Audiocodes Ltd. — Report Publication Announcement 2006

Sep 28, 2006

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C003��������� ��"�2PublicAUDIOCODES LTD.2525Corporation no: 520044132Stock Exchange/Market: ���������19381Hayarden 1 , Airport City, Lod 70151 , ,Tel: 03-9764000 , Fax: 03-9764040E.mail address: notices@audiocodes.comDate of transmission: 28/09/2006              Time of broadcast: 11:45 11:44:05

Reference: 2006-02-104662

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	6-K of Financial statements as of June 30, 2006

audiocodes6k_27Sep06_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: : Rosen Itamar , , Position of Signatory in the reporting corporation: General Counsel & Company Secretary
Hayarden Telephone: 03-9764103 , Facsimile: 03-9764044 , E-mail: itamar.rosen@audiocodes.com