EXHIBIT 23.4





                         CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
Magic Software Enterprises (UK) Limited


We hereby consent to the incorporation by reference, in the Registration
Statement on Form S-8 of Magic Software Enterprises Ltd. (the "Company")
relating to the registration of an additional 1,000,000 Ordinary Shares, par
value NIS 0.1 per share, of the Company authorised for issuance under its 2000
Employee Stock Option Plan, of our report dated 29 January, 2002 relating to the
balance sheet of Magic Software Enterprises (U.K.) Limited, a wholly-owned
subsidiary of the Company, as of December 31, 2001, and the related statements
of operations and changes in shareholders' equity for each of the two years
ended December 31, 2001, which report appears in the Company's Annual Report on
Form 20-F for the fiscal year ended December 31, 2002.




/s/ Blick Rothenberg
Blick Rothenberg
Chartered Accountants

March 12, 2004