COMMTOUCH SOFTWARE LTD, F-3, EX-21.1, 2000-09-20

COMMTOUCH SOFTWARE LTD
F-3, EX-21.1, 2000-09-20
COMMUNICATIONS SERVICES, NEC

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                                                                    EXHIBIT 21.1

[Graphic Omitted]

                        CONSENT OF INDEPENDENT AUDITORS

We  consent to the  reference  to our firm under the  caption  "Experts"  in the
Registration  Statement (Form F-3) and related  Prospectus of Commtouch Software
Ltd.  for the  registration  of  4,000,000  of its  ordinary  shares  and to the
incorporation  by reference  therein of our report dated January 31, 2000,  with
respect to the  consolidated  financial  statements  of Commtouch  Software Ltd.
included in its Annual Report (Form 20-F) for the year ended  December 31, 1999,
filed with the Securities and Exchange Commission,

Tel-Aviv, Israel
September 19, 2000

                                                  KOST, FORER & GABBAY
                                         A member of Ernst & Young international