É a isto que o P 44 se refere.
Dolphin - May 1998
Leviathan (trans. "Whale") - 1999
Tekumah (trans. "Revival") - 2000
The first two (Dolphin and Leviathan) were donated by Germany, the third (Tekumah) was purchased by Israel. The first two were delivered in 1997 and the third in 1999. During the first Gulf War, German firms were accused of helping Iraq with its chemical weapons program, which led to protests in both Germany and Israel. To calm Israeli concerns, compensate Israel for economic losses and keep German shipyards occupied,[1] then Chancellor of Germany Helmut Kohl decided to donate the two submarines.[2] The Dolphins have replaced the aging Gal class submarines, which had served in the Israeli navy since the late-1970's.
Israel signed a contract with ThyssenKrupp to purchase two additional submarines from its HDW subsidiary. The two new boats are an upgraded version of the old Dolphins, featuring an Air-independent propulsion system, similar to the one used on type 212 submarines. On July 6, 2006, the Government of Germany decided to pay an advance to start the construction, about 170 million euro. The two submarines cost, overall, around 1.3 billion euro, of which one-third was paid by Germany. Both Israel and Germany have denied talks regarding the potential purchase of a third submarine of this type.[3]