In the latest flare-up between the two, Tehran is believed to be preparing to hit Israeli targets before Donald Trump becomes US president on January 20.
Iran is feared to be deciding whether to target infrastructure, energy supplies or carry out a cyber warfare attack.
It first targeted Israel last year with 330 drones and missiles after Israel hit its consul building in Damascus, killing three generals and four officers. That prompted an Israeli missile response that led to direct exchanges.
Iran vowed to launch revenge strikes after an October Israeli attack hit missile, drone and air defence targets.
Pressure was stepped up by recent Israeli airstrikes on Houthi rebel targets in Yemen after they attacked Israel.
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