**Exhibit      10.100**

**CONSULTING      AGREEMENT**

**Xfone,      Inc.**
**Guy      Nissenson**

**WHEREAS**

**WHEREAS**

**WHEREAS**

**NOW,      THEREFORE**

| 1.   | The                Company hereby appoints the Consultant to render the advisory and                consulting services described below in Section 4 of this Agreement                (the                "Services") during the effective term of this Agreement. |
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| 2.   | In                connection with the provision of the Services pursuant to this Agreement,                the Consultant shall report directly and only to the Board and the                Chairman of the Board. |
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| 3.   | It                is hereby clarified that nothing in this Agreement, including in                the                provision of the Services under it, shall derogate from, or conflict                with,                any duties and/or responsibilities and/or authority under and/or                pursuant                to the Articles of Incorporation and/or the Bylaws of the Company                and/or                any rules and/or regulations and/or guidelines of the AMEX and/or                the TASE                (and/or any other applicable stock exchange) and/or any rules and/or                regulations and/or guidelines of the U.S. SEC and/or the ISA (and/or                any                other applicable securities commission or authority) and/or the laws                of                the state of Nevada and/or any other law and/or act and/or regulation                that                applies and/or shall apply to the Consultant due to his position                as the                President and CEO of the Company. |
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| 4.   | During                the effective term of this Agreement, the Consultant shall render                the                Company advisory, consulting and other services in relation to the                business and operations of the Company (excluding its business and                operations in the United Kingdom), including, without limitation                in the                areas set forth above in the foregoing                recitals. |
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| 5.   | The                Consultant undertakes to faithfully serve the Company and to use                his best                efforts to promote the Company’s                interests. |
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| 6.   | During                the effective term of this Agreement, the Consultant shall not be                allowed                to provide advisory or consulting services, substantially similar                to the                Services, to any telecommunication company, other than the Company                (and                its subsidiaries and affiliates), or to any individual who acts in                the                field of telecommunication, unless the provision of such advisory                and/or                services was pre-approved by the Board. Such Board approval shall                be                subject to the prior recommendation of the Audit Committee of the                Company                (the "Audit Committee"). Nothing                in this Section shall derogate form                Section 19 of this Agreement. |
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| 7.   | In                consideration of the performance of the Services pursuant to this                Agreement, the Company shall pay the Consultant a monthly fee of                Ten                Thousand British Pounds (£10,000) (the "Fee"). The Consultant shall                invoice the Company at the end of each calendar month and the Company                shall make the monthly payment immediately upon receiving such invoice. |
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| 8.   | The                Board shall, from time to time, and not less than once a calendar                year,                consider approving a grant of success bonus to the Consultant (the                "Bonus"). Such Board approval shall be subject to the prior review,                oversight and recommendation to the Board of both the Audit Committee                and                the Compensation Committee. However, in the event the Company has                not                established a Compensation Committee, the review, oversight and                recommendation to the Board of the Audit Committee shall suffice.                In                connection with the performance of this Section, the Audit Committee,                the                Compensation Committee and the Board shall take into account, among                other                factors, growth in the Company’s revenues and/or profits and/or successful                completion of transactions or activities by the Company (such as,                but not                limited to, reorganization, mergers, acquisitions, capital raisings                and                cost cuts).  |
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| 9.   | Immediately                upon the establishment by the Company of any new stock option or                purchase                plan or other equity compensation arrangement pursuant to which options                or                stock may be acquired by officers, directors, employees, or consultants                of                the Company (collectively, "Plan"), the Board shall consider approving                a                grant of an appropriate amount of options (or any other applicable                rights)                under the Plan to the Consultant. Such Board approval shall be subject                to                the prior review, oversight and recommendation to the Board of both                the                Audit Committee and the Compensation Committee. However, in the event                the                Company has not established a Compensation Committee, the review,                oversight and recommendation to the Board of the Audit Committee                shall                suffice. |
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| 10.   | In                addition to the Fee and the Bonus, the Company shall pay directly                and/or                reimburse the Consultant for the Consultant's                Expenses. |
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| 11.   | The                Company acknowledges that in order to render the Services pursuant                to this                Agreement, the Consultant may be required to travel frequently around                the                world. Therefore, in order to enable the Consultant a normal family                life                the Company shall bear Expenses which are related to the Consultant's                spouse. |
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| 12.   | In                connection with the performance of Section 10 of to this Agreement,                the                Consultant shall hold and use, in his sole discretion, credit cards                in the                name of the Company (the "Credit Cards"). |
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| 13.   | All                reimbursements of Expenses shall be made promptly upon, or as soon                as                practicable after presentation by the Consultant to the Company of                the                statement in connection therewith. |
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| 14.   | This                Agreement shall be in effect for an initial fixed term of five (5)                years,                beginning on January 1, 2007 (the "Initial Effective Term"), and                thereafter, unless terminated as provided below, shall automatically                be                renewed for additional terms of three (3) years (each, an "Additional                Effective Term"). |
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| 15.   | Notwithstanding                the foregoing, the Consultant shall have the right to terminate this                Agreement, for any reason whatsoever, and at any time, including                during                the Initial Effective Term ("Early Termination by the Consultant"). |
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| 16.   | It                is hereby clarified that the Notice Period shall constitute a part                of the                effective term of this Agreement. Without prejudice to the generality                of                the above, during the Notice Period the Company and the Consultant                shall                continue to perform this Agreement, and their mutual rights and                obligations under this Agreement shall not be affected, in any manner                whatsoever, by the termination notice. |
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| 17.   | No                later than June 30, 2007, the Company and the Consultant shall enter                into                a severance agreement providing for an appropriate severance package                for                the Consultant (the "Severance Agreement"). The Severance Agreement                shall,                inter alia, cover events of termination of the automatic renewal                of this                Agreement by the Company or the Consultant, termination of this Agreement                by the Consultant, and scheduled retirement by the Consultant. |
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| 18.   | All                work product created by the Consultant in connection with the Services                shall be "work for hire", and the Company shall be the sole rightful                owner                under U.S. intellectual property laws, free and clear of all claims                of                ownership or otherwise (including the Consultant's). The Consultant                will                do any and all things, and execute any and all documents as may be                appropriate to achieve the objectives of this Section. |
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| 19.   |   |
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| a.   | The                Consultant shall not, directly or indirectly, compete with the Company                (including its subsidiaries and affiliates) and its successors and                assigns                during the effective term of this Agreement and for a period of six                (6)                months following its termination, for any reason whatsoever. |
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| b.   | During                the effective term of this Agreement and for a period of six (6)                months                following its termination, for any reason whatsoever, the Consultant                will                neither solicit nor employ any Company employee to engage in a competing                business, nor solicit the business of any client of the Company or                prospective client of the Company with respect to whom the Company                has                conducted an on-site                macro-assessment. |
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| 20.   | The                Consultant shall treat as confidential any and all Confidential                Information related, directly or indirectly, to the Company (including                its                subsidiaries and affiliates), and shall not use and/or disclose and/or                disseminate Confidential Information for purposes other than providing                the                Services pursuant to this Agreement. |
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| 21.   |   |
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| a.   | This                Agreement and the rights and/or obligations of the parties hereunder                may                not be assigned without the prior written consent of both the Company                and                the Consultant. |
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| b.   | This                Agreement shall inure to the benefit of, and be binding upon, the                Company                and the Consultant, and their respective successors and assigns. |
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| c.   | No                amendment or waiver of any provision of this Agreement, or consent                to any                departure by either party from any such provision, shall be effective                unless the same shall be in writing and signed by the parties to                this                Agreement, and, in any case, such amendment, waiver or consent shall                be                effective only in the specific instance and for the specific purpose                for                which it was given. |
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| d.   | This                Agreement shall constitute the entire agreement between the parties                with                respect to the subject matter hereof, and shall supersede all previous,                oral and/or written, negotiations, commitments, understandings and                agreements relating to the subject matter                hereto. |
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| e.   | This                Agreement shall be governed by, construed and enforced in accordance                with                the laws of the State of New York, without regard to choice of law                principles. Each of the parties hereby irrevocably and unconditionally                consents to submit to the exclusive jurisdiction of the courts of                the                State of New York, located in the County of New York, in any action                or                proceeding arising out of or relating to this Agreement. |
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**IN      WITNESS WHEREOF**

|         |                                         | **Xfone,              Inc.**       |
|--------------|----------------------------------------------|------------------------------------|
|         |                                         |
|    |                                    |                          |
|              | By:                                | /s/ Itzhak              Almog |
|         |                                              |
|         | Chairman              of the Audit Committee |

|         |            |                                |
|--------------|-----------------|-------------------------------------|
|         |            |
|    |       |                           |
|              | By:   | /s/ Guy              Nissenson |
|         |                 |
|         |            |