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| **OMB****APPROVAL**                                                                                                                        |
|--------------------------------------------------------------------------------------------------------------------------------------------|
| OMB                    Number:            3235-0063                            |
| Expires:                                    April 30, 2009 |
| Estimated                    average burden                                                                                                |
| hours                    per response            2,196.00                           |

**t**

**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-K/A**

**(Amendment      No. 2)**

**TANNUAL      REPORT PURSUANT TO SECTION 13      OR 15(d) OF THE SECURITIES **
**EXCHANGE      ACT OF 1934 FOR THE FISCAL YEAR ENDED**
**  **
**   **
**DECEMBER      31, 2006**
**   **
**.**

**£TRANSITION      REPORT PURSUANT TO SECTION      13 OR 15(d) OF THE SECURITIES**
**      EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM **
**______**
**      TO **
**______**
**.**

|  **Commission                File Number:   ** |  **   0-23336    ** |
|--------------------------------------------------------------------|-------------------------------------------------------------|

| **AROTECH                CORPORATION**                                      |
|-----------------------------------------------------------------------------|
| (Exact                name of registrant as specified in its charter)  |

| **Delaware**                                                                        |   | **95-4302784**                                            |
|-------------------------------------------------------------------------------------|--------|-----------------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization)  |   | (I.R.S.                Employer Identification No.)  |
| **1229                Oak Valley Drive, Ann Arbor, Michigan**                       |   | **48108**                                                 |
| (Address                of principal executive offices)                        |   | (Zip                Code)                            |

| **(800)                281-0356**                                               |
|---------------------------------------------------------------------------------|
| (Registrant’s                telephone number, including area code)  |

| **Title                of each class**                 |   | **Name                of each exchange on which registered** |
|--------------------------------------------------------|--------|--------------------------------------------------------------|
| **Common                Stock, $0.01 par value**  |   | **The                Nasdaq Stock Market LLC**          |

**Common      Stock, $0.01 par value**

**Yes       £    **
**No       T**

**Yes       £       **
**No   T**

**                                                       Yes  T       **No   £****

**   £**

**£**
**£**
**T**

**                                                       Yes £       **No   T****

*(Applicable      only to corporate registrants)*
**11,983,576      as of 3/31/07**

**None**

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| **Potential                      persons who are to respond to the collection of****information                      contained in this form are not required to respond****unless                      the form displays a currently valid OMB control                      number.** |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**EXPLANATORY      NOTE**

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**[LETTERHEAD        OF BDO SEIDMAN, LLP]                                                                                               **

**Report        of Independent Registered Public Accounting Firm**

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**PART      IV**

| **ITEM                15.** | **EXHIBITS,                FINANCIAL STATEMENT                SCHEDULES** |
|-----------------------------|---------------------------------------------------------------------------|

| (3) | Exhibits                - The following Exhibits are filed                herewith: |
|-----|-------------------------------------------------------------------------------------|

| **Exhibit                No.** |   | **Description**                                                                                                                                                                                                        |
|--------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 23.1                           |   | Consent              of BDO Seidman, LLP                                                                                                                                                                               |
| 31.1                           |   | Certification                of Principal Executive Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                                              |
| 31.2                           |   | Certification                of Principal Financial Officer pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                                              |
| 32.1                           |   | Certification                of Principal Executive Officer pursuant to 18 U.S.C. Section 1350,                as                adopted pursuant to Section 906 of the Sarbanes-Oxley Act of                2002 |
| 32.2                           |   | Certification                of Principal Financial Officer pursuant to 18 U.S.C. Section 1350,                as                adopted pursuant to Section 906 of the Sarbanes-Oxley Act of                2002 |

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**SIGNATURES**

**                                                                AROTECH      CORPORATION**

| **Signature**                                     |   | **Title**                                                                                                 |   | **Date**                       |
|---------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------|--------|--------------------------------|
|  /s/                Robert S. Ehrlich   |   | Chairman,                Chief Executive Officer and Director(Principal                Executive Officer) |   | June                13, 2007   |
|  Robert                S. Ehrlich            |   |                                                                                                      |   |                           |
|  /s/                Thomas J. Paup      |   | Vice                President - Finance(Principal                Financial Officer)                       |   | June                  13, 2007 |
| Thomas                J. Paup                     |   |                                                                                                      |   |                           |
|  /s/                Norman Johnson      |   | Controller(Principal                Accounting Officer)                                                   |   | June                  13, 2007 |
|  Norman                Johnson               |   |                                                                                                      |   |                           |
|  /s/                Steven Esses        |   | President,                Chief Operating Officerand                Director                              |   | June                  13, 2007 |
|  Steven                Esses                 |   |                                                                                                      |   |                           |
|  /s/                Jay M. Eastman      |   | Director                                                                                                  |   | June                  13, 2007 |
|  Dr.                Jay M. Eastman           |   |                                                                                                      |   |                           |
|  /s/                Lawrence M. Miller  |   | Director                                                                                                  |   | June                  13, 2007 |
|  Lawrence                M. Miller           |   |                                                                                                      |   |                           |
|  /s/                Jack E. Rosenfeld   |   | Director                                                                                                  |   | June                  13, 2007 |
|  Jack                E. Rosenfeld            |   |                                                                                                      |   |                           |
|                                         |   | Director                                                                                                  |   | June                  __, 2007 |
|  Edward                J. Borey              |   |                                                                                                      |   |                           |
|  /s/                Seymour Jones            |   | Director                                                                                                  |   | June                  13, 2007 |
| Seymour                Jones                      |   |                                                                                                      |   |                           |

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