FORM 6-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                       For the month of April 2008 No. 3

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

                    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 April 29, 2008, Tower Semiconductor Announces First Quarter 2008 Results
Conference Call 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: April 29, 2008                        By: /s/ Nati Somekh Gilboa
                                            --------------------------
                                            Nati Somekh Gilboa
                                            Corporate Secretary





            TOWER SEMICONDUCTOR ANNOUNCES FIRST QUARTER 2008 RESULTS
                                CONFERENCE CALL

Migdal Haemek, Israel - April 28, 2008 - Tower Semiconductor (Nasdaq: TSEM,
TASE: TSEM), a pure-play independent specialty foundry, will hold its first
quarter conference call to discuss first quarter of 2008 results on Wednesday,
May 21, 2008, at 10:00 a.m. Eastern Time (09:00 a.m. Central, 08:00 a.m.
Mountain, 07:00 a.m. Pacific and 17:00 Israel Time).

Tower Semiconductor will issue the first quarter earnings release on Wednesday,
May 21, 2008, during pre-market hours.

This call is being webcast by Thomson/CCBN and can be accessed at Tower's Web
site at www.towersemi.com, or you can call in the U.S. and in Israel to
participate in the conference by calling a domestic number:

            1-888-407-2553 (U.S. Toll-Free)
            03-918-0609 (Israel)
            +972-3-918-0609 (International)

The webcast is also being distributed through the Thomson StreetEvents Network
to both institutional and individual investors.Individual investors can listen
to the call at www.earnings.com, Thomson/CCBN's individual investor portal,
powered by StreetEvents. Institutional investors can access the call via
Thomson's password-protected event management site, StreetEvents
(www.streetevents.com).

The teleconference will be available for replay for 90 days.

ABOUT TOWER SEMICONDUCTOR LTD.:

Tower Semiconductor Ltd. (Nasdaq: TSEM, TASE: TSEM) is an independent specialty
foundry that delivers customized solutions in a variety of advanced CMOS
technologies, including digital CMOS, mixed-signal and RF (radio frequency)
CMOS, CMOS image sensors, power management devices, and embedded non-volatile
memory solutions. Tower's customer orientation is complemented by its
uncompromising attention to quality and service. Its specialized processes and
engineering expertise provides highly flexible, customized manufacturing
solutions to fulfill the increasing variety of customer needs worldwide.
Offering two world-class manufacturing facilities with standard and specialized
process technologies ranging from 1.0- to 0.13-micron, Tower Semiconductor
provides exceptional design support and technical services to help customers
sustain long-term, reliable product performance, while delivering on-time and
on-budget results. More information can be found at http://www.towersemi.com.

CONTACT INFORMATION:

    Tower Semiconductor
    Limor Asif, +972 4 650 6936
    Limoras@towersemi.com

or:

    Shelton Group
    Ryan Bright, (972) 239-5119 ext. 159
    rbright@sheltongroup.com