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)
April 30, 2007

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

Delaware	0-27168	95-4102687
(state or other juris-	(Commission	(I.R.S. Employer
diction of incorporation)	File Number)	Identification No.)

498 Seventh Avenue, Suite 1810, New York, NY	10018
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (212) 201-0800

______________________________N/A______________________________
(Former name or former address, if changed since last report)

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 (see General Instruction A.2. below):

[ ] 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 2.01 Completion of Acquisition

      On April 30, 2007, Viewpoint Corporation completed the acquisition of all of the outstanding partnership interests of Makos Advertising, L.P.

      In exchange for the all of the outstanding partnership interests of Makos Advertising, L.P., Viewpoint issued an aggregate of 666,667 shares of Viewpoint common stock to the partners of Makos Advertising, L.P. and paid $562,537 in cash.

      The number of shares issuable and the amount of cash payable by Viewpoint are subject to adjustment based on (i) the difference in the estimated net book value of Makos Advertising, L.P. based on the year-end balance sheet as compared to the net book value as of the closing date of the transaction and (ii) subsequent receipt by Viewpoint of accounts receivable outstanding on the closing date of the transaction.

      Viewpoint also paid off outstanding debt in the form of a line of credit owed by Makos Advertising, L.P. in the amount of approximately $116,000 and also assumed outstanding debt relating to another line of credit in the amount of approximately $100,000.

      Viewpoint issued a press release announcing the completion of the acquisition on May 2, 2007. A copy of the press release is attached hereto as Exhibit 99.1.

Item 9.01	Exhibits.
(c)	Exhibits
	99.1	Press release issued by Viewpoint Corporation on May 2, 2007.

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 hereunto duly authorized.

VIEWPOINT CORPORATION

__/s/ Christopher C. Duignan
Christopher C. Duignan
Chief Financial Officer

Dated: May 3, 2007

EX-99.1

Exhibit 99.1

Contact:	Press:	Or	Investor Relations:
	Ann Charles		Viewpoint Corporation
	Viewpoint Corporation		212-201-0800
	212-201-0821		ir@viewpoint.com
	tyemets@viewpoint.com

VIEWPOINT COMPLETES ACQUISITION OF MAKOS ADVERTISING L.P.

NEW YORK, May 2, 2007 –Viewpoint Corporation (NASDAQ: VWPT), a leading Internet Marketing Technology company, today announced that it has completed the acquisition of MAKOS Advertising, L.P., an Austin, Texas based full service creative agency that specializes in broadcast and video advertising, branding and graphic design.

“We are pleased to join forces with MAKOS, which underscores our strategy to expand our advertising offering and leverage new local markets which are currently being underserved in the online space,” said Patrick Vogt, President and Chief Executive Officer. “MAKOS’ advertising will enhance our ability to better serve clients who require cross platform advertising support including broadcast video, creative and story boarding capabilities. We look forward to working together to capture more growth in our business as marketers increasingly look to develop integrated strategies to reach their target audience through multiple mediums.”

ABOUT VIEWPOINT

Viewpoint is a leading Internet marketing technology company, offering Internet marketing and online advertising solutions through the powerful combination of its proprietary visualization technology and a full range of campaign management services including TheStudio, Viewpoint’s creative services group, Unicast, Viewpoint’s online advertising group, and KeySearch, Viewpoint’s search engine marketing consulting practice. Viewpoint's technology and services are behind the online presence of some of the world's most esteemed brands, including AOL, GE, Sony, and Toyota. More information on Viewpoint can be found at www.viewpoint.com.

The company has approximately 100 employees principally at its headquarters in New York City and in Los Angeles.

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FORWARD LOOKING STATEMENTS

This press release contains "forward-looking" statements as that term is defined in the Private Securities Litigation Reform Act of 1995 and similar expressions that reflect

Viewpoint's current expectations about its future performance. These statements and expressions are subject to risks, uncertainties and other factors that could cause Viewpoint's actual performance to differ materially from those expressed in, or implied by, these statements and expressions. Such risks, uncertainties and factors include those described in Viewpoint's filings and reports on file with the Securities and Exchange Commission.

Copyright © 2007 Viewpoint Corporation. All Rights Reserved. Viewpoint, Unicast, TheStudio by Viewpoint and KeySearch are trademarks or registered trademarks of Viewpoint Corporation.