-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000930413-02-003332.txt : 20021202
<SEC-HEADER>0000930413-02-003332.hdr.sgml : 20021202
<ACCEPTANCE-DATETIME>20021202094634
ACCESSION NUMBER:		0000930413-02-003332
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20021130
FILED AS OF DATE:		20021202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOS BETTER ONLINE SOLUTIONS LTD
		CENTRAL INDEX KEY:			0001005516
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				0000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14184
		FILM NUMBER:		02845255

	BUSINESS ADDRESS:	
		STREET 1:		100 BOS RD
		CITY:			TERADION 20179 ISRAE
		STATE:			L3
		ZIP:			20179

	MAIL ADDRESS:	
		STREET 1:		TERADION INDUSTRIAL PARK
		CITY:			BEIT RABIN
		STATE:			L3
		ZIP:			20179
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>c26255_6k.txt
<DESCRIPTION>FORM 6-K
<TEXT>

                                   FORM 6 - K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                            Report on Foreign Issuer

                     Pursuant to Rule 13a - 16 or 15d - 16
                     of the Securities Exchange Act of 1934

                        For the Month of November, 2002



                        B.O.S. BETTER ON-LINE SOLUTIONS, LTD.
                (Translation of Registrant's Name into English)



                      100 BOS ROAD, TERADION 20179, ISRAEL
                    (Address of Principal Corporate Offices)



Indicate by check mark whether the registrant files or will file annual reports
under cover Form 20-F or Form 40-F.

                     Form 20-F ____X____ Form 40-F ________


Indicate by check mark whether the registrant by furnishing the information
contained in this form is also thereby furnishing the information to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

                           Yes ________ No ____X____


If "Yes" is marked, indicate below the file number assigned to the registrant in
connection with Rule 12g3-2(b): N/A
                                ---

<PAGE>

Attached hereto and incorporated by reference herein is the Registrant's
announcement dated November 26, 2002 regarding the financial results for the
third quarter of 2002.



<PAGE>

Signature


Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Report to be signed on its behalf by the
undersigned, thereunto duly authorized.


                                          B.O.S. Better On-Line Solutions, Ltd.
                                          (Registrant)



                                          By: /s/ Israel Gal
                                              --------------
                                              Israel Gal
                                              President and CEO

Dated: November 26, 2002


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>c26255_ex99-1.txt
<TEXT>

                                                                    Exhibit 99.1


B.O.S. - BETTER ON-LINE SOLUTIONS LTD.

B.O.S. BETTER ON-LINE SOLUTIONS LTD. ANNOUNCES FINANCIAL RESULTS OF OPERATIONS
FOR THE THIRD QUARTER OF 2002

REVENUES FROM CONTINUING SEGMENT GREW BY 46% COMPARED TO THIRD QUARTER OF 2001


TERADYON, ISRAEL - November 26- B.O.S. Better On-line Solutions Ltd. (the
"Company" or "BOS") (NASDAQ: BOSC, TASE:BOS) announced today its financial
results for the third quarter ended September 30, 2002.

In the first quarter of 2002, the Company's Board of Directors and Management
decided to discontinue the VAR segment of its wholly owned U.S. subsidiary,
Pacific Information Systems, Inc. ("PacInfo"), a commercial VAR and e-commerce
system solutions provider. Due to this decision, the current financial
statements of the Company disclose the financial information related to the
PacInfo VAR segment in accordance with accounting standards for "discontinued
operations."

REVENUES FOR THE THIRD QUARTER OF 2002 WERE $2.145 MILLION COMPARED TO $2.640
MILLION FOR THE SECOND QUARTER OF 2002.

NET LOSS FOR THE THIRD QUARTER OF 2002 FROM CONTINUING SEGMENTS WAS $351,000 (OR
$0.03 PER SHARE), COMPARED TO A NET PROFIT OF $227,000 (OR $0.02 PER SHARE) FOR
THE SECOND QUARTER OF 2002. THE NET LOSS FOR THE QUARTER, INCLUDING THE
DISCONTINUED SEGMENT, WAS $1.99 MILLION (OR $0.16 PER SHARE) COMPARED TO AN
$89,000 LOSS (OR $0.01 PER SHARE) FOR THE SECOND QUARTER OF 2002.

TOTAL CASH AND INVESTMENTS WERE $8.8 MILLION AS OF SEPTEMBER 30, 2002.


ABOUT B.O.S. - BETTER ON-LINE SOLUTIONS LTD.

B.O.S.' ACTIVITIES INCLUDE THE CONTINUING BUSINESS OPERATIONS DESCRIBED BELOW:

BOSCOM, A WHOLLY OWNED SUBSIDIARY, DEVELOPS, PRODUCES AND MARKETS
VALUE-ENHANCING COMMUNICATION AND NETWORKING PRODUCTS FOR ENTERPRISES. THE
COMPANY'S IP TELEPHONY DIVISION PROVIDES INNOVATIVE, COMPLETE TELEPHONY
SOLUTIONS THAT LEVERAGE A CORPORATION'S EXISTING EQUIPMENT INFRASTRUCTURE. THE
COMPANY'S LEGACY DIVISION OFFERS SOLUTIONS FOR IBM MID-RANGE-TO-PC AND LAN
CONNECTIVITY, AND PRINTING SOLUTIONS THAT ARE OPERATING SYSTEM INDEPENDENT.

SURF COMMUNICATION SOLUTIONS, AN AFFILIATED COMPANY, DEVELOPS AND SUPPLIES
SOFTWARE-BASED ACCESS SOLUTIONS THAT ARE INTEGRATED INTO MANUFACTURERS' ORIGINAL
EQUIPMENT IN THE TELECOMMUNICATIONS, DATA COMMUNICATIONS, TELEPHONY, AND
CONSUMER ELECTRONICS INDUSTRIES.


THIRD QUARTER 2002 - CONSOLIDATED STATEMENT OF OPERATION:

Revenues for the third quarter of 2002 were $2.14 million, generated mainly from
BOScom core product sales of IBM mid-range-to-PC and LAN connectivity solutions
and IP Telephony equipment. This represents a 19% decline compared to $2.64
million for the second quarter of 2002, and a growth of 46% compared to the
third quarter of 2001.

Gross profit for the third quarter of 2002 was $1.56 million. This represents a
21% decline compared to $1.97 million for the second quarter of 2002, and a
growth of 51% over third quarter 2001.

Selling, marketing, general and administrative expenses for the third quarter of
2002 totaled $1.96 million, compared to $1.90 million during the second quarter
of 2002 and $1.42 million for the third quarter of 2001.

Net loss from continuing segments for the third quarter of 2002 totaled $351,000
compared to net income of $227,000 for the second quarter of 2002, and $261,000
loss for the third quarter of 2001.

The loss related to the discontinued segment for the third quarter of 2002
amounted to $1.64 million, compared to a loss of $316,000 for the second quarter
of 2002 and a $970,000 loss for the third quarter of 2001.

Net loss for the third quarter of 2002 totaled $1.99 million ($0.16 per share),
compared to a net loss of $89,000 ($0.01 per share) for the second quarter of
2002 and a $1.25 million loss for the third quarter of 2001 ($0.10 per share)

Israel (Izzy) Gal, B.O.S.' CEO said: "Sales of our core business products are
increasing steadily. The Company boosted sales by 46% compared to the third
quarter of 2001. Although most of the revenues were contributed by the Company's
computer communications activity, we've experienced good acceptance and growth
with our IP telephony products as well."

THIRD QUARTER 2002 - PRO-FORMA:

The Pro-Forma Statement of Operation results are net of goodwill amortization,
restructuring costs, expenses related to previous years, and other expenses (see
section (a) on the Pro-Forma Statement of Operation).

<PAGE>

B.O.S. - BETTER ON-LINE SOLUTIONS LTD.

The net loss from continuing segments for the third quarter of 2002 totaled
$301,000, compared to net income of $272,000 for the first quarter of 2002.

The pro forma net loss related to the discontinued segment for the third quarter
of 2002 amounted to $827,000, compared to a loss of $608,000 for the second
quarter of 2002.

Net pro-forma loss for the third quarter of 2002 totaled $1.13 million (or $0.09
per share), compared to a net pro-forma loss of $336,000 (or $0.03 per share)
for the second quarter of 2002.

For further information, please contact Mr. Noam Yellin, at Tel. +972-3-527-4949
NYELLIN@NETVISION.NET.IL.

BOS Websites: WWW.BOSWEB.COM and WWW.BOSCOM.COM .

THE FORWARD-LOOKING STATEMENTS CONTAINED HEREIN REFLECT MANAGEMENT'S CURRENT
VIEWS WITH RESPECT TO FUTURE EVENTS AND FINANCIAL PERFORMANCE. THESE
FORWARD-LOOKING STATEMENTS ARE SUBJECT TO CERTAIN RISKS AND UNCERTAINTIES THAT
COULD CAUSE THE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE IN THE
FORWARD-LOOKING STATEMENTS, ALL OF WHICH ARE DIFFICULT TO PREDICT AND MANY OF
WHICH ARE BEYOND THE CONTROL OF BOS, INCLUDING, BUT NOT LIMITED TO, THOSE RISKS
AND UNCERTAINTIES DETAILED IN BOS' PERIODIC REPORTS AND REGISTRATION STATEMENTS
FILED WITH THE U.S. SECURITIES EXCHANGE COMMISSION.

<PAGE>

                     B.O.S. - BETTER ON-LINE SOLUTIONS LTD.

                          CONSOLIDATED BALANCE SHEETS
- --------------------------------------------------------------------------------
                            U.S. DOLLARS IN THOUSANDS

                                           SEPTEMBER 30,     DECEMBER 31,
                                               2002              2001
                                           ------------      ------------
                                            UNAUDITED
                                           ------------
                ASSETS

CURRENT ASSETS:
Cash and cash equivalents                    $  5,096           $ 8,325
Restricted cash                                   700                 -
Trade receivables                               1,768             1,495
Other accounts receivable and
  prepaid expenses                                405               550
Inventories                                       565               307
                                             --------          --------
TOTAL CURRENT ASSETS                            8,534            10,677
                                             --------          --------
LONG-TERM INVESTMENTS:
Long term marketable securities                 3,045             2,884
Long term prepaid expenses                         17                87
Other investment                                2,042             2,042
                                             --------          --------
TOTAL LONG-TERM INVESTMENTS                     5,104             5,013
                                             --------          --------
PROPERTY AND EQUIPMENT, NET                     1,108             1,296
                                             --------          --------
OTHER ASSETS, NET                                 601               711
                                             --------          --------
ASSETS RELATED TO DISCONTINUING SEGMENT         4,934            13,070
                                             --------          --------
TOTAL ASSETS                                 $ 20,281          $ 30,767
                                             ========          ========

  LIABILITIES AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES:
Short-term credit and current
  maturities of long term loan               $      -          $    286
Trade payables                                    919               448
Accrued and other liabilities                   2,799             2,935
                                             --------          --------
TOTAL CURRENT LIABILITIES                       3,718             3,669
                                             --------          --------
ACCRUED SEVERANCE PAY                             223               280
                                             --------          --------
LIABILITIES RELATED TO
  DISCONTINUING SEGMENT                         6,661            10,340
                                             --------          --------
SHAREHOLDERS' EQUITY:
Share capital                                   3,632             3,628
Additional paid-in capital                     41,037            41,011
Deferred stock compensation                        59                59
Accumulated deficit                           (35,049)          (28,220)
                                             --------          --------
TOTAL SHAREHOLDERS' EQUITY                      9,679            16,478
                                             --------          --------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY   $ 20,281          $ 30,767
                                             ========          ========



<PAGE>

                     B.O.S. - BETTER ON-LINE SOLUTIONS LTD.
                      CONSOLIDATED STATEMENTS OF OPERATIONS
- --------------------------------------------------------------------------------
           U.S. DOLLARS IN THOUSANDS, EXCEPT SHARE AND PER SHARE DATA

<TABLE>
<CAPTION>
                                             THREE MONTHS ENDED                     NINE MONTHS ENDED
                                                SEPTEMBER 30,                          SEPTEMBER 30,                YEAR ENDED
                                      -------------------------------          -----------------------------       DECEMBER 31,
                                         2002                2001                 2002              2001               2001
                                      -----------         -----------          -----------       -----------       -----------
                                                                     UNAUDITED
                                      ----------------------------------------------------------------------
<S>                                   <C>                 <C>                  <C>               <C>               <C>
Revenues                              $     2,145         $     1,469          $     6,550       $     4,980       $     6,042
Cost of revenues                              582                 432                1,600             1,412             2,255
                                      -----------         -----------          -----------       -----------       -----------

Gross profit                                1,563               1,037                4,950             3,568             3,787
                                      -----------         -----------          -----------       -----------       -----------

Operating expenses:
  Research and development, net               538                 152                1,555             1,201             1,757
  Sales and marketing                         772                 926                2,108             3,499             4,663
  General and administrative                  647                 340                1,872             1,676             1,839
                                      -----------         -----------          -----------       -----------       -----------

Total operating expenses                    1,957               1,418                5,535             6,376             8,259
                                      -----------         -----------          -----------       -----------       -----------

Operating loss                               (394)               (381)                (585)           (2,808)           (4,472)
Financial income, net                          93                 185                  278               438               479
Restructuring costs                             -                   -                    -                 -              (143)
Amortization of goodwill                      (50)                (45)                (140)             (135)             (208)
Other expenses                                  -                 (20)                 (58)              (20)             (287)
                                      -----------         -----------          -----------       -----------       -----------

Loss before minority interest in             (351)               (261)                (505)           (2,525)           (4,631)
  losses of an affiliated company

Minority interest in losses of
  of an affiliated company                      -                 (18)                   -            (1,016)                -
                                      -----------         -----------          -----------       -----------       -----------

Net loss from continuing segments            (351)               (279)                (505)           (3,541)           (4,631)

Net loss related to discontinuing
  segment                                  (1,639)               (970)              (6,324)           (3,617)           (8,339)
                                      -----------         -----------          -----------       -----------       -----------

Net loss                              $    (1,990)             (1,249)         $    (6,829)           (7,158)      $   (12,970)

Basic and diluted net loss per
  share from continuing segment       $     (0.03)        $     (0.02)         $     (0.04)      $     (0.29)      $     (0.38)
                                      ===========         ===========          ===========       ===========       ===========

Basic and diluted net loss per share
  from discontinuing segment          $     (0.13)        $     (0.08)         $     (0.51)      $     (0.29)      $     (0.67)
                                      ===========         ===========          ===========       ===========       ===========

Basic and diluted net loss per share  $     (0.16)        $     (0.10)         $     (0.55)      $     (0.58)      $     (1.05)
                                      ===========         ===========          ===========       ===========       ===========

Weighted average number of shares
  used in computing basic and
  diluted loss per share               12,402,524          12,387,524           12,402,524        12,387,524        12,387,524
                                      ===========         ===========          ===========       ===========       ===========
</TABLE>

<PAGE>

                     B.O.S. - BETTER ON-LINE SOLUTIONS LTD.

                 PRO-FORMA CONSOLIDATED STATEMENTS OF OPERATIONS
- --------------------------------------------------------------------------------
           U.S. DOLLARS IN THOUSANDS, EXCEPT SHARE AND PER SHARE DATA

<TABLE>
<CAPTION>
                                             THREE MONTHS ENDED                     NINE MONTHS ENDED
                                                SEPTEMBER 30,                          SEPTEMBER 30,
                                      -------------------------------          -----------------------------       DECEMBER 31,
                                         2002                2001                 2002              2001               2001
                                      -----------         -----------          -----------       -----------       -----------
                                                                     UNAUDITED
                                      ----------------------------------------------------------------------
<S>                                   <C>                 <C>                  <C>               <C>               <C>
Revenues                              $     2,145         $     1,469          $     6,550       $     4,980       $     6,042
Cost of revenues                              582                 432                1,600             1,412             1,164
                                      -----------         -----------          -----------       -----------       -----------

Gross profit                                1,563               1,037                4,950             3,568             4,878
                                      -----------         -----------          -----------       -----------       -----------
Operating expenses:
  Research and development, net               538                 152                1,555             1,201             1,757
  Sales and marketing                         772                 926                2,108             3,499             4,663
  General and administrative                  647                 340                1,872             1,676             1,839
                                      -----------         -----------          -----------       -----------       -----------

Total operating expenses                    1,957               1,418                5,535             6,376             8,259
                                      -----------         -----------          -----------       -----------       -----------

Operating loss                               (394)               (381)                (585)           (2,808)           (3,381)
Financial income, net                          93                 185                  278               438               479
Other expenses                                  -                 (20)                 (58)              (20)              (87)
                                      -----------         -----------          -----------       -----------       -----------

Net loss from continuing segments            (301)               (216)                (365)           (2,390)           (2,989)
                                      -----------         -----------          -----------       -----------       -----------

Net loss related to discontinuing
  segment                                    (827)               (262)              (1,737)           (1,436)           (3,084)
                                      -----------         -----------          -----------       -----------       -----------

Net loss                                  (1,128)                (478)              (2,102)           (3,826)           (6,073)
Basic and diluted net loss per
  share from continuing segment       $    (0.02)         $     (0.02)         $     (0.03)      $     (0.19)      $     (0.24)
                                      ===========         ===========          ===========       ===========       ===========

Basic and diluted net loss per
  share from discontinuing segment    $     (0.07)        $     (0.02)         $     (0.14)      $     (0.12)      $     (0.35)
                                      ===========         ===========          ===========       ===========       ===========

Basic and diluted net loss per share  $     (0.09)        $     (0.04)         $     (0.17)      $     (0.31)      $     (0.49)
                                      ===========         ===========          ===========       ===========       ===========

Weighted average number of shares
  used in computing basic and diluted
  net loss per share                   12,402,524          12,387,524           12,402,524        12,387,524        12,387,524
                                      ===========         ===========          ===========       ===========       ===========

(a)  The pro forma results are net of
     the following:
     Amortization of goodwill                (862)               (753)              (4,898)           (2,243)          (2,993)
     Restructuring costs                        -                   -                  171                 -           (1,772)
     Inventory write off                        -                   -                    -                 -             (664)
     Other expenses                             -                   -                    -               (73)             (84)
     Expenses related to
       previous      years                      -                   -                    -                 -           (1,273)
     Minority interest in loss of an
       affiliated company                       -                 (18)                   -            (1,016)               -


                                                          - - - - - - - - - -
</TABLE>


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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