A first raid targeted a tunnel under the border with Egypt at Rafah and the second an area east of Gaza City.
No one was hurt in the attacks.
Questioned by AFP an Israeli military spokesman would not confirm or deny the report.
Israeli jets earlier Wednesday bombed two sites in Gaza, wounding one woman, after Palestinians fired three rockets into southern Israel, Israeli and Palestinian sources said.
The Israeli military said its aircraft "targeted two weapons manufacturing sites in the northern Gaza Strip".
No groups in Gaza claimed responsibility for the rocket fire, which came after months of relative quiet in the area, with just two rockets fired into Israel from the coastal territory in the past two months. (*)
Editor: Kunto Wibisono
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