<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0002123583</cik>
        <entityName>Eshbal Functional Food Inc.</entityName>
        <issuerAddress>
            <street1>Kibbutz</street1>
            <city>Ma'anit</city>
            <stateOrCountry>L3</stateOrCountry>
            <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
            <zipCode>3785500</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>972 (506) 787676</issuerPhoneNumber>
        <jurisdictionOfInc>BRITISH COLUMBIA, CANADA</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Tomer</firstName>
                <lastName>Bar-Meir</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Kibbutz</street1>
                <city>Ma'anit</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>3785500</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Executive Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Gadi</firstName>
                <lastName>Levin</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Kibbutz</street1>
                <city>Ma'anit</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>3785500</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Financial Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Avi</firstName>
                <lastName>Markus</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Kibbutz</street1>
                <city>Ma'anit</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>3785500</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Operating Officer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Yuval</firstName>
                <lastName>Levy</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Kibbutz</street1>
                <city>Ma'anit</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>3785500</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Dave</firstName>
                <lastName>Eto</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1500 - 1055 West Georgia Street</street1>
                <street2>Vancouver</street2>
                <city>Vancouver</city>
                <stateOrCountry>A1</stateOrCountry>
                <stateOrCountryDescription>BRITISH COLUMBIA, CANADA</stateOrCountryDescription>
                <zipCode>V6E 4N7</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Sokhie</firstName>
                <lastName>Puar</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1500 - 1055 West Georgia Street</street1>
                <street2>Vancouver</street2>
                <city>VANCOUVER</city>
                <stateOrCountry>A1</stateOrCountry>
                <stateOrCountryDescription>BRITISH COLUMBIA, CANADA</stateOrCountryDescription>
                <zipCode>V6E 4N7</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Tamir</firstName>
                <lastName>Dagan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Kibbutz</street1>
                <city>Ma'anit</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>3785500</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Bar-Meir</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Kibbutz</street1>
                <city>Ma'anit</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>3785500</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ifti</firstName>
                <lastName>Ifhar</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Kibbutz</street1>
                <city>Ma'anit</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>3785500</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Nancy</firstName>
                <lastName>Goertzen</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1500-1055 West Georgia Street</street1>
                <city>VANCOUVER</city>
                <stateOrCountry>A1</stateOrCountry>
                <stateOrCountryDescription>BRITISH COLUMBIA, CANADA</stateOrCountryDescription>
                <zipCode>V6E 4N7</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Manufacturing</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06b</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2026-02-04</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>true</isBusinessCombinationTransaction>
            <clarificationOfResponse>Acquisition of Gluten Free Nation and 55% interest in Dare To Be Different Foods, Inc., based in the United States (the &quot;Acquisitions&quot;).</clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>1040000</totalOfferingAmount>
            <totalAmountSold>1040000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>Total Offering Amount represents aggregate price of 3,846,154 common shares at deemed price of $0.13/share and 3,600,000 common shares at deemed price of $0.21/share issued pursuant to the Acquisitions (as defined in item 10).</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>5</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Eshbal Functional Food Inc.</issuerName>
                <signatureName>/s/ Tomer Bar-Meir</signatureName>
                <nameOfSigner>Tomer Bar-Meir</nameOfSigner>
                <signatureTitle>Chief Executive Officer</signatureTitle>
                <signatureDate>2026-03-29</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
