Tower Semiconductor Ltd. — Report Publication Announcement 2007

May 1, 2007

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C001����� ����������� ��"�2PublicTOWER SEMICONDUCTOR LTD.5987Corporation 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: 01/05/2007              Time of broadcast: 09:35 09:34:49

Reference: 2007-02-375425

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 First Quarter 2007 Revenues Increased 55 percent Year-over-Year
TSEM_Q107_Financial_result_isa.pdf

The financial statements will be filed in a subsequent Magana 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: 28/02/2007
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Name of the Signatory: : Pressman Ayelet , , Position of Signatory in the reporting corporation: Company Controller
P.O.B Telephone: 04-6506482 , Facsimile: 04-6047242 , E-mail: ayeletpr@towersemi.com