UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  SCHEDULE 13G

                    Under the Securities Exchange Act of 1934
                               (Amendment no. __)*

                          012 Smile.Communications Ltd.
                                (Name of Issuer)

                  Ordinary Shares, par value NIS 0.1 per share
                         (Title of Class of Securities)


                                   M98939107
                                 (CUSIP Number)

                                December 31, 2007
             (Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

 [ ] Rule 13d-1(b)

 [ ] Rule 13d-1(c)

 [X] Rule 13d-1(d)

*The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities, and
for any subsequent amendment containing information which would alter the
disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934 ("Act") or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act (however, see the
Notes).






                                  Page 1 of 8








  CUSIP No.  M98939107


1   Name of Reporting Person:  Internet Gold-Golden Lines Ltd.
      I.R.S. Identification No. of above person (entities only): N/A

2   Check the Appropriate Box if a Member of a Group (See Instructions): (a) [ ]
                                                                         (b) [X]

3   SEC Use Only

4   Citizenship or Place of Organization:            Israel

Number of        5        Sole Voting Power:                  0 Ordinary Shares
Shares
Beneficially     6        Shared Voting Power:       18,370,000 Ordinary Shares*
Owned by
Each             7        Sole Dispositive Power:             0 Ordinary Shares
Reporting
Person With      8        Shared Dispositive Power:  18,370,000 Ordinary Shares*


9   Aggregate Amount Beneficially Owned by Each Reporting Person:
                                                     18,370,000 Ordinary Shares*

10  Check if the Aggregate Amount in Row (9) Excludes Certain Shares
    (See Instructions):                                                      [ ]

11  Percent of Class Represented by Amount in Row (9): 72.44%**

12  Type of Reporting Person (See Instructions): CO

-----------------
*    Internet  Gold,  controlling  shareholder  of the Issuer,  holds 72.44% the
     Issuer's Ordinary Shares.  Eurocom  Communications Ltd., is the controlling
     shareholder of Internet Gold,  holding 53.93% of its ordinary  shares.  Mr.
     Shaul Elovitch, chairman of the board of directors of Internet Gold and the
     chairman of the board of directors  of Eurocom  Holdings  (1979)  Ltd.,  or
     Eurocom Holdings,  holds 80% of Eurocom Holdings' shares and 75% of Eurocom
     Holdings'  management  shares  Eurocom  Communications  is 50.33%  owned by
     Eurocom  Holdings  and 49% of its shares are held in trust for four holding
     companies,  which are 80% owned by Mr. Shaul Elovitch.  The remaining 0.67%
     in Eurocom Communications is directly owned by Mr. Shaul Elovitch.

     Accordingly,  Mr. Shaul  Elovitch may be deemed to have the sole voting and
     dispositive  power as to the 53.93% of the ordinary shares of Internet Gold
     held by  Eurocom  Communications,  and as a result  of such  power,  may be
     deemed to have the sole  voting and  dispositive  power as to the 72.44% of
     the Ordinary Shares of the Issuer held by Internet Gold.

**   Based on 25,360,000 Ordinary Shares that the Issuer advised were issued and
     outstanding as of December 31, 2007.


                                   Page 2 of 8





  CUSIP No.  M98939107


1   Name of Reporting Person:  Eurocom Communications Ltd.
      I.R.S. Identification No. of above person (entities only): N/A

2   Check the Appropriate Box if a Member of a Group (See Instructions): (a) [ ]
                                                                         (b) [X]

3   SEC Use Only

4   Citizenship or Place of Organization: Israel

Number of        5        Sole Voting Power:                  0 Ordinary Shares
Shares
Beneficially     6        Shared Voting Power:       18,370,000 Ordinary Shares*
Owned by
Each             7        Sole Dispositive Power:             0 Ordinary Shares
Reporting
Person With      8        Shared Dispositive Power:  18,370,000 Ordinary Shares*

9   Aggregate Amount Beneficially Owned by Each Reporting Person:
                                                     18,370,000 Ordinary Shares*

10  Check if the Aggregate Amount in Row (9) Excludes Certain Shares
    (See Instructions):                                                      [ ]

11  Percent of Class Represented by Amount in Row (9):  72.44%**

12  Type of Reporting Person (See Instructions): CO



-----------------
*    Internet  Gold,  controlling  shareholder  of the Issuer,  holds 72.44% the
     Issuer's Ordinary Shares.  Eurocom  Communications Ltd., is the controlling
     shareholder of Internet Gold,  holding 53.93% of its ordinary  shares.  Mr.
     Shaul Elovitch, chairman of the board of directors of Internet Gold and the
     chairman of the board of directors  of Eurocom  Holdings  (1979)  Ltd.,  or
     Eurocom Holdings,  holds 80% of Eurocom Holdings' shares and 75% of Eurocom
     Holdings'  management  shares  Eurocom  Communications  is 50.33%  owned by
     Eurocom  Holdings  and 49% of its shares are held in trust for four holding
     companies,  which are 80% owned by Mr. Shaul Elovitch.  The remaining 0.67%
     in Eurocom Communications is directly owned by Mr. Shaul Elovitch.

     Accordingly,  Mr. Shaul  Elovitch may be deemed to have the sole voting and
     dispositive  power as to the 53.93% of the ordinary shares of Internet Gold
     held by  Eurocom  Communications,  and as a result  of such  power,  may be
     deemed to have the sole  voting and  dispositive  power as to the 72.44% of
     the Ordinary Shares of the Issuer held by Internet Gold.

**   Based on 25,360,000 Ordinary Shares that the Issuer advised were issued and
     outstanding as of December 31, 2007.



                                   Page 3 of 8





CUSIP No.  M98939107


1   Name of Reporting Person:  Shaul Elovitch
      I.R.S. Identification No. of above person (entities only): N/A

2   Check the Appropriate Box if a Member of a Group (See Instructions): (a) [ ]
                                                                         (b) [X]
3   SEC Use Only

4   Citizenship or Place of Organization:  Israel


Number of        5        Sole Voting Power:         18,370,000 Ordinary Shares*
Shares
Beneficially     6        Shared Voting Power:                0 Ordinary Shares
Owned by
Each             7        Sole Dispositive Power:    18,370,000 Ordinary Shares*
Reporting
Person With      8        Shared Dispositive Power:           0 Ordinary Shares

9   Aggregate Amount Beneficially Owned by Each Reporting Person:
                                                    18,370,000 Ordinary Shares**

10  Check if the Aggregate Amount in Row (9) Excludes Certain Shares
    (See Instructions):                                                      [ ]

11  Percent of Class Represented by Amount in Row (9):  72.44%**

12  Type of Reporting Person (See Instructions):  IN


-----------------
*    Internet  Gold,  controlling  shareholder  of the Issuer,  holds 72.44% the
     Issuer's Ordinary Shares.  Eurocom  Communications Ltd., is the controlling
     shareholder of Internet Gold,  holding 53.93% of its ordinary  shares.  Mr.
     Shaul Elovitch, chairman of the board of directors of Internet Gold and the
     chairman of the board of directors  of Eurocom  Holdings  (1979)  Ltd.,  or
     Eurocom Holdings,  holds 80% of Eurocom Holdings' shares and 75% of Eurocom
     Holdings'  management  shares  Eurocom  Communications  is 50.33%  owned by
     Eurocom  Holdings  and 49% of its shares are held in trust for four holding
     companies,  which are 80% owned by Mr. Shaul Elovitch.  The remaining 0.67%
     in Eurocom Communications is directly owned by Mr. Shaul Elovitch.

     Accordingly,  Mr. Shaul  Elovitch may be deemed to have the sole voting and
     dispositive  power as to the 53.93% of the ordinary shares of Internet Gold
     held by  Eurocom  Communications,  and as a result  of such  power,  may be
     deemed to have the sole  voting and  dispositive  power as to the 72.44% of
     the Ordinary Shares of the Issuer held by Internet Gold.

**   Based on 25,360,000 Ordinary Shares that the Issuer advised were issued and
     outstanding as of December 31, 2007.


                                   Page 4 of 8





   Item 1.

   (a) Name of Issuer: 012 Smile.Communications Ltd.

   (b) Address of Issuer's Principal Executive Offices: 25 Hasavim Street,
       Petach-Tikva 49170, Israel

   Item 2.

   (a) Name of Persons Filing: Internet Gold-Golden Lines Ltd. ("Internet Gold")
                               Eurocom Communications Ltd.
                               Shaul Elovitch
       I.R.S. Identification No. of above person (entities only): N/A

   (b)      Address of Principal Business Office or, if none, Residence:
            Internet Gold --1 Alexander Yanai Street, Petach-Tikva, Israel
            49277; Eurocom Communications Ltd. and Shaul Elovitch 2 Dov Friedman
            Street, Ramat Gan, Israel 52141

   (c)      Citizenship: Israel

   (d)      Title of Class of Securities: Ordinary Shares, par value NIS 0.1 per
            share ("Ordinary Shares")

   (e)      CUSIP Number: M98939107

   Item 3.  Not applicable

   Item 4.  Ownership

   (a)-(c)  The following information with respect to the ownership of the
            ordinary shares of the issuer by each of the reporting persons is
            provided as of December 31, 2007:


------------------------------------------------------------------------------------------------------------------------------------
                                                                                     Shared
                                                                    Sole power      power to       Sole power to      Shared power
                                          Amount                    to vote or     vote or to      dispose or to    to dispose or to
                                       beneficially     Percent       direct         direct         direct the         direct the
          Reporting Person                owned:      of class*:     the vote:      the vote:     disposition of:   disposition of:
          ----------------                ------      ----------     ---------      ---------     ---------------   ---------------
------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------------
                                                                                                     
Internet Gold-Golden Lines Ltd.        18,370,000**     72.44%           0         18,370,000            0             18,370,000
------------------------------------------------------------------------------------------------------------------------------------
Eurocom Communications Ltd.            18,370,000**     72.44%           0         18,370,000            0             18,370,000
------------------------------------------------------------------------------------------------------------------------------------
Shaul Elovitch                         18,370,000**     72.44%      18,370,000          0           18,370,000             0
------------------------------------------------------------------------------------------------------------------------------------


-----------------
*    Based on 25,360,000 Ordinary Shares that the Issuer advised were issued and
     outstanding as of December 31, 2007.

**   Internet  Gold,  controlling  shareholder  of the Issuer,  holds 72.44% the
     Issuer's Ordinary Shares.  Eurocom  Communications Ltd., is the controlling
     shareholder of Internet Gold,  holding 53.93% of its ordinary  shares.  Mr.
     Shaul Elovitch, chairman of the board of directors of Internet Gold and the
     chairman of the board of directors  of Eurocom  Holdings  (1979)  Ltd.,  or
     Eurocom Holdings,  holds 80% of Eurocom Holdings' shares and 75% of Eurocom
     Holdings'  management  shares  Eurocom  Communications  is 50.33%  owned by
     Eurocom  Holdings  and 49% of its shares are held in trust for four holding
     companies,  which are 80% owned by Mr. Shaul Elovitch.  The remaining 0.67%
     in Eurocom Communications is directly owned by Mr. Shaul Elovitch.

     Accordingly,  Mr. Shaul  Elovitch may be deemed to have the sole voting and
     dispositive  power as to the 53.93% of the ordinary shares of Internet Gold
     held by  Eurocom  Communications,  and as a result  of such  power,  may be
     deemed to have the sole  voting and  dispositive  power as to the 72.44% of
     the Ordinary Shares of the Issuer held by Internet Gold.



                                   Page 5 of 8







   Item 5.    Ownership of Five Percent or Less of a Class

                  If this statement is being filed to report the fact that as of
                  the date hereof the reporting person has ceased to be the
                  beneficial owner of more than five percent of the class of
                  securities, check the following [ ]

   Item 6.    Ownership of More than Five Percent on Behalf of Another Person

                  Not applicable.

   Item 7.    Identification and Classification of the Subsidiary Which Acquired
              the Security Being Reported on By the Parent Holding Company

                  Not applicable.

   Item 8.    Identification and Classification of Members of the Group

                  Not applicable.

   Item 9.    Notice of Dissolution of Group

                  Not applicable.

   Item 10.  Certification

                  Not applicable.









                                  Page 6 of 8





                                   SIGNATURES

         After reasonable inquiry and to the best of our knowledge and belief,
we certify that the information set forth in this statement is true, complete
and correct.


Date:  February 14, 2008

                                            INTERNET GOLD-GOLDEN LINES LTD.

                                            /s/Eli Holtzman
                                            --------------------
                                            Eli Holtzman
                                            Chief Executive Officer






                                          EUROCOM COMMUNICATIONS LTD.


                                          /s/Shaul Elovitch
                                          --------------------
                                          Shaul Elovitch
                                          Chairman





                                          /s/Shaul Elovitch
                                          -----------------
                                          Shaul Elovitch






                                  Page 7 of 8





                                                                       EXHIBIT 1


                             JOINT FILING AGREEMENT

         The undersigned hereby agree that the attached Statement on Schedule
13G (and any amendments thereto) relating to the Ordinary Shares, par value NIS
0.1 per share of 012 Smile.Communications Ltd. is filed on behalf of each of
them.


Date:  February 14, 2008

                                            INTERNET GOLD-GOLDEN LINES LTD.

                                            /s/Eli Holtzman
                                            --------------------
                                            Eli Holtzman
                                            Chief Executive Officer






                                          EUROCOM COMMUNICATIONS LTD.


                                          /s/Shaul Elovitch
                                          --------------------
                                          Shaul Elovitch
                                          Chairman





                                          /s/Shaul Elovitch
                                          -----------------
                                          Shaul Elovitch



                                  Page 8 of 8