Audiocodes Ltd. — Earnings Release 2006

Oct 4, 2006

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C002��������� ��"�2PublicAUDIOCODES LTD.3259Corporation no: 520044132Stock Exchange/Market: ���������19380Hayarden 1 , Airport City, Lod 70151 , ,Tel: 03-9764000 , Fax: 03-9764040E.mail address: notices@audiocodes.comDate of transmission: 04/10/2006              Time of broadcast: 15:02 15:00:23

Reference: 2006-02-107479

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

Immediate ReportRegulation 4 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 AudioCodes Earnings Release Q3_041006.isa
AudioCodes_PR_10-04-06_Earnings_Date_3Q_2006_isa.pdf

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: 04/09/2006
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Name of the Signatory: : Somekh Yuval , , Position of Signatory in the reporting corporation: Director of Finance
Hayarden Telephone: 03-9764000 , Facsimile: 03-9764040 , E-mail: Yuval.Somekh@audiocodes.com