-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 MrCXiye2/nHNJ22WgNn+rxz9JcJkf6nCcHYo8IeV+ak4bmVKbqPl4VX/zysx2+7c
 kVZ68KM/iO7aS48geFkMBQ==

<SEC-DOCUMENT>0001011438-08-000567.txt : 20081021
<SEC-HEADER>0001011438-08-000567.hdr.sgml : 20081021
<ACCEPTANCE-DATETIME>20081021185817
ACCESSION NUMBER:		0001011438-08-000567
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20081021
FILED AS OF DATE:		20081021
DATE AS OF CHANGE:		20081021

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Soros Robert
		CENTRAL INDEX KEY:			0001387524

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30070
		FILM NUMBER:		081134182

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(212) 320-5432

	MAIL ADDRESS:	
		STREET 1:		C/O SOROS FUND MANAGEMENT LLC
		STREET 2:		888 SEVENTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10106

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SOROS JONATHAN T ALLAN
		CENTRAL INDEX KEY:			0001387590

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30070
		FILM NUMBER:		081134179

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(212) 320-5252

	MAIL ADDRESS:	
		STREET 1:		C/O SOROS FUND MANAGEMENT LLC
		STREET 2:		888 SEVENTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10106

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AUDIOCODES LTD
		CENTRAL INDEX KEY:			0001086434
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1 HAYARDEN STREET
		CITY:			AIRPORT CITY, LOD, ISRAEL
		STATE:			L3
		ZIP:			70151
		BUSINESS PHONE:		97239764000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 255
		CITY:			BEN GURION AIRPORT
		STATE:			L3
		ZIP:			70100

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SOROS GEORGE
		CENTRAL INDEX KEY:			0000900203
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30070
		FILM NUMBER:		081134180

	BUSINESS ADDRESS:	
		STREET 1:		888 SEVENTH AVENUE
		STREET 2:		33RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10106
		BUSINESS PHONE:		212-262--6

	MAIL ADDRESS:	
		STREET 1:		888 SEVENTH AVE
		STREET 2:		33RD FLR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10106

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SOROS FUND MANAGEMENT LLC
		CENTRAL INDEX KEY:			0001029160
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30070
		FILM NUMBER:		081134181

	BUSINESS ADDRESS:	
		STREET 1:		888 SEVENTH AVENUE
		STREET 2:		33RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10106
		BUSINESS PHONE:		(212) 872-1054

	MAIL ADDRESS:	
		STREET 1:		888 SEVENTH AVENUE
		STREET 2:		33RD FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10106
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edg08-0312_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-10-21</periodOfReport>

    <notSubjectToSection16>1</notSubjectToSection16>

    <issuer>
        <issuerCik>0001086434</issuerCik>
        <issuerName>AUDIOCODES LTD</issuerName>
        <issuerTradingSymbol>AUDC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001029160</rptOwnerCik>
            <rptOwnerName>SOROS FUND MANAGEMENT LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>888 SEVENTH AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>33RD FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10106</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000900203</rptOwnerCik>
            <rptOwnerName>SOROS GEORGE</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>888 SEVENTH AVE</rptOwnerStreet1>
            <rptOwnerStreet2>33RD FLR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10106</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001387524</rptOwnerCik>
            <rptOwnerName>Soros Robert</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>888 SEVENTH AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>33RD FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10106</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001387590</rptOwnerCik>
            <rptOwnerName>SOROS JONATHAN T ALLAN</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>888 SEVENTH AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>33RD FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10106</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>2% Senior Convertible Notes due 2024</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>18.71</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <footnoteId id="F1"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <valueOwnedFollowingTransaction>
                    <value>117746000</value>
                </valueOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Pursuant to Rule 3a12-3(b) the Reporting Persons have discontinued filing reports under Section 16 of the Securities and
 Exchange Act of 1934.</footnote>
        <footnote id="F2">The 2% Senior Convertible Notes due 2024 (the &quot;Notes&quot;) are convertible at any time and mature on November 9, 2024.</footnote>
        <footnote id="F3">The Notes are held for the account of Quantum Partners LDC, a Cayman Islands exempted limited duration company (&quot;Quantum
 Partners&quot;). Soros Fund Management LLC (&quot;SFM LLC&quot;)  serves as principal investment manager to Quantum Partners. As such, SFM
 LLC has been granted investment discretion over portfolio investments, including the Notes, held for the account of Quantum
 Partners. George Soros serves as Chairman of SFM LLC, Robert Soros serves as Deputy Chairman of SFM LLC, and Jonathan Soros
 serves as President and Deputy Chairman of SFM LLC.</footnote>
    </footnotes>

    <remarks>The filing of this statement shall not be deemed an admission that any of the Reporting Persons are the beneficial owner of
 any securities not held directly for its account for purposes of Section 16 of the Securities Act of 1934, as amended, or
 otherwise.</remarks>

    <ownerSignature>
        <signatureName>/s/ Jay Schoenfarber, Assistant General Counsel for SFM LLC</signatureName>
        <signatureDate>2008-10-21</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>jointfilingagr.txt
<TEXT>

                           JOINT FILING INFORMATION


Reporting Person:          SOROS FUND MANAGEMENT LLC

Address:                   888 SEVENTH AVENUE
                           33RD FLOOR
                           NEW YORK, NY 10106

Designated Filer:          SOROS FUND MANAGEMENT LLC

Issuer and Symbol:         AUDIOCODES LTD (AUDC)

Date of Event
Requiring Statement:       10/21/08


Signature:                 /s/ Jay Schoenfarber
                           -----------------------------------------------
                           Jay Schoenfarber, as Assistant General Counsel



Reporting Person:          GEORGE SOROS

Address:                   888 SEVENTH AVENUE
                           33RD FLOOR
                           NEW YORK, NY 10106

Designated Filer:          SOROS FUND MANAGEMENT LLC

Issuer and Symbol:         AUDIOCODES LTD (AUDC)

Date of Event
Requiring Statement:       10/21/08


Signature:                 /s/ Jay Schoenfarber
                           -----------------------------------------------
                           Jay Schoenfarber, as Attorney-in-Fact



Reporting Person:          ROBERT SOROS

Address:                   888 SEVENTH AVENUE
                           33RD FLOOR
                           NEW YORK, NY 10106

Designated Filer:          SOROS FUND MANAGEMENT LLC

Issuer and Symbol:         AUDIOCODES LTD (AUDC)

Date of Event
Requiring Statement:       10/21/08


Signature:                 /s/ Jay Schoenfarber
                           -----------------------------------------------
                           Jay Schoenfarber, as Attorney-in-Fact


<PAGE>


Reporting Person:          JONATHAN SOROS

Address:                   888 SEVENTH AVENUE
                           33RD FLOOR
                           NEW YORK, NY 10106

Designated Filer:          SOROS FUND MANAGEMENT LLC

Issuer and Symbol:         AUDIOCODES LTD (AUDC)

Date of Event
Requiring Statement:       10/21/08


Signature:                 /s/ Jay Schoenfarber
                           -----------------------------------------------
                           Jay Schoenfarber, as Attorney-in-Fact



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
