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Exhibit
23.1
CONSENT
OF INDEPENDENT AUDITORS
OF
Hermes Logistics
Technologies 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 and in the amendment to the annual report of Formula Systems (1985) Ltd. on
Form 20-F/A for the fiscal year ended December 31, 2007, 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
