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|   | 1.     | Registration      Statement on Form S-8 (File No. 333-11894) pertaining to the AudioCodes      Ltd. 1999 Key Employee Option Plan (F) and the AudioCodes Ltd. 1999 Key      Employee Option Plan, Qualified Stock Option Plan-US Employees      (F),              |   |
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|   | 2.     | Registration      Statement on Form S-8 (File No. 333-13268) pertaining to the AudioCodes      Ltd. 1999 Key Employee Option Plan (F), as amended, and the AudioCodes      Ltd. 1999 Key Employee Option Plan, Qualified Stock Option Plan-US      Employees (F), |   |
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|   | 3.     | Registration      Statement on Form S-8 (File No. 333-105473) pertaining to the AudioCodes      Ltd. 1999 Key Employee Option Plan (F) and the AudioCodes Ltd. 1999 Key      Employee Option Plan, Qualified Stock Option Plan-US Employees      (F),             |   |
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|   | 4.     | Registration      Statement on Form S-8 (File No. 333-13378) pertaining to the AudioCodes      Ltd. 2001 Employee Stock Purchase Plan Global Non-U.S. and the AudioCodes      Ltd. 2001 U.S. Employee Stock Purchase Plan,                                        |   |
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|   | 5.     | Registration      Statement on Form S-8 (File No. 333-144823) pertaining to the AudioCodes      Ltd. 2001 U.S. Employee Stock Purchase Plan, as amended, and the      AudioCodes Ltd. 2001 Employee Stock Purchase Plan Global Non-U.S., as      amended, and     |   |
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|   | 6.     | Registration      Statement on Form S-8 (File No. 333-144825) pertaining to the AudioCodes      Ltd. 2007 U.S. Employee Stock Purchase Plan.                                                                                                                      |   |