**UNITED      STATES SECURITIES AND EXCHANGE COMMISSION**

**FORM      10-KSB/A**

*Commission      File Number: 000-49950*

**INROB      TECH LTD.**

**Nevada**

**Securities      Registered Under Section 12(b) of the Exchange Act: None**

**Securities      Registered Under Section 12(g) of the Exchange Act:**

|                                                   | **Name of each exchange**      |
|--------------------------------------------------------|-----------------------------------------------|
| **Title of Each Class**                 | **on which registered**             |
| **Common Stock, par value $.0001** | **Over-the-Counter Bulletin Board** |

| Large                  accelerated filer   ̈  |  Accelerated                  filer   ̈  |  Non-accelerated                  filer   ̈ | Smaller                  reporting company x |
|-------------------------------------------------------------|-------------------------------------------------------------|-----------------------------------------------------------|----------------------------------------------|

 

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**Item      8A. Controls and Procedures**

**Management’s      Report of Internal Control over Financial Reporting.**

      Our      management has assessed the effectiveness of our internal control over financial      reporting as of December 31, 2007. To make this assessment, we used the criteria      for effective internal control over financial reporting described in*Internal      Control - Integrated Framework*,      issued      by the Committee of Sponsoring Organizations of the Treadway      Commission.  Based on such assessment, our      Chief Executive Officer and Chief Financial Officer concluded that, as of      December 31, 2007, we were effective in maintaining (i) disclosure controls      and procedures and (ii) internal control over financial reporting.

**Changes      in Internal Control over Financial Reporting**

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**Item      13. Exhibits**

| **Exhibit** |   | **Description**                                                                                                                                                                                                                                       |
|-------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1         |   | Certificate                  of Incorporation (1)                                                                                                                                                                                                     |
| 3.1a        |   | Certificate                  of Designation for Series A Preferred Stock(2)                                                                                                                                                                           |
| 3.2         |   | Bylaws                  (1)                                                                                                                                                                                                                           |
| 4.1         |   | Form                  of Secured Convertible Note, dated November 15, 2006                  (3)                                                                                                                                                       |
| 4.2         |   | Form                  of Warrant, dated November 15, 2006 (3)                                                                                                                                                                                         |
| 4.3         |   | Form                  of Secured Convertible Note, dated March 27, 2007 (4)                                                                                                                                                                           |
| 4.4         |   | Form                  of Warrant, dated March 27, 2007 (4)                                                                                                                                                                                            |
| 10.1        |   | Subscription                  Agreement, dated November 15, 2006 (3)                                                                                                                                                                                  |
| 10.2        |   | Funds                  Escrow Agreement, dated November 15, 2006 (3)                                                                                                                                                                                  |
| 10.3        |   | Security                  Agreement, dated November 15, 2006 (3)                                                                                                                                                                                      |
| 10.4        |   | Stock                  Pledge Agreement, dated November 15, 2006 (3)                                                                                                                                                                                  |
| 10.5        |   | Guaranty                  Agreement, dated November 15, 2006 (3)                                                                                                                                                                                      |
| 10.6        |   | Collateral                  Agent Agreement, dated November 15, 2006 (3)                                                                                                                                                                              |
| 10.7        |   | Agreement,                  dated October 1, 2003, between Inrob, Ltd and Ben-Tsur Joseph                  (1)                                                                                                                                        |
| 10.8        |   | Subscription                  Agreement, dated March 27, 2007 (4)                                                                                                                                                                                     |
| 10.9        |   | Funds                  Escrow Agreement, dated March 27, 2007 (4)                                                                                                                                                                                     |
| 10.10       |   | Stock                  Pledge Agreement, dated March 27, 2007 (4)                                                                                                                                                                                     |
| 10.11       |   | Guaranty                  Agreement, dated March 27, 2007 (4)                                                                                                                                                                                         |
| 10.12       |   | Collateral                  Agent Agreement, dated March 27, 2007 (4)                                                                                                                                                                                 |
| 10.13       |   | Security                  Agreement, dated March 26, 2007 (4)                                                                                                                                                                                         |
| 10.14       |   | Amendment                  to Subscription Agreement, dated October 23, 2007 (5)                                                                                                                                                                      |
| 10.15       |   | Agreement,                  dated December 24, 2007, by and between Inrob Philippines Ltd,                  and CP                  Communication Services, Inc. (6)                                                                                  |
| 10.16       |   | Manufacturing                  Agreement, dated December 24, 2007, by and between Inrob Philippines                  Ltd,                  and CP Communication Services, Inc. (6)                                                                    |
| 31.1        |   | Certification                  of Principal Executive and Financial Officer Pursuant to Exchange                  Act Rule                  13a-14(A)/15d-14(A) as Adopted Pursuant to Section 302 of the                  Sarbanes-Oxley Act of 2002 |
| 32.1        |   | Certification                  Pursuant To 18 U.S.C. Section 1350, as Adopted Pursuant to Section                  906 of                  The Sarbanes-Oxley Act Of 2002                                                                             |

|   | (1) | Incorporated                  by reference to Registrant’s Registration Statement on Form SB-2 (SEC File                  No. 333-129074)   filed on December 20, 2006. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | (2) | Incorporated                  by reference to Registrant’s Definitive Information Statement filed on                  September 18, 2006.                                    |
|   | (3) | Incorporated                  by reference to Registrant’s Current Report on Form 8-K filed on November                  21, 2006.                                           |
|   | (4) | Incorporated                  by reference to Registrant’s Current Report on Form 8-K filed on March 30,                  2007.                                              |
|   | (5) | Incorporated                  by reference to Registrant’s Current Report on Form 8-K filed on October                  29, 2007.                                            |
|   | (6) | Incorporated                  by reference to Registrant’s Current Report on Form 8-K filed on December                  28, 2007.                                           |

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**Signatures**

|                                          |                                                                                                                    |                                  |
|-----------------------------------------------|-------------------------------------------------------------------------------------------------------------------------|---------------------------------------|
| Date: August                6, 2008 | Inrob Tech Ltd.                                                                                               |
|                                     |                                                                                                               |                             |
|                                          | By:                                                                                                           | /s/ Ben-Tsur              Joseph |
|                                          | Ben-Tsur Joseph, President and Chief                Executive and Accounting Officer |
|                                          |                                                                                                                    |

|                                            |                                          |                                    |
|-------------------------------------------------|-----------------------------------------------|-----------------------------------------|
| Date: August                  6, 2008 | Inrob Tech Ltd.                     |
|                                       |                                     |                               |
|                                            | By:                                 | /s/ Ben-Tsur                Joseph |
|                                            | Ben-Tsur Joseph, Sole Director |
|                                            |                                          |

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