Zion Oil & Gas, Inc. (ZN) Balance Sheet

Cash and cash equivalents	3.74M
Short term bank deposits
Prepaid expenses and other	152K
Deferred offering costs	83K
Refundable value-added tax
Total current assets	5.42M
Unproved oil and gas properties, full cost method (see Note 2A)	6.05M
Property and equipment at cost Net of accumulated depreciation of $134,000 and $116,000,	118K
Assets held for severance benefits	253K
Total assets	11.84M
Accounts payable	285K
Asset retirement obligation	200K
Accrued liabilities	483K
Deferred officers compensation
Total current liabilities	2.01M
Provision for severance pay	307K
Total liabilities	4.09M
Commitments and contingencies (see Note 5)	0
Common stock, par value $.01; Authorized: June 30, 2011 - 100,000,000; December 31, 2010 - 50,000,000 Issued and outstanding: June 30, 2011 - 25,436,063 and 24,867,218 shares at December 31, 2010	413K
Additional paid-in capital	156.19M
Deficit accumulated in development stage
Total stockholders' equity	7.75M
Total liabilities and stockholders' equity	11.84M

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