Audiocodes Ltd. — Regulatory Filings 2004

Nov 1, 2004

AudioCodes

PRESS RELEASE

Contacts

Shirley Nakar AudioCodes Tel: +972-3-976-4072 shirley.nakar@audiocodes.com

Kristy Needham Alan Weinkrantz And Company Tel: 210-861-9875 kristyn@weinkrantz.com

NEC Selects AudioCodes Mediant™ 2000 CPE Media Gateway Family for Next Generation VoIP Networks

AudioCodes Mediant™ Digital Media Gateways Deliver Scalability, Performance and Superior Voice Quality to Service Providers

Lod, Israel – November 1, 2004 – AudioCodes (NASDAQ: AUDC), a leading provider of Voice over Packet (VoP) technologies and Voice Network products for converged networks, today announced that NEC Corporation (NASDAQ: NIPNY), one of the world's leading providers of Internet, broadband network and enterprise business solutions, has selected AudioCodes Mediant™ 2000 Media Gateways to offer carriers and service providers VoIP building blocks for next generation networks. NEC has integrated its softswitch with AudioCodes Mediant digital media gateway for wireline applications to deliver VoIP solutions for carrier and service providers. The Mediant 2000 connects to the PBX at the customer's site allowing carriers and service providers to offer hosted services and IPCentrex services and applications.

"Integrating AudioCodes" Mediant Digital Media Gateways together with NEC's softswitch allows us to offer cost-effective, high voice quality Voice over IP solutions to our customers" said Mr. Hosaka Takemi, General Manager, Carrier Business Division at NEC in Tokyo, Japan. "We have been particularly impressed with the scalability, performance and excellent voice quality of AudioCodes Mediant 2000, as well as with AudioCodes' responsiveness to specific market requirements."

"We are delighted that a world-leading Internet provider such as NEC has selected our Mediant 2000 as their choice gateway for implementing VoIP solutions into their customers' networks," said Lior

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Aldema, Vice President of Marketing at AudioCodes. "Our feature-rich, media gateway products have again proven themselves as high-performance, advanced technology building blocks with excellent voice quality for enabling VoIP solutions."

About AudioCodes Mediant™ Digital Media Gateways

The Mediant™ 2000 VoP Gateway is the cost-effective, entry-level member in the AudioCodes family of market-ready, standards-compliant, media gateway voice network products. Intelligently packaged in a stackable 1U chassis especially designed as CPE and for smaller locations in the carrier network market, the Mediant 2000 is the right-sized solution for small-scale (1 to 16 E1/T1s) needs.

About NEC

NEC Corporation (NASDAQ: NIPNY) (FTSE: 6701q.l) is one of the world's leading providers of Internet, broadband network and enterprise business solutions dedicated to meeting the specialized needs of its diverse and global base of customers. Ranked as one of the world's top patent-producing companies, NEC delivers tailored solutions in the key fields of computer, networking and electronic devices, by integrating its technical strengths in IT and Networks, and by providing advanced semiconductor solutions through NEC Electronics Corporation. The NEC Group employs more than 140,000 people worldwide and had net sales of 4,906 billion yen (approx. $47 billion) in the fiscal year ended March 2004. For additional information, please visit the NEC home page at: http://www.nec.com.

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About AudioCodes

AudioCodes Ltd. (NASDAQ: AUDC) enables the new voice infrastructure by providing innovative, reliable and cost-effective Voice over Packet technology and Voice Network products to OEMs, network equipment providers and system integrators. AudioCodes provides its customers and partners with a diverse range of flexible, comprehensive media gateway and media processing technologies, based on VoIPerfect™ – AudioCodes’ underlying, best-of-breed, core media gateway architecture. The company is a market leader in voice compression technology and is a key originator of the ITU G.723.1 standard for the emerging Voice over IP market. AudioCodes voice network products feature media gateway and media server platforms for packet-based applications in the wireline, wireless, broadband access, and enhanced voice services markets.

AudioCodes enabling technology products include VoIP and CTI communication boards, VoIP media gateway processors and modules, and CPE devices. Its customers include the leading telecom and data network equipment providers globally. AudioCodes’ international headquarters and R&D facilities are located in Israel, with U.S. headquarters in San Jose, California. Additional offices are in Boston (MA), Chicago (IL), Research Triangle Park (NC), Somerset (NJ), Beijing, London, Paris and Tokyo. For more information on AudioCodes, visit www.audiocodes.com or call +1 (408) 577-0488.

Statements concerning AudioCodes’ business outlook or future economic performance; product introductions and plans and objectives related thereto; and statements concerning assumptions made or expectations as to any future events, conditions, performance or other matters, are "forward-looking statements" as that term is defined under U.S. Federal securities laws. Forward-looking statements are subject to various risks, uncertainties and other factors that could cause actual results to differ materially from those stated in such statements. These risks, uncertainties and factors include, but are not limited to: the effect of global economic conditions in general and conditions in AudioCodes' industry and target markets in particular; shifts in supply and demand; market acceptance of new products and continuing products' demand; the impact of competitive products and pricing on AudioCodes' and its customers' products and markets; timely product and technology development/upgrades and the ability to manage changes in market conditions as needed; and other factors detailed in AudioCodes' filings with the Securities and Exchange Commission. AudioCodes assumes no obligation to update the information in this release.

AudioCodes, AC, Ardito, AudioCoded, NetCoder, TrunkPack, VoicePacketizer, MediaPack, Stretto, Mediant, VoIPerfect and IPmedia are trademarks or registered trademarks of AudioCodes Limited. All other products or trademarks are property of their respective owners.

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