Elbit Systems

Foreign Filer Report • Jun 1, 2006

C003	����� ������ ��"�		2
Public	ELBIT SYSTEMS LTD.
	2902	Corporation no: 520043027
	Stock Exchange/Market: ����� ������
	72
	381	P.O.B 539 , Haifa 31053 , ,
	Tel: 04-8315315 , 04-8316632 Fax: 04-8316659
	E.mail address: SHOSHIS@ELBIT.CO.IL	Date of transmission: 31/05/2006
		Time of broadcast: 22:01 21:57:24
		Reference: 2006-02-075594

Israel Securities Authority		Tel Aviv Stock Exchange
www.isa.gov.il		www.tase.co.il

Other Report or AnnouncementRegulation 5 of the Securities Regulations, (Periodic and Immediate Reports of Foreign Corporation) 5761-2000 The corporation is a foreign private issuer as defined by U.S. Securities Laws.

Attached hereto is a report on	Press Release

un3667_isa.pdf

Attached hereto is an press release that will be filed as a 6K form with Securities and Exchange Commission Subject: Elbit Systems' Subsidiary Acquires 20% Interest in Sandel Avionics Furthers Expansion into Commercial Aviation Market
References of previous documents relating to this matter(the reference does not constitute incorporation by reference):
Previous names of reporting entity:
Date of revision of form structure: 30/03/2006
- - -
Name of the Signatory : Pacholder Ilan , , Position of Signatory in the reporting corporation: Corporate Secretary
P.O.B Telephone: 04-8316319 , Facsimile: 04-8316659 , E-mail: pacholder@elbit.co.il