On December 27, 2008, Israel began a military campaign codenamed Operation Cast Lead with an aerial bombardment of the Gaza Strip. On January 3, 2009, Israel expanded its aerial assault with a ground invasion. Military operations continued until January 18, 2009, when Israel implemented a unilateral cease fire and withdrew its forces. When the hostilities had ended, between 1,166 and 1,440 Palestinians had been killed as a result of Israeli attacks, two-thirds of whom are estimated to be civilians. Ensuing allegations of international human rights (IHR) and international humanitarian law (IHL) violations were widespread. Amidst these claims, the United Nations Human Rights Council (UNHRC) commissioned a fact-finding team, headed by South African jurist Richard Goldstone, to investigate whether the laws of war were infringed upon. Their findings, published in a document known colloquially as the Goldstone Report, allege a number of breaches of the laws of occupation, yet give a cursory treatment to the preliminary question of the applicability of this legal regime. This paper seeks to more comprehensively assess whether Gaza could be considered occupied territory for the purposes of international humanitarian law during Operation Cast Lead. In doing so, this paper focuses on exactly what triggers and terminates the laws of occupation`s application, rather than the rights and duties derived from the laws of occupation. This paper proceeds with a brief discussion of the history of the Gaza occupation, including Israel`s unilateral evacuation of ground troops and settlements from within Gaza in 2005, a historic event that sparked renewed debate over Israel`s status as an Occupying Power vis-à-vis Gaza. The following section traces the development of the laws of occupation in instruments of IHL. The next section considers the relevant international case law on occupation. The following section synthesizes the various criteria from the IHL treaty and case law for determining the existence of a situation of occupation, and considers their application to the Gaza Strip during Operation Cast Lead. The concluding section argues that Israel maintained the status of Occupying Power during Operation Cast Lead, and discusses the legal implications of such a determination.