Tower Semiconductor Ltd. — Report Publication Announcement 2007

Feb 8, 2007

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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: 08/02/2007              Time of broadcast: 13:39 13:12:30

Reference: 2007-02-305525

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 Ltd. financial statements as of December 31, 2006
FS_INCL_MDA_31_12_2006_isa.pdf

The attached financial statements relate to the press release filed publicly on Magna on Februaury 7, 2007
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: 01/01/2007
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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