CONSENT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation
by reference in the Registration Statements on Form S-8 (No. 333-193579) and on Form S-3 (No. 333-197820) of xG Technology Inc.
of our report dated March 31, 2015 relating to the financial statements, which appear in this Form 10-K.
/s/ Friedman LLP
March 31, 2015
East Hanover, New Jersey