<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Bialik Leon -->
          <cik>0001300254</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>28</amendmentNo>
      <securitiesClassTitle>Ordinary Shares, NIS 0.01 par value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001086434</issuerCik>
        <issuerName>AUDIOCODES LTD</issuerName>
        <issuerCusip>M15342104</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>6 Ofra Haza Street</com:street1>
          <com:city>Or Yehuda</com:city>
          <com:stateOrCountry>L3</com:stateOrCountry>
          <com:zipCode>6032303</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Leon Bialik</reportingPersonName>
      <citizenshipOrOrganization>L3</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>2263019.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>2263019.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2263019.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>8.4</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>The percentage calculation in Item 11 is rounded to the nearest tenth and based on 27,089,259 outstanding shares as of December 31, 2025 (which does not include treasury shares outstanding as of December 31, 2025).</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>AUDIOCODES LTD</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>6 Ofra Haza Street Or Yehuda, Israel, 6032303</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Leon Bialik</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Recanati Street 9, Apt. 65, Tel Aviv, 6949409, Israel</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Israel</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>2,263,019</amountBeneficiallyOwned>
        <classPercent>8.4</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>2,263,019</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>2,263,019</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Leon Bialik</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Leon Bialik</signature>
        <title>Leon Bialik</title>
        <date>02/10/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
