<?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>
          <!-- Field: Pseudo-Tag; ID: Name; Data: College Top Holdings, Inc. -->
          <cik>0001934843</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001840502</issuerCik>
      <issuerName>Taboola.com Ltd.</issuerName>
      <secFileNumber>001-40566</secFileNumber>
      <issuerAddress>
        <com:street1>16 Madison Square West</com:street1>
        <com:street2>7th Floor</com:street2>
        <com:city>New York</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10010</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>212-206-7633</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>College Top Holdings, Inc.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>J.P. Morgan Securities LLC</name>
        <address>
          <com:street1>270 Park Avenue</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10017</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>12000000</noOfUnitsSold>
      <aggregateMarketValue>60000000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>273324352</noOfUnitsOutstanding>
      <approxSaleDate>05/28/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>01/17/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Private placement</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>84724393</amountOfSecuritiesAcquired>
      <paymentDate>01/17/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/28/2026</noticeDate>
      <signature>/s/ Darin Bassin, Vice President, General Counsel and Secretary</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
