ACORN ENERGY, INC. — Director's Dealing 2007

Feb 28, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: ACORN FACTOR, INC. (ACFN)
CIK: 0000880984
Period of Report: 2007-02-23

Reporting Person: MOORE JOHN A (Chief Executive Officer)

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-02-23	Stock Option	$4.53	A	60000	Acquired	2011-03-30	Common Stock (60000)	Direct

Footnotes

F1: The option vested as to two-thirds on the date of grant. The remaining one-third is subject to accelerated vesting (a) upon the Issuer's Common Stock achiveving a five-day average closing market price of $5.00 or greater per share, (b) the termination of Mr. Moore's employment by the Issuer without Cause, (c) termination by Mr. Moore of his employment with the Issuer for Good Reason or (d) a Change of Control of the Issuer (each as defined in Mr. Moore's Option Agreement with the Issuer).

F2: N/A.