Audiocodes Ltd. — Report Publication Announcement 2007

Mar 14, 2007

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C002��������� ��"�2PublicAUDIOCODES LTD.2525Corporation no: 520044132Stock Exchange/Market: ���������19380Hayarden 1 , Airport City, Lod 70151 , ,Tel: 03-9764000 , Fax: 03-9764040E.mail address: notices@audiocodes.comDate of transmission: 14/03/2007              Time of broadcast: 19:20 19:18:57

Reference: 2007-02-336866

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 Revises Estimates for the First Quarter 2007
AudioCodes_PR_14Mch07_Revised_Guidance_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: 28/02/2007
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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