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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001274230-06-000001.txt : 20060221
<SEC-HEADER>0001274230-06-000001.hdr.sgml : 20060220
<ACCEPTANCE-DATETIME>20060221082042
ACCESSION NUMBER:		0001274230-06-000001
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060221
DATE AS OF CHANGE:		20060221

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POLAR COMMUNICATIONS LTD
		CENTRAL INDEX KEY:			0001274230
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		21 HAARBAAH ST
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			64739
		BUSINESS PHONE:		97236845794

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MIND CTI LTD
		CENTRAL INDEX KEY:			0001119083
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-60417
		FILM NUMBER:		06631093

	BUSINESS ADDRESS:	
		STREET 1:		INDUSTRIAL PARK BUILDING 7
		CITY:			YOQNEAM ILIT ISRAEL
		STATE:			L3
		ZIP:			20692
		BUSINESS PHONE:		97249936666

	MAIL ADDRESS:	
		STREET 1:		PO BOX 144
		CITY:			YOQNEAM ILIT ISRAEL
		ZIP:			20692
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>ken_13.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 3.2//EN">
<HTML>
<HEAD>
	<TITLE> MIND CTI LTD (Form: SC 13G)</TITLE>
</HEAD>

<BODY TEXT="#000000" BGCOLOR="#FFFFFF" ALINK="#0000FF" HLINK="#FF0000" VLINK="#800080">
<BR>
<FONT SIZE=5><STRONG><CENTER>
	UNITED STATES<br>
	SECURITIES AND EXCHANGE COMMISSION
</CENTER></STRONG></FONT>
<FONT SIZE=4><CENTER>
	WASHINGTON, DC 20549
</CENTER></FONT>
<P>

<CENTER><STRONG>
	SCHEDULE 13G</strong><br>
	(Rule 13d-102)
</CENTER>
<P>

<P>

<STRONG><CENTER>
	INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT<br>
	TO RULES 13d-1(b)(c), AND (d) AND AMENDMENTS THERETO FILED<br>
	PURSUANT TO RULE 13d-2(b)
</CENTER></STRONG>
<P>

<CENTER>
	(Amendment No.1)
</CENTER>
<P>

<CENTER><FONT SIZE=5><STRONG>
	MIND C.T.I. Ltd.
</STRONG></FONT></CENTER>

<HR width=75% color=#999999 noshade size=2>
<CENTER>
	(Name of Issuer)
</CENTER>
<P>

<P>
<CENTER>
	Ordinary Shares, NIS 0.01 nominal value
</CENTER>
<HR width=75% color=#999999 noshade size=2>

<CENTER>
	(Title of Class of Securities)
</CENTER>
<P>

<P>

<STRONG><CENTER>
	M7024010
</CENTER></STRONG>
<HR width=75% color=#999999 noshade size=2>

<CENTER>
	(CUSIP Number)
</CENTER>
<P>

<CENTER>
	December 31, 2005
</CENTER>
<HR width=75% color=#999999 noshade size=2>

<CENTER>
	(Date of Event Which Requires Filing of this Statement)
</CENTER>
<P>

<P>

<CENTER>
	Check the  appropriate  box to  designate  the rule  pursuant to which this<br>
	Schedule is filed:
</CENTER>
<P>

<CENTER>
	[_]  Rule 13d-1(b)
</CENTER>
<P>

<CENTER>
	[_]  Rule 13d-1(c)
</CENTER>
<P>

<CENTER>
	[X]  Rule 13d-1(d)
</CENTER>
<P>

<P>

<P>

*  The  remainder  of this  cover  page  shall be filled  out for a  reporting
person's  initial  filing on this form with respect to the subject class of
securities,  and for any subsequent amendment containing  information which
would alter the disclosures provided in a prior cover page.
<P>

The  information  required in the remainder of this cover page shall not be
deemed to be &quot;filed&quot;  for the purpose of Section 18 of the  Securities  Exchange
Act of 1934 or otherwise  subject to the  liabilities of that section of the Act
but  shall be  subject  to all other  provisions  of the Act  (however,  see the
Notes).
<P>

<HR>

<P>

<BR>


<CENTER>
<TABLE>
<TR>
<TD>
<PRE>
CUSIP  NO.        M7024010

SCHEDULE 13G


________________________________________________________________________________
1.   NAME OF REPORTING PERSONS
     I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)


     Polar Communications Ltd.
________________________________________________________________________________
2.   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
                                                                 (a)  [_]
                                                                 (b)  [_]

________________________________________________________________________________
3.   SEC USE ONLY



________________________________________________________________________________
4.   CITIZENSHIP OR PLACE OF ORGANIZATION


     Israel
________________________________________________________________________________
  NUMBER OF    5.   SOLE VOTING POWER

   SHARES           950,944
               _________________________________________________________________
BENEFICIALLY   6.   SHARED VOTING POWER

  OWNED BY          None
               _________________________________________________________________
    EACH       7.   SOLE DISPOSITIVE POWER

  REPORTING         950,944
               _________________________________________________________________
   PERSON      8.   SHARED DISPOSITIVE POWER

    WITH            None
________________________________________________________________________________
9.   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

     950,944

________________________________________________________________________________
10.  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES

     Not Applicable                                                         [_]

________________________________________________________________________________
11.  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

     4.5%
________________________________________________________________________________
12.  TYPE OF REPORTING PERSON*

     CO
________________________________________________________________________________

</PRE>
</TD>
</TR>
</TABLE>
</CENTER>


<P>

<HR>

<STRONG>
Item 1
</STRONG>
<P>

(a).  Name of Issuer:
<P>

<STRONG>
<CENTER>
MIND C.T.I. Ltd.
</CENTER>
</STRONG>
<P>

<HR width=75% color=#999999 noshade size=2>
<!--
____________________________________________________________________
 -->
<P>

(b).  Address of Issuer's Principal Executive Offices:
<P>

Industrial Park, Building 7, P.O. Box 144, Yoqneam 20692 Israel
<P>

<HR width=75% color=#999999 noshade size=2>
<!--
____________________________________________________________________
 -->
<P>

<STRONG>
Item 2
</STRONG>
<P>

(a).  Name of Person Filing:
<P>

<STRONG>
<CENTER>
Polar Communications Ltd.
</CENTER>
</STRONG>
<HR width=75% color=#999999 noshade size=2>
<!--
____________________________________________________________________
 -->
<P>

(b).  Address of Principal Business Office, or if None, Residence:
<P>

21 Ha'arba'ah St., Tel Aviv, 64739 Israel
<P>

<HR width=75% color=#999999 noshade size=2>
<!--
_____________________________________________________
 -->
<P>

(c). Citizenship:
<P>

<STRONG>
<CENTER>
<U>
Israel
</U>
</CENTER>
</STRONG>
<BR>
<P>

(d). Title of Class of Securities:
<P>

Ordinary shares, NIS 0.01 nominal value (&quot;Ordinary Shares&quot;)
<P>

<HR width=75% color=#999999 noshade size=2>
<!--
_______________________________________________________
 -->
<P>

(e).  CUSIP Number:
<P>

<STRONG>
<CENTER>
M70240 10
</CENTER>
</STRONG>
<P>

<HR width=75% color=#999999 noshade size=2>
<!--
____________________________________________________________________
 -->
<P>

<STRONG>
Item 3.     If this Statement  is filed  pursuant to  Rule 13d-1(b), or 13d-2(b)
</STRONG>
<BR>
or (c), check whether the person filing is a:
<P>

Not applicable
<P>

<HR>

<STRONG>
Item 4.  Ownership.
</STRONG>
<P>

(a)  Amount beneficially owned:
<P>

950,944
<P>

(b)  Percent of class:
<P>

4.5
<P>

(c)  Number of shares as to which such person has:
<P>

(i)  Sole power to vote or to direct the vote
<P>

950,944
<P>

(ii) Shared power to vote or to direct the vote
<P>

None
<P>

(iii) Sole power to dispose or to direct the disposition of
<P>

950,944
<P>

(iv)  Shared power to dispose or to direct the disposition of
<P>

None
<P>

<STRONG>
Item 5.  Ownership of Five Percent or Less of a Class.
</STRONG>
<P>

Not Applicable
<BR>
<HR width=75% color=#999999 noshade size=2>
<!--
_______________________________________________________________________
 -->
<P>

<STRONG>
Item 6.  Ownership of More Than Five Percent on Behalf of Another Person.
</STRONG>
<P>

Not Applicable
<BR>
<HR width=75% color=#999999 noshade size=2>
<!--
_______________________________________________________________________
 -->
<P>

<STRONG>
Item 7.  Identification and  Classification of the Subsidiary Which Acquired the<br>
Security  Being  Reported on by the Parent  Holding  Company
</STRONG>
<P>

Not Applicable
<BR>
<HR width=75% color=#999999 noshade size=2>
<!--
_______________________________________________________________________
 -->
<P>

<STRONG>
Item 8.  Identification  and  Classification  of Members of the Group.
</STRONG>
<P>

Not Applicable
<BR>
<HR width=75% color=#999999 noshade size=2>
<!--
_______________________________________________________________________
 -->
<P>

<STRONG>
Item 9.  Notice of Dissolution of Group.
</STRONG>
<P>

Not Applicable
<P>

<STRONG>
Item 10.  Certifications.
</STRONG>
<P>

Not Applicable
<P>

<STRONG>
<CENTER>
SIGNATURE
</CENTER>
</STRONG>
<P>

After  reasonable  inquiry and to the best of my  knowledge  and belief,  I
certify that the information  set forth in this statement is true,  complete and
correct.
<P>

<CENTER>
<U>
February 20, 2006</U>
</CENTER>
<BR>
<STRONG>
<CENTER>
Date
</CENTER>
</STRONG>
<P>

<CENTER>
<TABLE>
<TR>
<TD>
<PRE>
<I>
 /s/ Rimon Ben-Shaoul
 ------------------
    Rimon Ben-Shaoul
- ------------------

</I>
</PRE>
</TD>
</TR>
</TABLE>
</CENTER>

<P>

<STRONG>
<CENTER>
Name/Title
</CENTER>
</STRONG>
<P>



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