SMX (SMX) F-1/ARegistration statement (foreign) (amended)

Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

We hereby consent to the use in this Prospectus constituting a part of this Registration Statement on Form F-1, Amendment No. 1 of SMX (Security Matters) Public Limited Company (the “Company”) of our report dated April 19, 2024, except for Note 24.12, as to which date is August 12, 2024, relating to the consolidated financial statements of the Company which is contained in that Prospectus.

We also consent to the reference to us under the caption “Experts” in the Prospectus.

Tel Aviv, Israel

October 22, 2024