Ever since taking control of the Gaza Strip in 2007, Hamas has heavily invested in underground infrastructure. It has developed a massive tunnel network that it regards as both an economic artery and a geo-strategy that helps withstand any Israeli attack or siege on Gaza. This tunnel network has thus become central to Hamas’s defensive strategy in resisting Israel and its superior military force. In turn, Israel has made this tunnel network a major target in each of its wars on the Gaza Strip since 2014. This study seeks to understand Israel’s military strategy against the tunnels in Gaza and evaluate its effectiveness. It examines the various Israeli initiatives to tackle the tunnels, including the establishment of special military units, and the use of new technologies to detect, destroy, or neutralize them, outlining the limitations of each of these technologies.