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Oil Refineries Announces Financial Results for Third Quarter and Nine Months 2007
Date:11/20/2007

to the call. The dial-in numbers are: +1-888-295-2634 (US); +44(0)800-917-4256 (UK); +972-3-925-5929 (Israel and International).

About Oil Refineries Ltd.

Oil Refineries Ltd. (ORL), located in the bay area of the city of Haifa, is Israel's largest oil refinery. ORL operates sophisticated and state-of-the-art industrial facilities with refining capacity of 9 million tons of crude oil per year, with a Nelson Complexity Index of 7.4, providing a variety of quality products used in industrial operation, transportation, private consumption, agriculture and infrastructure. The company is also active in the area of Aromatics and Polymers through wholly-owned Gadiv Petrochemical Industries Ltd and 50% owned Carmel Olefins Ltd. ORL is traded on the Tel Aviv Stock Exchange under the ticker ORL. For additional information please visit the Company's website: http://www.orl.co.il

Oil Refineries Ltd.

Consolidated Pro-Forma Balance Sheet

In thousands of reported NIS

September 30, December 31,

2007 2006

Actual Pro forma

Unaudited Audited

Current assets

Cash and cash equivalents 78,346 141,570

Trade accounts receivable 1,591,932 1,604,299

Accounts receivable and debit balances 444,256 454,701

Inventory 3,237,905 2,760,546(ii)

_________ _________

5,352,439 4,961,116

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Long-term investments and loans

Investee companies
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SOURCE Oil Refineries Ltd
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