FORM 6-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                           For the month of July 2006

                            TOWER SEMICONDUCTOR LTD.
                 (Translation of registrant's name into English)

                          RAMAT GAVRIEL INDUSTRIAL PARK
                    P.O. BOX 619, MIGDAL HAEMEK, ISRAEL 23105
                    (Address of principal executive offices)

     Indicate by check mark whether the registrant files or will file annual
reports under cover Form 20-F or Form 40-F.

                         Form 20-F [X]     Form 40-F [_]

     Indicate by check mark whether the registrant by furnishing the information
contained in this Form is also thereby furnishing the information to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

                               Yes [_]     No [X]




     On July 5, 2006, the Registrant announced that it to present at C.E.
Unterberg, Towbin Emerging Growth Conference, attached hereto is a copy of the
press release.

     This Form 6-K is being incorporated by reference into all effective
registration statements filed by us under the Securities Act of 1933.




                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.


                                                     TOWER SEMICONDUCTOR LTD.


Date: July 5, 2006                                   By: /s/ Nati Somekh Gilboa
                                                     --------------------------
                                                     Nati Somekh Gilboa
                                                     Corporate Secretary




                TOWER SEMICONDUCTOR TO PRESENT AT C.E. UNTERBERG,
                       TOWBIN EMERGING GROWTH CONFERENCE

MIGDAL HAEMEK, Israel - July 5, 2006 - Tower Semiconductor Ltd. (NASDAQ: TSEM;
TASE: TSEM), a pure-play independent specialty foundry, announced today that Mr.
Russell Ellwanger, CEO, will present to the investment community attending the
C.E. Unterberg, Towbin Emerging Growth Conference in New York on Tuesday July
11, 2006. Mr. Ellwanger will give the corporate presentation at 9:25 a.m.
Eastern Time, at The Mandarin Oriental Hotel, NYC.

The presentation will be webcast live, archived for 90 days after the conference
and can be accessed from Tower's website (Investors Relations / IR Events) at:
http://www.towersemi.com/ or by using the following URL:
http://www.wsw.com/webcast/ceut4/tsem/

ABOUT TOWER SEMICONDUCTOR LTD.

Tower Semiconductor Ltd. is a pure-play independent specialty foundry
established in 1993. The company manufactures integrated circuits with
geometries ranging from 1.0 to 0.13 micron; it also provides complementary
technical services and design support. In addition to digital CMOS process
technology, Tower offers advanced non-volatile memory solutions, mixed-signal
and CMOS image-sensor technologies. To provide world-class customer service, the
company maintains two manufacturing facilities: Fab 1 has process technologies
from 1.0 to 0.35 micron and can produce up to approximately 16,000 150mm wafers
per month. Fab 2 features 0.18 micron and below standard and specialized process
technologies and has a current capacity of up to approximately 15,000 200mm
wafers per month. Tower's website is located at http://www.towersemi.com/


CONTACT:

     Tower Semiconductor
     Ilanit Vudinsky, +972 4 650 6434
     ilanitvu@towersemi.com