Israeli forces bombed a tunnel near the Gaza Strip's Karni crossing today.
The Israeli military said it believed Palestinian militants planned to use to carry out attacks inside Israel.
The air strike came a day after a Palestinian suicide bomber killed three people in the Israeli Red Sea resort of Eilat, apparently after first slipping from Gaza into the Egyptian Sinai.
It was Israel's first aerial strike in Gaza since several Palestinian factions announced a limited truce with Israel in late November.
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Following the Eilat bombing, Israeli Defence Minister Amir Peretz said Israel would step up operations against Palestinian militants spearheading a six-and-a-half-year-old revolt.