This report documents how Israel has systematically prevented the occupied Palestinian population from developing their natural gas resources off the Gaza coast and the implications for complicit multinational corporations. In recent years large gas discoveries have been found off the coast of Israel including the Tamar and Leviathan fields. In order to develop and secure Israel’s gas platforms bordering Palestinian territorial waters and gas export pipelines running through Palestine’s continental shelf, Israel has inflicted a lethal naval closure of the Gaza Strip preventing Palestinian access to its Gaza Marine gas resources.