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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001178913-06-002310.txt : 20061211
<SEC-HEADER>0001178913-06-002310.hdr.sgml : 20061211
<ACCEPTANCE-DATETIME>20061211141944
ACCESSION NUMBER:		0001178913-06-002310
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061211
FILED AS OF DATE:		20061211
DATE AS OF CHANGE:		20061211

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:		061267992

	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>zk63203.htm
<TEXT>
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     <!-- Control Number: 63203                                                            -->
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     <!-- 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>


<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to Rule 13a - 16 or 15d -16
<BR>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
December 2006 </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Center Underline-TNR" FSL="Workstation" -->
<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>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<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>


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

<p align=center>
<font size=2></font></p>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>THIS FORM 6-K IS HEREBY INCORPORATED
BY REFERENCE INTO THE REGISTRANT&#146;S REGISTRATION STATEMENTS ON FORM F-3 (NOS.
333-130048, 333-137153) AND FORM S-8 (NOS. 333-136957, 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>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Attached hereto and incorporated by
reference is the following Registrant&#146;s press release: </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>BOS Files Draft Registration
Statement for a Proposed Rights Offering; Dated December 11, 2006. </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/ Shmuel Koren<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Shmuel Koren<BR>President and CEO</FONT></TD>
</TR>
</TABLE>
<BR>




<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Default" -->
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dated: December 11, 2006 </FONT></P>


<p align=center>
<font size=2></font></p>
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<page>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>BOS Files Draft
Registration Statement for a Proposed Rights Offering </FONT></H1>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Teradyon, Israel &#150; (BUSINESS
WIRE) December 11, 2006 &#150; B.O.S. Better Online Solutions Ltd. (the
&#147;Company&#148; or &#147;BOS&#148;) (NASDAQ: BOSC; TASE: BOSC) announced today that it
has filed with the Securities and Exchange Commission and the Israeli Securities Authority
a registration statement in respect of a proposed distribution of rights to purchase
ordinary shares. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>All of the Company&#146;s
shareholders as of the record date, yet to be determined, will be offered the opportunity
to participate in this rights offering. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The registration statement covers the
distribution of rights to purchase up to 2 million of the Company&#146;s ordinary shares.
If the offering is completed, BOS expects to raise up to a maximum amount of approximately
$5 million, depending on market conditions. The terms of the proposed rights distribution
are described in the prospectus included in the registration statement. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The distribution of the rights is
anticipated to commence as soon as reasonably practicable after the effective date of the
registration statement, however there is no assurance that the Company will proceed with
the distribution. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The registration statement filed with
the Securities and Exchange Commission has not yet become effective. The rights may not be
sold nor may offers to buy be accepted prior to the time the registration statement
becomes effective. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This release shall not constitute an
offer to sell or the solicitation of an offer to buy nor shall there be any sale of the
securities in any jurisdiction in which such offer, solicitation or sale would be
unlawful. </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 segments: </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Supply-Chain Solutions segment,
</B>based on Odem Electronic Technologies 1992 Ltd., providing solutions in RFID,
semiconductors, electronic components, CCD, imaging, networking, telecom and automation
fields. <BR><BR><B>Software Solutions segment, </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>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>BOS is traded on NASDAQ and on
the Tel-Aviv Stock Exchange. BOS website address is <U>www.boscorporate.com. </U> </FONT></P>


<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>For further information, please contact:</FONT></P>



<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Mr. Zvi Rabin<BR>
Tel. +972-50-5600140, e-mail: zvi@kwan.co.il
</FONT></P>

<p align=center>
<font size=2></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'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. These risk
factors and  uncertainties  include,  amongst  others,  the dependency of sales being
generated from one or few major  customers,  the  uncertainty of our being able to
maintain  current gross profit margins,  inability to keep up or ahead of technology and
to succeed in a highly  competitive industry,  inability  to maintain  marketing  and
 distribution  arrangements  and to expand our  overseas markets,  uncertainty  with
respect to the prospects of legal claims against BOS; and additional risks and
uncertainties  detailed  in  BOS's  periodic  reports  and  registration  statements
 filed  with the U.S. Securities and 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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