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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001178913-06-000008.txt : 20060103
<SEC-HEADER>0001178913-06-000008.hdr.sgml : 20060102
<ACCEPTANCE-DATETIME>20060103063907
ACCESSION NUMBER:		0001178913-06-000008
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060103
FILED AS OF DATE:		20060103
DATE AS OF CHANGE:		20060103

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:		06500067

	BUSINESS ADDRESS:	
		STREET 1:		100 BOS RD
		CITY:			TERADION ISRAEL
		STATE:			L3
		ZIP:			00000

	MAIL ADDRESS:	
		STREET 1:		TERADION INDUSTRIAL PARK
		CITY:			BEIT RABIN
		STATE:			L3
		ZIP:			20179
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>zk62101.htm
<TEXT>
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<HEAD>
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     <!-- Control Number: 62101                                                            -->
     <!-- Rev Number:     1                                                                -->
     <!-- Client Name:    BOS better online solutions Ltd                                  -->
     <!-- Project Name:   6-K                                                              -->
     <!-- Firm Name:      Zadok-Keinan Ltd                                                 -->
     <TITLE>6-K</TITLE>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4><B>FORM 6 &#150; K</B> </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4><B>SECURITIES AND EXCHANGE
COMMISSION </B></FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Washington, D.C. 20549 </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Report of Foreign Issuer </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to Rule 13a
&#150; 16 or 15d &#150; 16 </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>of the Securities
Exchange Act of 1934 </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>For the Month of
January 2006 </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="5"><U><B>B.O.S. Better Online
Solutions Ltd.</B></U> </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Translation of
Registrant&#146;s Name into English) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>100 BOS Road,
Teradyon 20179, Israel </U></FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Address of Principal
Corporate Offices) </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Indicate by check mark whether the
registrant files or will file annual reports under cover Form 20-F or Form 40-F. </FONT></P>

<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Form 20-F <FONT size="3" face="Wingdings">x
</font>Form 40-F <FONT size="3" face="Wingdings">o
</font></FONT></P>


<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Indicate by check mark if the  registrant is  submitting  the Form 6-K in paper as permitted by Regulation
S-T Rule 101(b)(1): ___________
</FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Indicate by check mark if the  registrant is  submitting  the Form 6-K in paper as permitted by Regulation
S-T Rule 101(b)(7): ___________
</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>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. </FONT></P>

<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Yes <FONT size="3" face="Wingdings">o
</font>No <FONT size="3" face="Wingdings">x</font></FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE="2">If &#147;Yes&#148; is marked,
indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): <U>N/A</U> </FONT> </P>

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<font size=2></font></p>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PARAGRAPHS 1 THRU 7 OF THE
REGISTRANT&#146;S PRESS RELEASE ATTACHED TO THIS FORM 6-K ARE HEREBY INCORPORATED BY
REFERENCE INTO THE REGISTRANT&#146;S REGISTRATION STATEMENTS ON FORM F-3 (NO. 333-117529)
AND FORM S-8 (NOS. 333-110696, 333-100971 AND 333-11650), AND TO BE A PART THEREOF FROM
THE DATE ON WHICH THIS REPORT IS SUBMITTED, TO THE EXTENT NOT SUPERSEDED BY DOCUMENTS OR
REPORTS SUBSEQUENTLY FILED OR FURNISHED. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Attached hereto and incorporated by
reference is the following Registrant&#146;s press release: BOS Closes Qualmax
Transaction; Dated December 31, 2005. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Signature </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>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. </FONT></P>

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<TABLE WIDTH=100% CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>B.O.S. Better Online Solutions Ltd.<BR>(Registrant)<BR>
<BR>BY: /S/ Nehemia Kaufman<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Nehemia Kaufman<BR>CFO</FONT></TD>
</TR>
</TABLE>
<BR>


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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dated: January 3, 2006 </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>BOS Closes Qualmax
Transaction </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>TERADYON, Israel &#150; (BUSINESS
WIRE) &#150; Dec. 31, 2005 &#150; B.O.S. Better Online Solutions Ltd. (&#147;BOS&#148; or
the &#147;Company&#148;) (Nasdaq:BOSC; TASE:BOSC), announced today that it has closed the
transaction for the sale of its Communications Division to Qualmax Ltd., an Israeli wholly
owned subsidiary of Qualmax Inc.. (Pink Sheets: QMXI.PK), a US VoIP service and equipment
provider (&#147;Qualmax&#148;). Qualmax recently announced that it has completed a merger
with Bench Group Inc., a US publicly traded company (&#147;Bench&#148;). Following the
merger, Bench changed its name to Qualmax, Inc. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The consideration paid to BOS in the
transaction is approximately 3.2 million Qualmax shares of Common Stock and 4% royalties
from future revenues Qualmax generates from the sold business, up to $800,000. Additional
shares may be issued to BOS at the end of four consecutive fiscal quarters following the
closing of the transaction, contingent upon Qualmax generating by then certain revenues
from the sold business. The maximum number of shares that may further be issued to BOS is
approximately one million shares. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>In addition, BOS and Qualmax Ltd.
entered into an Outsourcing Agreement, pursuant to which BOS will provide Qualmax Ltd.
with certain operating services relating to the sold Communications Division. The first
three months of services will be provided for no charge and Qualmax Ltd. shall pay for
these services starting from the fourth month. Qualmax Ltd. can elect to pay for the
services rendered during months four to six by issuance to BOS of Qualmax shares valued at
$1.43 per share. BOS undertook to provide these services for at least 12 months from
closing. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Qualmax also issued to BOS a
five-year warrant for the purchase of up to 107,143 shares of its Common Stock at the
exercise price of $2.80 per share. BOS received certain piggy-back registration rights
with respect to the shares underlying the warrant. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>BOS has also signed a bridge loan
agreement with Qualmax Ltd. in the amount of $1 million. The proceeds of the loan shall be
used exclusively for the financing and the operation of the Communications Division assets
acquired by Qualmax from the Company. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The term of the loan is three years
and it bears interest equal to the Prime rate plus 2.5%, up to a maximum of 12%. In the
first 18 months, Qualmax Ltd. shall pay only the interest accrued on the loan and monthly
principal and interest payments shall commence thereafter. As a security for the loan,
Qualmax Ltd. has granted BOS a second degree-subordinated floating charge on its assets. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The loan agreement provides that if
the sold business generates in the first quarter of 2006 losses that exceed $250,000, the
principal amount to be repaid under the loan shall be reduced by the excess losses. In
such event, Qualmax shall issue to BOS additional shares of Common Stock against such
reduction, valued at $1.43 per share. In addition, the loan shall be immediately repaid in
the event Qualmax raises by way of equity financing (or a series of equity financings) an
aggregate amount equal to at least $4.5 million. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Mr.
          Adiv Baruch, CEO of BOS, commented: &#147;We are pleased that we have been able
          to close the transaction with Qualmax, enabling the communication team to move
          ahead in the new structured organization to further grow and develop the
          business. We have structured the transaction so that we receive our sale price
          in Qualmax shares primarily because we believe in Qualmax&#146;s potential,
          which we expect will be greatly enhanced by integrating the BOS Communications
          Division. Obtaining shares in Qualmax just as it begins to operate in the US
          public markets gives BOS the chance to realize long-term additional value from
          the sale.&#148; </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Mr.
          Edouard Cukierman Chairman of the Board added: &#147;We are very pleased by the
          accomplishment of the closing of the transaction with Qualmax according to our
          set schedule. We expect BOS to continue to further grow through its profitable
          Odem subsidiary and BOScom&#146;s connectivity division, while enabling
          management to focus on accelerating the M&amp;A activities in the year
          2006.&#148; </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>About BOS </FONT></H1>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>B.O.S.
          Better Online Solutions Ltd. (the &#147;Company&#148; or &#147;BOS&#148;)
          (NASDAQ:BOSC; TASE: BOSC) was established in 1990. Through its wholly owned
          subsidiaries, BOS activities are focused on two divisions: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Connectivity division, </B>with
products<B> </B>marketed under the BOSaNOVA brand name. These products deliver instant and
transparent connectivity from IBM iSeries computers to personal computers, thin clients
and browsers. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Electronic Components division,
</B>based on Odem Electronic Technologies 1992 Ltd., which provides solutions in RFID,
semiconductors, electronic components, CCD, imaging, networking, telecom and automation. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>BOS, <U>www.boscorporate.com</U> is
traded on NASDAQ (NASDAQ: BOSC) and on the Tel-Aviv stock exchange (TASE: BOSC). </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>For further information, please contact:
<BR>Ms. Shelly Horkin
<BR>Gelbart-Kahana Public Relations &amp; Investors Relations
<BR>Tel. +972-3-6074717, e-Mail: shelly@gk-biz.com
</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>The forward-looking statements
contained herein reflect management&#146;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&#146; periodic reports and registration statements filed with the U.S.
Securities Exchange Commission. BOS undertakes no obligation to publicly update or revise
any such forward-looking statements to reflect any change in its expectations or in
events, conditions or circumstances on which any such statements may be based, or that may
affect the likelihood that actual results will differ from those set forth in the
forward-looking statements.</I> </FONT></P>

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