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): December 5, 2006
                                 --------------

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



           Pennsylvania               1-11152                  23-1882087
(State or other jurisdiction of  (Commission File Number)    (IRS Employer
           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.

(a)      On December 5, 2006, InterDigital Communications Corporation issued a
         press release providing revenue guidance for fourth quarter 2006. 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 December 5, 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 J. Fagan
                                 -----------------------------------------------
                                 Richard J. Fagan
                                 Chief Financial Officer



Dated:  December 5, 2006







                                  EXHIBIT INDEX



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

     99.1                          Press release dated December 5, 2006

EX-99.1

                                                                    Exhibit 99.1

          InterDigital Issues Revenue Guidance for Fourth Quarter 2006

    KING OF PRUSSIA, Pa.--(BUSINESS WIRE)--Dec. 5, 2006--InterDigital
Communications Corporation (NASDAQ:IDCC) today announced that it
expects total fourth quarter 2006 revenue to be in the range of
approximately $62 million to $63 million. This range does not include
any potential positive impact of either new agreements that may be
signed during fourth quarter 2006 or additional royalties (based on
current or past sales) identified in audits regularly conducted by the
company. Expected revenues for fourth quarter 2006 include the
following approximate amounts:

    --  $48 million to $48.5 million of recurring patent license
        royalty revenue from existing licensees,

    --  $12.5 million associated with the second quarter 2006
        resolution of patent licensing matters with Nokia, and

    --  $1.5 million to $2 million of revenue related to technology
        solution agreements.

    "The level of recurring patent licensing royalties revenues for
fourth quarter 2006 reflects the adverse impact on some of our
licensees of delays in 3G handset purchases during third quarter
2006(1) in Japan as customers awaited the launch of both mobile number
portability(2) and several new handset model introductions," noted
Richard Fagan, InterDigital's Chief Financial Officer. "Many analysts
expect that the launch of number portability and new handset
introductions in fourth quarter 2006 will stimulate market growth in
Japan. As such, we anticipate that first quarter 2007 recurring
royalty revenues related to our licensees' sales in Japan should be
higher than fourth quarter 2006."

    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. For more information, visit the InterDigital website:
www.interdigital.com.

    This press release contains forward-looking statements regarding
our current beliefs and expectations as to fourth quarter 2006
revenue, including revenues from Nokia, recurring patent licensing
royalties and revenues from technology solution agreements, and first
quarter 2007 recurring royalty revenue from sales in Japan.
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 additional
royalty reports from current licensees, new license agreements,
unanticipated revisions to our expectations as to our progress toward
completion of our technology solution agreements, as well as market
conditions in Japan being different from the market conditions
underlying our expectations.



InterDigital is a registered trademark of InterDigital Communications
                             Corporation.


    (1) The company recognizes a significant portion of its per-unit
recurring patent licensing royalties on a one quarter lag basis.

    (2) Mobile Number Portability (MNP) is the industry agreed process
by which a customer can switch from one network operator to another
and take their existing mobile number with them. In Japan, MNP was
launched in October 2006.

    CONTACT: InterDigital Communications Corporation
             Media Contact:
             Jack Indekeu, +1 610-878-7800
             jack.indekeu@interdigital.com
             or
             Investor Contact:
             Janet Point, +1 610-878-7800
             janet.point@interdigital.com