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Exhibit
23.2
CONSENT
OF INDEPENDENT AUDITORS
OF
Magic Software Enterprises
(UK) Limited
We
consent to the incorporation by reference in this Registration Statement on form
S-8 pertaining to Formula Systems (1985) Ltd. – Employees and Office Holders
Share Option Plan (2008) (the “Plan”), of our report included in the annual
report of Formula Systems (1985) Ltd. on Form 20-F for the fiscal year ended
December 31, 2007, filed with the Securities and Exchange Commission on June 30,
2008 as amended on Form 20-F/A filed with the Securities and Exchange Commission
on December 29, 2008.
/s/ Levy Cohen and
Co.
LEVY
COHEN AND CO.
Registered
Auditors
9th January
2009
