B Communication — Earnings Release 2008

May 6, 2008

_________ false

C003012 �����.������ ��"�2Public012 SMILE.COMMUNICATIONS LTD6667Corporation no: 512832742Stock Exchange/Market: ����� 0122508381Hasivim St 25 , Petach-Tikva 49170 , ,Tel: 072-2002111 , Fax: 072-2002080E.mail address: idita@co.zahav.net.ilDate of transmission: 06/05/2008              Time of broadcast: 07:57 07:56:42

Reference: 2008-02-126030

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	012 Smile.Communication's First Quarter Earnings Release and Conference Call Scheduled for May 13, 2008

conference_call_smlc_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: 30/04/2008
- - -
Name of the Signatory: : Barlev Ami , Position of Signatory in the reporting corporation: Legal Adviser , Name of Employer Company: Shibolet & Co. Advocates & Notaries .
Berkowitz Telephone: 03-7778333 , Facsimile: 03-7778444 , E-mail: a.barlev@shibolet.com 2