Audiocodes Ltd. — Earnings Release 2008

Jul 30, 2008

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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: 30/07/2008              Time of broadcast: 22:35 22:35:08

Reference: 2008-02-221166

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 Q2 2008 Earnings Call 6K
Second_Quarter_2008_Earnings_6K_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: 21/07/2008
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Name of the Signatory: : Somekh Yuval , Position of Signatory in the reporting corporation: Director of Finance , Name of Employer Company: .
Hayarden Telephone: 03-9764000 , Facsimile: 03-9764040 , E-mail: Yuval.Somekh@audiocodes.com 2