CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the reference to our firm under the
caption “Experts” and to the use of our report dated March 24, 2022, with respect to the consolidated financial statements of Taboola.com Ltd. for the year
ended December 31, 2021, included in this Amendment No.2 to the Registration Statement (Form F-1 No. 333-257879) and the related Prospectus of Taboola.com, Ltd. dated April 13, 2022.