_________

C003

אודיוקודס בע"מ

2

Public

AUDIOCODES LTD.

4149

Corporation no: 520044132

Stock Exchange/Market: אודיוקודס

19

381

Hayarden 1 , Airport City, Lod 70151 , ,

Tel: 03-9764000 , Fax: 03-9764040

E.mail address: notices@audiocodes.com

Date of transmission: 25/07/2007

              Time of broadcast: 00:19 00:19:34

Reference: 2007-02-335797

Israel Securities Authority		Tel Aviv Stock Exchange
www.isa.gov.il		www.tase.co.il

Other Report or Announcement

Regulation 5 of the Securities Regulations, (Periodic and Immediate Reports of Foreign Corporation) 5761-2000

The corporation is a foreign private issuer as defined by U.S. Securities Laws.

Attached hereto is a report on S8

S81_isa.pdf

References of previous documents relating to this matter(the reference does not constitute incorporation by reference):

Previous names of reporting entity:

Date of revision of form structure: 28/06/2007

Name of the Signatory: : Cohen Yerushalmi Liz , , Position of Signatory in the reporting corporation: Legal Adviser

Hayarden Telephone: 03-9764000 , Facsimile: 03-9764044 , E-mail: lizco@audiocodes.com