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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
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We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Accord Networks Ltd. (hereafter--the Company) of our
report dated February 6, 2000, except for notes 12e and 12f for which the dates
are May 25, 2000 and June 16, 2000, respectively, relating to the consolidated
financial statements, which appears in the Company's 1999 Annual Report to
Shareholders, which is incorporated by reference in its Registration Statement
on Form F-1 dated June 28, 2000. We also consent to the references to us under
the headings "Experts" in such Registration Statement.
/S/ KESSELMAN & KESSELMAN
Kesselman & Kesselman
Certified Public Accountants (Israel)
Tel Aviv, Israel
December 18, 2000
