Exhibit 23.1
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Amendment No. 2 to
Registration Statement No. 333-90017 of Data Systems & Software Inc. on Form S-3
of our report dated March 29, 2000, appearing in the Annual Report on Form 10-K
of Data Systems & Software Inc. for the year ended December 31, 1999, and to the
reference to us under the heading "Experts" in the Prospectus, which is part of
this Registration Statement.
Deloitte & Touche LLP
New York, New York
May 30, 2000
II-7
