Magic Software Enterprises Ltd.

Regulatory Filings • Dec 21, 2006

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C003��'�� ������ ����� ��"�2PublicMAGIC SOFTWARE ENTERPRISES LTD.2534Corporation no: 520036740Stock Exchange/Market: ��'��411381HaPlada 5 , Or-Yehuda 60218 , ,Tel: 03-5389292 , Fax: 03-5389393E.mail address: ABIRK@MAGICSOFTWARE.COMDate of transmission: 21/12/2006              Time of broadcast: 10:59 10:55:49

Reference: 2006-02-168850

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	Magic Software Enters US$2.5 Million Agreement with Farm Mutual Reinsurance Plan

FMRP_Press_Release_Client_Approved_final_1_isa.pdf

References of previous documents relating to this matter(the reference does not constitute incorporation by reference):
Previous names of reporting entity: M.S.E-MASHOV SOFTWARE EXPORT LTD
Date of revision of form structure: 31/10/2006
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Name of the Signatory: : Birk Amit , , Position of Signatory in the reporting corporation: General Counsel & Corporate Secretary
HaPlada Telephone: 03-5389322 , Facsimile: 03-5389393 , E-mail: abirk@magicsoftware.com