8-K

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                UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
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                                    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 30, 2006
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                     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))

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Item 2.02. Results of Operations and Financial Condition.

(a)  On May 30, 2006, InterDigital Communications Corporation issued a press
     release providing revenue guidance for second quarter 2006. A copy of the
     press release is attached hereto as Exhibit 99.1.

Item 8.01. Other Events.

In May 2006, we resolved a dispute with Panasonic Mobile Communications Co.,
Ltd. (formerly known as Matsushita Communications Industrial Co., Ltd.)
(Panasonic) regarding royalty payment provisions under our 2001 CDMA (including
3G) patent license agreement. As part of the resolution of this matter,
Panasonic agreed that, through December 31, 2005, they had exhausted $12.0
million against an advance payment on royalties of $19.5 million made in 2001.
Prior to the resolution, the parties had disagreed as to whether or not certain
Panasonic licensed products infringed one or more of our licensed patents, which
would have triggered Panasonic's royalty obligations. As a result, we had not
recognized any of the $19.5 million advance royalty payment as revenue. We will
recognize the $12.0 million exhaustion as revenue in second quarter 2006 along
with per-unit royalties to be reported by Panasonic related to their sales of
licensed products in first quarter 2006.


Item 9.01. Financial Statements and Exhibits.

(c)  Exhibits

     99.1 Press release dated May 30, 2006.




                                   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/ Richard Brezski
                                             -------------------
                                             Richard Brezski
                                             Controller


Dated: May 30, 2006




                                  EXHIBIT INDEX


Exhibit No.                     Description
- -----------                     -----------

   99.1                Press release dated May 30, 2006

EX-99.1

                                                                    Exhibit 99.1

          InterDigital Issues Revenue Guidance for Second Quarter 2006;
   Solid Recurring Royalties and Recognition of Nokia Revenue Benefit Quarter

     KING OF PRUSSIA, Pa.--(BUSINESS WIRE)--May 30, 2006--InterDigital
Communications Corporation (Nasdaq:IDCC) today announced that it expects total
second quarter 2006 revenue to be in the range of approximately $291 million to
$293 million. Expected revenues for second quarter 2006 include the following
approximate amounts:

     --   $228 million associated with the resolution of a dispute with Nokia
          related to a prior patent license agreement,

     --   $50 million to $51 million of recurring patent license royalty revenue
          from its base of existing licensees,

     --   $12 million of patent license royalty revenue related to resolution of
          a licensing matter with Panasonic, and

     --   $1 million to $2 million of revenue related to technology solution
          agreements.

     Additionally, InterDigital expects to recognize the balance of the revenue
related to Nokia's $253 million payment this year, recording $12.5 million per
quarter in each of third and fourth quarter 2006. Panasonic is obligated to
provide InterDigital a royalty report for first quarter 2006 sales. As
InterDigital has not yet received the report, the second quarter 2006 forecast
does not include per unit royalties from Panasonic.
     Richard Fagan, InterDigital's Chief Financial Officer, noted, "We continue
to benefit from solid contributions from our existing base of patent licensees
and we remain optimistic about our prospects for growth as we continue to
capitalize on opportunities in the growing 3G market. While the recognition of a
large portion of the payment from Nokia in the second quarter will create an
unusual quarter, the payment provides further validation as to our ability to
generate value from our intellectual contributions to the wireless industry."

     About InterDigital

     InterDigital Communications Corporation designs, develops and provides
advanced wireless technologies and products that drive voice and data
communications. InterDigital is a leading contributor to the global wireless
standards and holds a strong portfolio of patented technologies which it
licenses to manufacturers of 2G, 2.5G, 3G and 802 products worldwide.
Additionally, the company offers baseband product solutions and protocol
software for 3G multimode terminals and converged devices, delivering
time-to-market, performance and cost benefits. The company's financial strength
and solid revenue base contribute to the continued investment in innovation and
development that will shape the next generation of wireless technology. For more
information, visit the InterDigital website: www.interdigital.com.

     This press release contains forward-looking statements regarding our
current beliefs, plans and expectations as to second quarter 2006 revenue
including revenues from Nokia, recurring patent licensing royalties and revenues
from technology solution agreements and prospects for growth. Forward-looking
statements are subject to risks and uncertainties. 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
receipt of new royalty reports from current licensees, unanticipated revisions
to our expectations as to our progress toward completion of our agreements with
General Dynamics and Philips, and the ability to enter into new patent license
and product agreements in 2006.

     InterDigital is a registered trademark of InterDigital Communications
Corporation.


     CONTACT: InterDigital Communications Corporation
              Media Contact:
              Jack Indekeu, 610-878-7800
              jack.indekeu@interdigital.com
                  or
              Investor Contact:
              Janet Point, 610-878-7800
              janet.point@interdigital.com