10-Q/A

                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                         ------------------------------

                                   FORM 10-Q/A


[X]      QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
         EXCHANGE ACT OF 1934
         For the quarterly period ended September 30, 1995
     or
[ ]      TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
         EXCHANGE ACT OF 1934
         For the transition period from __________ to _________

                        -------------------------------

Commission File Number 1-11152


                    INTERDIGITAL COMMUNICATIONS CORPORATION
             (Exact name of registrant as specified in its charter)



             PENNSYLVANIA                                23-1882087
   (State or other jurisdiction of                    (I.R.S. Employer
    incorporation or organization)                   Identification No.)


        2200 Renaissance Boulevard, Suite 105, King of Prussia, PA 19406
             (Address of principal executive offices and zip code)


       Registrant's telephone number, including area code (610) 278-7800


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant
was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.

                           Yes  x      No
                              ----       -----

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.


Common Stock, par value $.01 per share                    44,386,846
- --------------------------------------         --------------------------------
                Class                          Outstanding at November 10, 1995






                                   SIGNATURES





         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 thereunto duly authorized.



                    INTERDIGITAL COMMUNICATIONS CORPORATION







Date:  November 10, 1995                   /s/ William J. Burns
                                           ------------------------------------
                                           William J. Burns, Chairman and Chief
                                           Executive Officer


Date:  November 10, 1995                    /s/ James W. Garrison
                                           ------------------------------------
                                           James W. Garrison, Vice President -
                                           Finance, Chief Financial Officer and
                                           Treasurer

EX-27

 

<ARTICLE>                  5
<MULTIPLIER>              1,000
       
                                 
<PERIOD-TYPE>                                                  9-MOS
<FISCAL-YEAR-END>                                          DEC-31-1995
<PERIOD-END>                                               SEP-30-1995
<CASH>                                                          69,549
<SECURITIES>                                                         0
<RECEIVABLES>                                                    5,985
<ALLOWANCES>                                                     1,844
<INVENTORY>                                                      4,413
<CURRENT-ASSETS>                                                79,709
<PP&E>                                                          11,291
<DEPRECIATION>                                                   8,000
<TOTAL-ASSETS>                                                  87,917
<CURRENT-LIABILITIES>                                           16,745
<BONDS>                                                            724
<COMMON>                                                           443
<PREFERRED-MANDATORY>                                                0
<PREFERRED>                                                         11
<OTHER-SE>                                                      64,635
<TOTAL-LIABILITY-AND-EQUITY>                                    87,917
<SALES>                                                         13,085
<TOTAL-REVENUES>                                                79,835
<CGS>                                                           15,523
<TOTAL-COSTS>                                                   16,277
<OTHER-EXPENSES>                                                 6,386
<LOSS-PROVISION>                                                   (58)
<INTEREST-EXPENSE>                                                 623
<INCOME-PRETAX>                                                 44,754
<INCOME-TAX>                                                     3,195
<INCOME-CONTINUING>                                             37,537
<DISCONTINUED>                                                       0
<EXTRAORDINARY>                                                      0
<CHANGES>                                                            0
<NET-INCOME>                                                    37,537
<EPS-PRIMARY>                                                      .81
<EPS-DILUTED>                                                      .81