<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001973170</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001086434</issuerCik>
      <issuerName>AUDIOCODES LTD</issuerName>
      <secFileNumber>000-30070</secFileNumber>
      <issuerAddress>
        <com:street1>6 Ofra Haza Street</com:street1>
        <com:street2>Park Naimi Building A</com:street2>
        <com:city>Or Yehuda</com:city>
        <com:stateOrCountry>L3</com:stateOrCountry>
        <com:zipCode>6032303</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>97239764000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Lior Aldema</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Ordinary shares</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Oppenheimer &amp; Co Inc</name>
        <address>
          <com:street1>85 Broad street</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10004</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>8436</noOfUnitsSold>
      <aggregateMarketValue>84697.44</aggregateMarketValue>
      <noOfUnitsOutstanding>27089259</noOfUnitsOutstanding>
      <approxSaleDate>08/05/2026</approxSaleDate>
      <securitiesExchangeName>Nasdaq</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary shares</securitiesClassTitle>
      <acquiredDate>08/05/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Shares issued upon vesting of RSUs</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>AUDIOCODES LTD</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>14062</amountOfSecuritiesAcquired>
      <paymentDate>08/05/2025</paymentDate>
      <natureOfPayment>No consideration, shares issued upon vesting of RSUs</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary shares</securitiesClassTitle>
      <acquiredDate>08/06/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Shares issued upon vesting of RSUs</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>AUDIOCODES LTD</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>22500</amountOfSecuritiesAcquired>
      <paymentDate>08/06/2024</paymentDate>
      <natureOfPayment>No consideration, shares issued upon vesting of RSUs</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary shares</securitiesClassTitle>
      <acquiredDate>08/08/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Shares issued upon vesting of RSUs</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>AUDIOCODES LTD</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>33750</amountOfSecuritiesAcquired>
      <paymentDate>08/08/2023</paymentDate>
      <natureOfPayment>No consideration, shares issued upon vesting of RSUs</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Lior Aldema</name>
        <address>
          <com:street1>6 Ofra Haza Street</com:street1>
          <com:street2>Park Naimi Building A</com:street2>
          <com:city>Or Yehuda</com:city>
          <com:stateOrCountry>L3</com:stateOrCountry>
          <com:zipCode>6032303</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Ordinary shares</securitiesClassTitle>
      <saleDate>05/05/2026</saleDate>
      <amountOfSecuritiesSold>2813</amountOfSecuritiesSold>
      <grossProceeds>24079.84</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Lior Aldema</name>
        <address>
          <com:street1>6 Ofra Haza Street</com:street1>
          <com:street2>Park Naimi Building A</com:street2>
          <com:city>Or Yehuda</com:city>
          <com:stateOrCountry>L3</com:stateOrCountry>
          <com:zipCode>6032303</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Ordinary shares</securitiesClassTitle>
      <saleDate>05/06/2026</saleDate>
      <amountOfSecuritiesSold>2813</amountOfSecuritiesSold>
      <grossProceeds>23989.26</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Lior Aldema</name>
        <address>
          <com:street1>6 Ofra Haza Street</com:street1>
          <com:street2>Park Naimi Building A</com:street2>
          <com:city>Or Yehuda</com:city>
          <com:stateOrCountry>L3</com:stateOrCountry>
          <com:zipCode>6032303</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Ordinary shares</securitiesClassTitle>
      <saleDate>05/08/2026</saleDate>
      <amountOfSecuritiesSold>2813</amountOfSecuritiesSold>
      <grossProceeds>23458.73</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>The securities are being sold pursuant to a Rule 10b51 trading plan adopted on August 28, 2025</remarks>
    <noticeSignature>
      <noticeDate>08/05/2026</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>08/28/2025</planAdoptionDate>
      </planAdoptionDates>
      <signature>Lior Aldema By: /s/ Yohanan Azriel Title: Authorized Signatory, Oppenheimer Israel (pursuant to delegation)</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
