Tower Semiconductor Ltd. — Audit Report / Information 2005

Jul 13, 2006

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C001����� ����������� ��"�2PublicTOWER SEMICONDUCTOR LTD.5136Corporation no: 520041997Stock Exchange/Market: �����309379P.O.B 619 , Migdal Haemek 23105 , ,Tel: 04-6506611 , 04-6506670 Fax: 04-6547788E.mail address: natiso@towersemi.comDate of transmission: 13/07/2006              Time of broadcast: 15:12 15:11:42

Reference: 2006-02-056311

Israel Securities Authority		Tel Aviv Stock Exchange
www.isa.gov.il		www.tase.co.il

Report of Periodic or Interim ReportRegulation 3 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
Tower Semicondactor Ltd. Annual report on form 20-F for year 2005
20-F_Full_Version_2_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: 04/06/2006
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Name of the Signatory : Back-Frimer Dina , , Position of Signatory in the reporting corporation: Lawyer
P.O.B Telephone: 04-6506436 , Facsimile: 04-6547788 , E-mail: dinaback@towersemi.com