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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 RY0/cjYLtDgA+iA+9RrLD2YqQ4niHMleTwurf9dSCtJHVl2DdTNCBNAVjjxBtQvz
 AvI9Sx090f8O19GKKsna+g==

<SEC-DOCUMENT>0001168404-04-000114.txt : 20041026
<SEC-HEADER>0001168404-04-000114.hdr.sgml : 20041026
<ACCEPTANCE-DATETIME>20041026093012
ACCESSION NUMBER:		0001168404-04-000114
CONFORMED SUBMISSION TYPE:	3/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041025
FILED AS OF DATE:		20041026
DATE AS OF CHANGE:		20041026

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MATHER ANN
		CENTRAL INDEX KEY:			0001244892

	FILING VALUES:
		FORM TYPE:		3/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-50964
		FILM NUMBER:		041095486

	BUSINESS ADDRESS:	
		STREET 1:		PIXAR
		STREET 2:		1200 PARK AVE.
		CITY:			EMERYVILLE
		STATE:			CA
		ZIP:			94608

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SHOPPING COM LTD
		CENTRAL INDEX KEY:			0001108482
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		8000 MARINA BLVD
		STREET 2:		5TH FL
		CITY:			BRISBANE
		STATE:			CA
		ZIP:			94005
		BUSINESS PHONE:		2129058000

	MAIL ADDRESS:	
		STREET 1:		8000 MARINA BLVD
		STREET 2:		5TH FL
		CITY:			BRISBANE
		STATE:			CA
		ZIP:			94005
</SEC-HEADER>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2004-10-25</periodOfReport>

    <dateOfOriginalSubmission>2004-10-25</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001108482</issuerCik>
        <issuerName>SHOPPING COM LTD</issuerName>
        <issuerTradingSymbol>SHOP</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001244892</rptOwnerCik>
            <rptOwnerName>MATHER ANN</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O SHOPPING.COM LTD.</rptOwnerStreet1>
            <rptOwnerStreet2>8000 MARINA BLVD., 5TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>BRISBANE</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>94005</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Non-Qualified Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>1.50</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2004-06-12</value>
            </exerciseDate>
            <expirationDate>
                <value>2014-05-12</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Ordinary Shares</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>120000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes></footnotes>

    <remarks>CONFIRMING STATEMENT    This statement confirms that the undersigned, Ann Mather, has authorized and designated Martin Roberts to execute and file on the undersigned's behalf all Forms 3, 4, and 5 (including any amendments thereto) that the undersigned may be required to file with the U.S. Securities and Exchange Commission as a result of the undersigned's ownership of or transactions in securities of Shopping.com Ltd.  The authority of Martin Roberts under this Statement shall continue until the undersigned is no longer required to file Forms 3, 4, and 5 with regard to the undersigned's ownership of or transactions in securities of Shopping.com Ltd., unless earlier revoked in writing.  The undersigned acknowledges that Martin Roberts is not assuming any of the undersigned's responsibilities to comply with Section 16 of the Securities Exchange Act of 1934.</remarks>

    <ownerSignature>
        <signatureName>Ann Mather by Martin Roberts, Attorney-in-Fact</signatureName>
        <signatureDate>2004-10-25</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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