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<SEC-DOCUMENT>0001178913-06-001594.txt : 20060829
<SEC-HEADER>0001178913-06-001594.hdr.sgml : 20060829
<ACCEPTANCE-DATETIME>20060829140352
ACCESSION NUMBER:		0001178913-06-001594
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20060829
DATE AS OF CHANGE:		20060829
EFFECTIVENESS DATE:		20060829

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-136957
		FILM NUMBER:		061061779

	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>S-8
<SEQUENCE>1
<FILENAME>zk62857.htm
<TEXT>
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     <!-- Control Number: 628457                                                           -->
     <!-- Rev Number:     1                                                                -->
     <!-- Client Name:    BOS better online solutions Ltd                                  -->
     <!-- Project Name:   S-8                                                              -->
     <!-- Firm Name:      Zadok-Keinan Ltd                                                 -->
     <TITLE>S-8</TITLE>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the
Securities and Exchange </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>Commission on August
29, 2006 </FONT></P>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registration No. 333-_____________ </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><BR>
<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="4"><B>FORM S-8</B> </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT UNDER </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>THE SECURITIES ACT OF 1933 </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="TOP">
     <TD WIDTH="100%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="5"><B>B.O.S. BETTER ONLINE SOLUTIONS LTD.</B> </FONT> </TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><HR SIZE="1" NOSHADE WIDTH="60%" ALIGN="CENTER"></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Exact
name of the Registrant as specified in its charter)</FONT></TD></TR>
</TABLE>
<BR>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="TOP">
     <TD WIDTH="50%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Israel</FONT></TD>
     <TD WIDTH="50%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Not Applicable</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><HR SIZE="1" NOSHADE WIDTH="60%" ALIGN="CENTER"></TD>
     <TD ALIGN="CENTER"><HR SIZE="1" NOSHADE WIDTH="60%" ALIGN="CENTER"></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(State or other jurisdiction of<BR>incorporation or organization) </FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(I.R.S. Employer Identification No.)</FONT></TD></TR>
</TABLE>
<BR>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="bottom">
     <TD WIDTH="50%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Beit Rabin, Teradyon Industrial Park<BR>Misgav, Israel</FONT></TD>
     <TD WIDTH="50%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">20179</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><HR SIZE="1" NOSHADE WIDTH="60%" ALIGN="CENTER"></TD>
     <TD ALIGN="CENTER"><HR SIZE="1" NOSHADE WIDTH="60%" ALIGN="CENTER"></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Address of Principal Executive Offices)</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(Zip Code)</FONT></TD></TR>
</TABLE>
<BR>





<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U><B>2003 Israeli Share Option Plan
</B></U><BR>(Full title of the Plans) </FONT>
</P>

<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Beit Rabin, Teradyon Industrial Park,
<BR>Misgav, Israel
<BR>(972-4) 990-7555</B>
<BR>
<BR>Corporation Service Company
<BR>1133 Avenue of the Americas, Suite 3100
<BR>New York, NY 10036
<BR>(Name and address of agent for service)
<BR>
<BR>Tel: (212) 299-9100
<BR>(Telephone number, including area code, of agent for service) </FONT>
</P>


<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><I>Copies to:</I> </FONT></P>



<TABLE CELLPADDING="1" CELLSPACING="0" WIDTH="100%" ALIGN="CENTER">
<TR VALIGN=Bottom>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH="51%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Brian Brodrick, Esq., Phillips Nizer LLP</FONT></TD>
     <TD WIDTH="49%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Osnat Eliram, Adv., Ephraim Abramson &amp; Co.</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>666 Fifth Avenue</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>16B King George Street</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>New York, New York 10103</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Jerusalem, Israel 94229</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(212) 841-0700</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(972) 2624-5881</FONT></TD></TR>
</TABLE>
<BR>



<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF REGISTRATION FEE</FONT></P>







<TABLE CELLPADDING=0 CELLSPACING=0 BORDER=0 WIDTH=100%>
<TR VALIGN=Bottom>
     <TH COLSPAN="3" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Title of Securities<BR>
To Be Registered</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Amount To Be<BR>
Registered</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Proposed Maximum<BR>
Offering Per Share*</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Proposed Maximum<BR>
Price Aggregate<BR>
Offering Price*</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Amount of<BR>
Registration Fee</FONT><HR WIDTH=95% SIZE=1 COLOR=BLACK NOSHADE></TH></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH>
     <TH COLSPAN=3><FONT FACE="Times New Roman, Times, Serif" SIZE=1></FONT></TH></TR>
<TR VALIGN=Bottom>
     <TD WIDTH=42% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
     <TD WIDTH=1% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=3% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=1% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD WIDTH=10% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD WIDTH=4% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=1% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD WIDTH=10% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=1% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD WIDTH=10% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=1% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD WIDTH=10% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
        <TD WIDTH=2% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Ordinary Shares, nominal value NIS 4.00 per share</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD><TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>875,000</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>**</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$</FONT></TD><TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> 2.275</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$</FONT></TD><TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2> 1,990,625</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>$</FONT></TD><TD ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>       213</FONT></TD>
        <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
</TABLE>
<BR>



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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>* Estimated solely for the purpose of
calculating the registration fee pursuant to Securities Act Rule 457(h)(1) and (c) on the
basis of the average of the high and low sale prices of the Registrant&#146;s Ordinary
Shares on The NASDAQ National Market System on August 23, 2006 (which date is within 5
business days prior to the date of the filing of this Registration Statement) </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>** Represents an increase in amount
of shares underlying options that may be issued pursuant to Registrant&#146;s 2003 Israeli
Share Option Plan (from 625,000 to 1.5 million). <BR><BR>This Registration Statement shall also
cover any additional Ordinary Shares as may be issuable pursuant to the antidilution
provisions of the Plans/Agreement, such as a share dividend, stock split, recapitalization
or other similar transaction. </FONT></P>

<p align=center>
<font size=2></font></p>
<HR SIZE="1" NOSHADE  STYLE="margin-top: -2px"><HR SIZE="4" NOSHADE  STYLE="margin-top: -10px">
<page>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXPLANATORY NOTE </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This Registration Statement on Form
S-8 of B.O.S. Better Online Solutions Ltd. (the &#147;Registrant&#148;) is being filed in
connection with the registration of an additional eight hundred seventy five thousand
(875,000) Ordinary Shares of the Registrant, 4 NIS nominal value each (the &#147;Ordinary
Shares&#148;), under the Registrant&#146;s 2003 Israeli Share Option Plan. Except as
detailed below, the contents of the Registration Statement on Form S-8 (File no.
333-110696), filed by the Registrant with the Securities and Exchange Commission on
November 24, 2003, under which six hundred twenty five thousand (625,000) Ordinary Shares
were registered for issuance, are incorporated by reference. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>THE REGISTRANT HAS RECEIVED FROM
THE SECURITIES AUTHORITY OF THE STATE OF ISRAEL AN EXEMPTION FROM THE OBLIGATION TO
PUBLISH THIS FORM S-8 IN THE MANNER REQUIRED FOR THE PUBLICATION OF A PROSPECTUS PURSUANT
TO THE PREVAILING LAWS OF THE STATE OF ISRAEL. NOTHING IN SUCH EXEMPTION SHALL BE
CONSTRUED AS AUTHENTICATION OR APPROVAL OF THE RELIABILITY OR ACCURACY OF THE MATTERS
CONTAINED IN THIS FORM S-8 OR AS AN EXPRESSION OF OPINION AS TO THE QUALITY OF THE
SECURITIES WHICH ARE THE SUBJECT OF THIS FORM S-8.</B> </FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=88%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
   INFORMATION REQUIRED IN THE REGISTRATION STATEMENT </FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3.  INCORPORATION OF DOCUMENTS
BY REFERENCE  </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Part of the description of the
Ordinary Shares of the Registrant that appears in the S-8 Registration Statement file no.
333-110696 has since changed due to amendments to the Registrant&#146;s Articles of
Association (the &#147;Articles&#148;). An updated summary description of the Ordinary
Shares of the Registrant is incorporated by reference to the Company&#146;s Current Report
on Form 6-K filed with the Commission on August 22, 2006. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6.  INDEMNIFICATION OF
DIRECTORS AND OFFICERS.  </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consistent with the provisions of the
Israeli Companies Law, 1999 (the &#147;Companies Law&#148;), the amended Articles of the
Registrant include provisions permitting the Registrant to procure insurance coverage for
its &#147;office holders&#148;, exempt them from certain liabilities and indemnify them,
to the maximum extent permitted by law. An &#147;office holder&#148; is defined in the
Companies Law and the Articles as a director, managing director, chief business manager,
executive vice president, vice president, other manager reporting directly to the managing
director and any other person assuming the responsibilities of any of the foregoing
positions without regard to such person&#146;s title. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INSURANCE</FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Under the Companies Law, a company
may obtain insurance for any of its office holders for: (i) a breach of his duty of care
to the company or to another person; (ii) a breach of his duty of loyalty to the company
provided that the office holder acted in good faith and had reasonable cause to assume
that his act would not prejudice the company&#146;s interests; or (iii) a financial
liability imposed upon him in favor of another person concerning an act preformed by him
in his capacity as an office holder. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Registrant has obtained
directors&#146; and officers&#146; liability insurance covering its officers and directors
and those of its subsidiaries. </FONT></P>

<p align=center>
<font size=2>2</font></p>
<HR SIZE="1" NOSHADE  STYLE="margin-top: -2px"><HR SIZE="4" NOSHADE  STYLE="margin-top: -10px">
<page>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;INDEMNIFICATION </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Companies Law provides that a
company may indemnify an officer holder against: (i) a financial liability imposed on him
in favor of another person by any judgment concerning an act preformed in his capacity as
an office holder; (ii) reasonable litigation expenses, including attorneys&#146; fees,
expended by the office holder or charged to him by a court relating to an act preformed in
his capacity as an office holder in connection with: (a) proceedings the company
institutes against him or instituted on its behalf or by another person; (b) a criminal
charge from which he was acquitted; (c) a criminal charge in which he was convicted for a
criminal offence that does not require proof of criminal intent; and (d) an investigation
or a proceeding instituted against him by an authority competent to administrate such an
investigation or proceeding that ended without the filing of an indictment against the
office holder and, either without any financial obligation imposed on the office holder in
lieu of criminal proceedings; or with financial obligation imposed on him in lieu of
criminal proceedings, in a crime which does not require proof of criminal intent. The
Articles of the Registrant authorize the Registrant to indemnify its office holders to the
fullest extent permitted under the law. The Companies Law also authorizes a company to
undertake in advance to indemnify an office holder with respect to events specified above,
provided that, with respect to indemnification under sub-section (i) above, the
undertaking: (a) is limited to events which the board of directors determines can be
anticipated, based on the activity of the Company at the time the undertaking is given;
(b) is limited in amount or criteria determined by the board of directors to be reasonable
for the circumstances; and (c) specifies the abovementioned events, amounts or criteria. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Registrant has entered into
indemnification agreements with directors and some officers providing for indemnification
under certain circumstances for acts and omissions which may not be covered (or not be
covered in full) by any directors&#146; and officers&#146; liability insurance. Such
indemnification agreement appears in exhibit 4.1 of the Registrant&#146;s Annual Report on
Form 20-F as filed with the Securities and Exchange Commission on June 28, 2006. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EXEMPTION</FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Under the Companies Law, an Israeli
company may not exempt an office holder from liability for a breach of his duty of
loyalty, but may exempt in advance an office holder from his liability to the company, in
whole or in part, for a breach of his duty of care, provided that in no event shall the
office holder be exempt from any liability for damages caused as a result of a breach of
his duty of care to the company in the event of a &#147;distribution&#148; (as defined in
the Companies Law). The Articles authorize the Registrant to exempt any office holder from
liability to the Registrant to the extent permitted by law. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Both the Companies Law and the
Articles provide that the Registrant may not exempt or indemnify an office holder nor
enter into an insurance contract which would provide coverage for liability incurred as a
result of any of the following: (a) a breach by the office holder of his duty of loyalty
(however, the Registrant may insure and indemnify against such breach if the office holder
acted in good faith and had a reasonable basis to assume that the act would not harm the
Registrant); (b) a breach by the office holder of his duty of care if the breach was done
intentionally or recklessly, unless made in negligence only; (c) any act done with the
intent to derive an illegal personal benefit; or (d) any fine or monetary penalty levied
against the office holder. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8.    EXHIBITS  </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Exhibit Index preceding the
exhibits is incorporated by reference herein. </FONT></P>

<p align=center>
<font size=2>3</font></p>
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<page>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to
believe that it meets all of the requirements for filing on Form S-8 and has duly caused
this Registration Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in Misgav, in the State of Israel, on August 29, 2006. </FONT></P>

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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp; </FONT> </TD>
<TD COLSPAN="2" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U><B>B.O.S. Better Online Solutions Ltd.</B></U></font><BR><BR></TD></TR>
<TR VALIGN=TOP>
<TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> </FONT> </TD>
<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><BR>
<BR>By: /s/ Adiv Baruch<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Adiv Baruch<BR>President and Chief<BR>Executive Officer</FONT></TD>
<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><BR><BR>
<BR>/s/ Nehemia Kaufman<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Nehemia Kaufman<BR>Chief Financial<BR>Officer</FONT></TD>
</TR>
</TABLE>
<BR>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>KNOW ALL PERSONS BY THESE PRESENTS,
that each individual whose signature appears below constitutes and appoints Adiv Baruch
and Nehemia Kaufman, and each of them, his or her true and lawful attorneys-in-fact and
agents with full power of substitution and re-substitution, for him or her and in his or
her name, place and stead, in any and all capacities, to (i) act on, sign and file with
the Securities and Exchange Commission any and all amendments (including post-effective
amendments) to this Registration Statement, together with all schedules and exhibits
thereto, and any subsequent registration statement filed pursuant to Rule 462(b) under the
Securities Act of 1933, as amended, together with all schedules and exhibits thereto, (ii)
act on, sign and file such certificates, instruments, agreements and other documents as
may be necessary or appropriate in connection therewith, (iii) act on, sign and file any
supplement to any prospectus filed pursuant to Rule 462(b) under the Securities Act of
1933, as amended, and (iv) take any and all actions which may be necessary or appropriate
to be done, as fully to all intents and purposes as he or she might or could do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them,
or their or his or her substitutes, may lawfully do or cause to be done by virtue hereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to the requirements of the
Securities Act of 1933, as amended, this Registration Statement has been signed by the
following persons in the capacities and on the dates indicated: </FONT></P>


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<TD WIDTH="30%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B><U>Signature</U></B> </FONT> </TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B><U>Title</U></B> </FONT> </TD>
<TD WIDTH="30%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B><U>Date</U></B> </FONT> </TD>
</TR>
</TABLE>
<BR>


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<TR VALIGN=TOP>
<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Edouard Cukierman<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Mr. Edouard Cukierman</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman of the Board of Directors</FONT></TD>
<TD WIDTH=30% ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>



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<TR VALIGN=TOP>
<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Adiv Baruch<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Mr. Adiv Baruch</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>President, Chief Executive Officer and Director<BR>(Principal Executive Officer)</FONT></TD>
<TD WIDTH="30%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>






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<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Nehemia Kaufman<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Mr. Nehemia Kaufman</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chief Financial Officer<BR>(Principal Financial and Accounting Officer)</FONT></TD>
<TD WIDTH=30% ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>







<p align=center>
<font size=2>4</font></p>
<HR SIZE="1" NOSHADE  STYLE="margin-top: -2px"><HR SIZE="4" NOSHADE  STYLE="margin-top: -10px">
<page>



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<TR VALIGN=TOP>
<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Joel Adler<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Mr. Joel Adler</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=30% ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>



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<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Jean-Marc Bally<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Mr. Jean-Marc Bally</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=30% ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>




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<TR VALIGN=TOP>
<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Avishai Gluck<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Mr. Avishai Gluck</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=30% ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>


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<TR VALIGN=TOP>
<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Yael Ilan<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Dr. Yael Ilan</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=30% ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>



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<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Mr. Andrea Mandel-Mantello<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Andrea Mandel-Mantello</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=30% ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>



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<TR VALIGN=TOP>
<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/  Adi Raveh<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Prof. Adi Raveh</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=30% ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>






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<TR VALIGN=TOP>
<TD WIDTH=30%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Ronen Zavlik<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Mr. Ronen Zavlik</FONT></TD>
<TD WIDTH="40%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=30% ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006</FONT></TD>
</TR>
</TABLE>
<BR>

<p align=center>
<font size=2>5</font></p>
<HR SIZE="1" NOSHADE  STYLE="margin-top: -2px"><HR SIZE="4" NOSHADE  STYLE="margin-top: -10px">
<page>


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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR><BR><BR><B><BR>By:<BR><BR>Name:<BR><BR>Title:<BR><BR>Date:</B> </FONT></TD>
<TD WIDTH="50%" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Authorized Representative in the U.S.:</B><BR><BR>Corporation Service Company<BR>
<BR>/s/ John Pelletier<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
John Pelletier<BR><BR>Assistant Secretary<BR><BR>August 23, 2006</FONT></TD>
<TD WIDTH=40%></TD>
</TR>
</TABLE>
<BR>


<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>INDEX OF EXHIBITS</B> </FONT></P>


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<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit No. </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=88%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Description </FONT></TD>
</TR>
</TABLE>
<BR>


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<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1  </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=88%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Articles
of Association of B.O.S. Better Online Solutions Ltd., as amended; * </FONT></TD>
</TR>
</TABLE>
<BR>


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<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.2  </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=88%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registrant's
2003 Israeli Share Option Plan;** </FONT></TD>
</TR>
</TABLE>
<BR>


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<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5  </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=88%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Ephraim  Abramson &amp; Co. with respect to the  validity of the Ordinary  Shares being
registered; </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1  </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=88%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Kost, Forer, Gabbay &amp; Kasierer, a member of Ernst &amp; Young Global; </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.2  </FONT></TD>
<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=88%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of  Kesselman  &amp;  Kesselman,  a member of  PricewaterhouseCoopers  International Limited. </FONT></TD>
</TR>
</TABLE>
<BR>



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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>* Incorporated by reference to
exhibit 1.2 of the Registrant&#146;s Annual Report on Form 20-F filed with the Commission
on June 28, 2006. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>** Incorporated by reference to the
Registrant&#146;s Registration Statement on Form S-8, as filed with the Commission on
November 24, 2003 (Filing no. 333-110696). </FONT></P>


<p align=center>
<font size=2>6</font></p>
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<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>exhibit_5.htm
<TEXT>
<HTML>
<HEAD>
     <!-- Created by EDGAR Ease Plus (EDGAR Ease+) -->
     <!-- Project:        \\Backup\office\EDGAR Filing\BOS better online solutions Ltd\62857\a62857.eep -->
     <!-- Control Number: 628457                                                           -->
     <!-- Rev Number:     1                                                                -->
     <!-- Client Name:    BOS better online solutions Ltd                                  -->
     <!-- Project Name:   S-8                                                              -->
     <!-- Firm Name:      Zadok-Keinan Ltd                                                 -->
     <TITLE>S-8</TITLE>
</HEAD>
<BODY>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U><B>Exhibit 5</B></U> </FONT> </P>

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<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=4><B>EPHRAIM ABRAMSON &amp; CO.</B> </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>ADVOCATES</B></FONT></P>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 29, 2006 </FONT></P>


<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>B.O.S. Better Online Solutions Ltd.
<BR>Beit Rabin, Teradyon Industrial Park
<BR>Misgav, Israel
</FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Re: <U>Form S-8 </U></FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Ladies and Gentlemen: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Reference is made to the Registration
Statement on Form S-8 (&#147;Registration Statement&#148;) of B.O.S. Better Online
Solutions Ltd. (the &#147;Company&#148;), an Israeli corporation, with respect to the
registration of an additional 875,000 Ordinary Shares, nominal value NIS 4.00 per share,
of the Company, pursuant to the 2003 Israeli Share Option Plan. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We have been requested to furnish an
opinion to be included as an Exhibit to the Registration Statement. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>In conjunction with the furnishing of
this opinion, we have examined such corporate documents and have made such investigation
of matters of act and law as we have deemed necessary to render this opinion. In such
examination, we have assumed the genuineness of all signatures and the authenticity of all
documents submitted to us as copies. As to various questions of fact material to the
opinions expressed herein, we have relied, without independent investigation, upon
statements and certificates of officers of the Company and public officials. Furthermore,
we have assumed that the Company is satisfying the various substantive requirements of
Form S-8. </FONT></P>

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

<!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Workstation" -->
<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=4><B>EPHRAIM ABRAMSON &amp; CO.</B> </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>ADVOCATES</B></FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We expressly except from this opinion
any opinion concerning the propriety of any issuance of shares, or of the consideration
tendered for such shares, and any opinion concerning the tradability of any shares whether
or not issued under the Registration Statement. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We are qualified to practice law in
the State of Israel only, and the opinions expressed herein are limited to the laws of the
State of Israel. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Based upon such examination and
investigation, and upon the assumption that there will be no material changes in the
documents examined and the matters investigated, we are of the opinion that the 875,000
Ordinary Shares which are the subject of the Registration Statement, have been duly
authorized by the Company and that, when issued upon the exercise of options in accordance
with the terms of the stock option plan, will be validly issued, fully paid and
non-assessable. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This opinion may be relied upon by
you only in connection with the filing of the Registration Statement, and we consent to
the filing of this opinion as an exhibit 5 to the Registration Statement. This opinion may
not be used or relied upon by you or any other person for any other purpose whatsoever,
without our prior written consent. </FONT></P>

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<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>Yours truly,<BR><BR>
<BR>/s/ Ephraim Abramson &amp; Co.<BR>Ephraim Abramson &amp; Co.</FONT></TD>
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<font size=2>- 2 -</font></p>
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exhibit_23-1.htm
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     <!-- Project:        \\Backup\office\EDGAR Filing\BOS better online solutions Ltd\62857\a62857.eep -->
     <!-- Control Number: 628457                                                           -->
     <!-- Rev Number:     1                                                                -->
     <!-- Client Name:    BOS better online solutions Ltd                                  -->
     <!-- Project Name:   S-8                                                              -->
     <!-- Firm Name:      Zadok-Keinan Ltd                                                 -->
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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U><B>Exhibit 23.1</B></U> </FONT> </P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We consent to the reference in the
Registration Statement (Form S-8) pertaining to the B.O.S. Better Online Solutions Ltd.
(&#147;BOS&#148;) 2003 Israeli Share Option Plan and to the incorporation by reference
therein of our report dated March 27, 2006 with respect to the consolidated financial
statements of BOS included in its Annual Report (Form 20-F) for the year ended December
31, 2005, filed with the Securities and Exchange Commission on June 28, 2006. </FONT></P>


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     <TD WIDTH=50% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=50% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Kost, Forer, Gabbay &amp; Kasierer</FONT></TD></TR>
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     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
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     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Tel-Aviv, Israel</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Kost, Forer, Gabbay &amp; Kasierer</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 27, 2006</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>A Member of Ernst &amp; Young Global</FONT></TD></TR>
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<BR>

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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>exhibit_23-2.htm
<TEXT>
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     <!-- Created by EDGAR Ease Plus (EDGAR Ease+) -->
     <!-- Project:        \\Backup\office\EDGAR Filing\BOS better online solutions Ltd\62857\a62857.eep -->
     <!-- Control Number: 628457                                                           -->
     <!-- Rev Number:     1                                                                -->
     <!-- Client Name:    BOS better online solutions Ltd                                  -->
     <!-- Project Name:   S-8                                                              -->
     <!-- Firm Name:      Zadok-Keinan Ltd                                                 -->
     <TITLE>S-8</TITLE>
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<P ALIGN="RIGHT"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U><B>Exhibit 23.2</B></U> </FONT> </P>

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<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We hereby consent to the
incorporation by reference in the Registration Statement (Form S-8) pertaining to the
B.O.S. Better Online Solutions Ltd. (&#147;BOS&#148;) 2003 Israeli Share Option Plan, of
our report dated March 25, 2005, with respect to the financial statements of Odem
Electronic Technologies 1992 Ltd. included in the Annual Report of BOS on Form 20-F for
the year ended December 31, 2005, filed with the Securities and Exchange Commission on
June 28, 2006. </FONT></P>


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     <TD WIDTH=27% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD WIDTH=73% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Kesselman &amp; Kesselman</FONT></TD></TR>
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     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Jerusalem, Israel</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Kesselman &amp; Kesselman</FONT></TD></TR>
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     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>August 27, 2006</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Certified Public Accountants (Israel)</FONT></TD></TR>
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     <TD ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
     <TD ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>A member of PricewaterhouseCoopers International Limited</FONT></TD></TR>
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