<?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: ADLERSBERG SHABTAI -->
          <cik>0001215547</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>22</amendmentNo>
      <securitiesClassTitle>Ordinary Shares, NIS 0.01 par value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2024</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>Shabtai Adlersberg</reportingPersonName>
      <citizenshipOrOrganization>L3</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>4692253.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>4692253.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>4692253.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>15.8</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>The percentage calculation in Item 11 is rounded to the nearest tenth and based on 29,759,755 outstanding shares as of December 31, 2024 (which does not include treasury shares outstanding as of December 31, 2024). Such calculation includes options to purchase 80,000 ordinary shares that are currently exercisable or exercisable within 60 days of December 31, 2024.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>AudioCodes Ltd.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>6 Ofra Haza Street Or Yehuda, Israel, 6032303</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Shabtai Adlersberg</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>6 Ofra Haza Street, Or Yehuda, 6032303</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Israel</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>4,692,253</amountBeneficiallyOwned>
        <classPercent>15.8</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>4,692,253</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>4,692,253</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>
    <exhibitInfo>Not applicable.</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Shabtai Adlersberg</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Shabtai Adlersberg</signature>
        <title>Shabtai Adlersberg</title>
        <date>02/11/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureComments>Not applicable.</signatureComments>
  </formData>
</edgarSubmission>