EXHIBIT 13.1

CERTIFICATION PURSUANT TO
18 U.S.C SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     In connection with the Annual Report of Tower Semiconductor Ltd. (the
"Registrant") on Form 20-F, as amended by Amendment No. 1 on Form 20-F/A, for
the year ended December 31, 2004 as filed with the Securities and Exchange
Commission on the date hereof (the "Report"), I, Russell C. Ellwanger, Chief
Executive Officer of the Registrant, certify, pursuant to 18 U.S.C. section
1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002, that
to my knowledge:

     1.   the Report fully complies with the requirements of Section 13(a) of
          the Securities Exchange Act of 1934; and

     2.   the information contained in the Report fairly presents, in all
          material respects, the financial condition and results of operations
          of the Registrant.


                                                     /s/ Russell C. Ellwanger
                                                     ------------------------
                                                     Russell C. Ellwanger
                                                     Chief Executive Officer

                                                     October 24, 2005




A signed original of this written statement required by Section 906 has been
provided to the Registrant and will be retained by the Registrant and furnished
to the Securities and Exchange Commission or its staff upon request.