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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 hEG12fpuZNbDh9rZUzJMLA==

<SEC-DOCUMENT>9999999997-02-052675.txt : 20020927
<SEC-HEADER>9999999997-02-052675.hdr.sgml : 20020927
<ACCEPTANCE-DATETIME>20020927162340
<PAPER>
ACCESSION NUMBER:		9999999997-02-052675
CONFORMED SUBMISSION TYPE:	20-F/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20011231
FILED AS OF DATE:		20020927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOWER SEMICONDUCTOR LTD
		CENTRAL INDEX KEY:			0000928876
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		20-F/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24790
		FILM NUMBER:		02059195

	BUSINESS ADDRESS:	
		STREET 1:		RAMAT GAVRIEL
		STREET 2:		P O BOX 619
		CITY:			MIGDAL HAEMEK 23105
		STATE:			L3
		BUSINESS PHONE:		97246506611

	MAIL ADDRESS:	
		STREET 1:		RAMAT GAVRIEL
		STREET 2:		P O BOX 619
		CITY:			MIGDAL HAEMEK 23105
		STATE:			L3
		ZIP:			N-A
</SEC-HEADER>
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<TYPE>20-F/A
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<FILENAME>9999999997-02-052675.paper
<DESCRIPTION>AUTO-GENERATED PAPER DOCUMENT
<TEXT>
This document was generated as part of a paper submission.
Please reference the Document Control Number 02059195 for access to the original document.
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