GLF Gold Frost

    31 January 2007

                              Gold Frost Limited                               

                        ("Gold Frost" or the "Company")                        

                               Trading Statement                               

Gold Frost (ticker: GLF), the designer, developer and distributor of kosher
chilled, frozen and dairy food products today announces that it expects fourth
quarter revenues of approximately $2.8M, a 40 per cent. increase when compared
to the fourth quarter of 2005.

Despite this strong performance, the Company expects that its revenues and
profit before tax for the year ended 31 December 2006 will be below market
expectations.

The table below sets out the directors' revenue, profit and cash expectations
for the year ended 31 December 2006 and compares these to the actual results
for the year ended 31 December 2005 and market expectations for 2006.

                            Directors'        Actual            Market      
                           Expectations                     expectations FY 
                              FY `06          FY `05              `06       
                                                                            
                                $'m           $'m        %      $'m        %
                                                                            
Revenues                       10.7           8.2       30       12    -10.8
                                                                            
Profit Before Tax               3.4           2.2       55     3.82    -10.9
                                                                            
Net Cash                       12.4           4.3      188      n/a      n/a

Whilst growth in 2006 has been slower than expected, the continued growth
within the Israeli market means that the directors look forward to 2007 with
optimism.

Enquiries:

Gold Frost Ltd                                                             
                                                                           
Zwi Williger, Chief Executive Officer       +972 544 324924                
                                                                           
Corporate Synergy Plc                       +44 20 7448 4400               
                                                                           
Luke Ahern / David Seal / Rhod Cruwys                                      

Notes to Editors:

Gold Frost is a designer, developer and distributor of branded kosher dairy
food products with 18 varieties of products currently on sale in Israel. The
Company possesses proven R&D capability for "koshering" chilled, frozen, diary
and other products, a number of which have a health advantage by virtue of
being low in fat and cholesterol.



END

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