8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): October 29, 2002

IDT CORPORATION

(Exact name of registrant as specified in its charter)

Delaware	0-27898	22-3415036
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

520 Broad Street, 7th Floor Newark, New Jersey	07102
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (973) 438-1000

No Change

(Former name or former address, if changed since last report.)

Item 5.    OTHER EVENTS AND REGULATION FD DISCLOSURE.

The Statements under Oath of the Principal Executive Officer and the Principal Financial Officer Regarding Facts and Circumstances Relating to Exchange Act Filings are attached as Exhibits 99.1 and 99.2.

Item 7.    FINANCIAL STATEMENTS AND EXHIBITS.

(c)  Exhibits.

99.1	Statement under Oath of James A. Courter, Principal Executive Officer Regarding Facts and Circumstances Relating to Exchange Act Filings
99.2	Statement under Oath of Stephen R. Brown, Principal Financial Officer Regarding Facts and Circumstances Relating to Exchange Act Filings

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	IDT CORPORATION
Dated: October 29, 2002	By:	/S/    JAMES A. COURTER
		James A. Courter
		Chief Executive Officer

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EXHIBIT INDEX

Exhibit Number	Description
99.1	Statement under Oath of James A. Courter, Principal Executive Officer Regarding Facts and Circumstances Relating to Exchange Act Filings
99.2	Statement under Oath of Stephen R. Brown, Principal Financial Officer Regarding Facts and Circumstances Relating to Exchange Act Filings

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EX-99.1

Exhibit 99.1

STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, James A. Courter, state and attest that:

(1) To the best of my knowledge, based upon a review of the covered reports of IDT Corporation, and, except as corrected or supplemented in a subsequent covered report:

• no covered report contained an untrue statement of a material fact as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed); and

• no covered report omitted to state a material fact necessary to make the statements in the covered report, in light of the circumstances under which they were made, not misleading as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed).

(2) I have reviewed the contents of this statement with the Company’s audit committee.

(3) In this statement under oath, each of the following, if filed on or before the date of this statement, is a “covered report”:

• Annual Report on Form 10-K for the fiscal year ended July 31, 2002 of IDT Corporation;

• all reports on Form 10-Q, all reports on Form 8-K and all definitive proxy materials of IDT Corporation filed with the Commission subsequent to the filing of the Form 10-K identified above; and

• any amendments to any of the foregoing.

	Subscribed and sworn to before me this day 29th of October, 2002.
/S/ JAMES A. COURTER James A. Courter	/S/ WENDY MOREANO Notary Public
October 29, 2002	My Commission Expires: September 21, 2003

EX-99.2

Exhibit 99.2

STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Stephen R. Brown, state and attest that:

(1) To the best of my knowledge, based upon a review of the covered reports of IDT Corporation, and, except as corrected or supplemented in a subsequent covered report:

• no covered report contained an untrue statement of a material fact as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed); and

• no covered report omitted to state a material fact necessary to make the statements in the covered report, in light of the circumstances under which they were made, not misleading as of the end of the period covered by such report (or in the case of a report on Form 8-K or definitive proxy materials, as of the date on which it was filed).

(2) I have reviewed the contents of this statement with the Company’s audit committee.

(3) In this statement under oath, each of the following, if filed on or before the date of this statement, is a “covered report”:

• Annual Report on Form 10-K for the fiscal year ended July 31, 2002 of IDT Corporation;

• all reports on Form 10-Q, all reports on Form 8-K and all definitive proxy materials of IDT Corporation filed with the Commission subsequent to the filing of the Form 10-K identified above; and

• any amendments to any of the foregoing.

	Subscribed and sworn to before me this day 29th of October, 2002.
/S/    STEPHEN R. BROWN Stephen R. Brown	/S/    WENDY MOREANO Notary Public
October 29, 2002	My Commission Expires: September 21, 2003