Tower Semiconductor Ltd. — Report Publication Announcement 2006

Jul 26, 2006

_________

C001����� ����������� ��"�2PublicTOWER SEMICONDUCTOR LTD.3255Corporation 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: 26/07/2006              Time of broadcast: 11:50 11:49:03

Reference: 2006-02-063355

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 Semiconductor Announces Record Sales for Q2 2006
Q22006Magnafiling_isa.pdf

Attached are the financial statements and MD&A in connection with the previous Magna filing.
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
- - -
Name of the Signatory : Gilboa Nati Somekh , , Position of Signatory in the reporting corporation: General Counsel & Corporate Secretary
P.O.B Telephone: 04-6506109 , Facsimile: 04-6547788 , E-mail: natiso@towersemi.com