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): May 23, 2005
                                 ______________

                     InterDigital Communications Corporation
             (Exact name of registrant as specified in its charter)



       Pennsylvania                       1-11152                 23-1882087
(State or other jurisdiction      (Commission File Number)      (IRS Employer
       of incorporation)                                     Identification No.)




781 Third Avenue, King of Prussia, PA                           19406-1409
  (Address of Principal Executive Offices)                      (Zip Code)


        Registrant's telephone number, including area code: 610-878-7800

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

|_|      Written communications pursuant to Rule 425 under the Securities Act
         (17 CFR 230.425)

|_|      Soliciting material pursuant to Rule 14a-12 under the Exchange Act
         (17 CFR 240.14a-12)

|_|      Pre-commencement communications pursuant to Rule 14d-2(b) under the
         Exchange Act (17 CFR 240.14d-2(b))

|_|      Pre-commencement communications pursuant to Rule 13e-4(c) under the
         Exchange Act (17 CFR 240.13e-4(c))

================================================================================



Item 2.02.        Results of Operations and Financial Condition.

On May 23, 2005, InterDigital Communications Corporation (the "Company") issued
a press release which, among other things, announced expected recurring revenue
for the quarter ending June 30, 2005. A copy of the press release is attached
hereto as Exhibit 99.1.

Item 8.01.        Other Events

On May 23, 2005, the Company issued a press release which, among other things,
announced a mutual agreement to postpone the evidentiary hearing in Samsung
arbitration proceedings. A copy of the press release is attached hereto as
Exhibit 99.1.


Item 9.01.        Financial Statements and Exhibits.

(c)      Exhibits

99.1     Press release dated May 23, 2005.

                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.


                             INTERDIGITAL COMMUNICATIONS CORPORATION


                             By: /s/ R.J. Fagan
                             ----------------------------------------
                                 Richard J. Fagan
                                 Chief Financial Officer



Dated:  May 23, 2005

EX-99.1

                                                                    Exhibit 99.1

                    InterDigital Updates Guidance for Second
                 Quarter 2005 and Timing of Samsung Arbitration



    KING OF PRUSSIA, Pa.--(BUSINESS WIRE)--May 23, 2005--InterDigital
Communications Corporation (Nasdaq:IDCC), a leading designer,
developer and provider of wireless technology and product platforms,
today announced that based on per-unit royalty reports received from
the majority of its licensees, it expects to report record recurring
revenue for second quarter 2005.
    InterDigital expects second quarter 2005 revenue from current
licensees and General Dynamics to be in the range of $37.2 million to
$38.5 million. Second quarter 2005 patent licensing royalty revenue
from current licensees is anticipated to be between $32.5 million and
$33.0 million. In addition, work levels related to the agreement with
General Dynamics remain high and, as a result, revenue associated with
that agreement is anticipated to be equal to or higher than first
quarter 2005 revenue of $4.7 million.
    Richard Fagan, InterDigital's Chief Financial Officer, noted, "In
second quarter 2005, we will once again benefit from a diversified
licensee base and from having General Dynamics as a customer for our
technology solutions."
    In addition, InterDigital, Samsung and the arbitration tribunal
with responsibility for the Samsung matter have mutually agreed to
postpone the evidentiary hearing scheduled for June 2005. InterDigital
currently expects the Samsung evidentiary hearing to commence in
October 2005. The postponement is intended to provide InterDigital and
Samsung ample time to consider the potential effect on their
arbitration of the pending Final Award from the arbitral tribunal in
InterDigital's arbitration with Nokia before the International Chamber
of Commerce (ICC). Previously, the International Court of Arbitration
of the ICC set May 31, 2005 as the last date for rendering a Final
Award in the Nokia proceeding.

    About InterDigital

    InterDigital designs, develops and provides advanced wireless
technologies and products that drive voice and data communications.
The company offers technology and product solutions for wireless
applications that deliver time-to-market and cost advantages, as well
as performance improvements and product differentiation opportunities
for its customers. InterDigital has a strong portfolio of patented
technologies covering 2G, 2.5G, 3G and 802 standards, which it
licenses worldwide. For more information, please visit InterDigital's
web site: www.interdigital.com. InterDigital is a registered trademark
of InterDigital Communications Corporation.

    This press release contains forward-looking statements regarding
our current beliefs, plans, and expectations as to second quarter 2005
revenue including revenues from current patent licensing royalties and
from General Dynamics and the timing of the postponed Samsung
evidentiary hearing and the date of the Final Award in our arbitration
with Nokia. Forward-looking statements are subject to risks and
uncertainties, and actual outcomes could differ materially from those
expressed in or anticipated by such forward-looking statements due to
a variety of factors including, but not limited to, the potential
receipt of new or updated royalty reports from current licensees,
unanticipated revisions to our expectations related to our progress
toward the completion of our agreement with General Dynamics and any
additional services we may provide to General Dynamics, unanticipated
delays or changes in the meeting schedule of the ICC or the
availability of the participants in the arbitration proceedings.



    CONTACT: InterDigital Communications Corporation
             Media Contact:
             Dawn Goldstein, 610-878-7800
             dawn.goldstein@interdigital.com
                 or
             Investor Contact:
             Janet Point, 610-878-7800
             janet.point@interdigital.com