OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
consent to the incorporation by reference in the Registration Statements on Form
S-3 (Nos. 333-154774 and 333-160426) and Form S-8 (Nos. 333-160010, 333-141805,
333-137777, 333-69441, 333-37276, 333-37278, 333-103433, 333-103435, 333-69445
and 333-153843) of Kulicke and Soffa Industries, Inc. of our report dated
December 9, 2010 relating to the financial statements, financial statement
schedule and the effectiveness of internal control over financial reporting,
which appears in this Form 10-K.