-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 QVHUg55dmlqiewoyh9qvrOaEvPyhrNiK6lsB170BksaRV6H2Vy9TvLarv08ZyvQ2
 HgPd4+KZHiuDfdQB5O+j5g==

<SEC-DOCUMENT>0000930413-07-009572.txt : 20071221
<SEC-HEADER>0000930413-07-009572.hdr.sgml : 20071221
<ACCEPTANCE-DATETIME>20071221170741
ACCESSION NUMBER:		0000930413-07-009572
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071214
FILED AS OF DATE:		20071221
DATE AS OF CHANGE:		20071221

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIEWPOINT CORP
		CENTRAL INDEX KEY:			0000919794
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				954102687
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		498 SEVENTH AVENUE
		STREET 2:		SUITE 1810
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018
		BUSINESS PHONE:		212-201-0800

	MAIL ADDRESS:	
		STREET 1:		498 SEVENTH AVENUE
		STREET 2:		SUITE 1810
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIEWPOINT CORP/NY/
		DATE OF NAME CHANGE:	20001201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	METACREATIONS CORP
		DATE OF NAME CHANGE:	19970529

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HSC SOFTWARE CORP
		DATE OF NAME CHANGE:	19951019

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			McKay Jason
		CENTRAL INDEX KEY:			0001422002

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-27168
		FILM NUMBER:		071324012

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		212-201-0800

	MAIL ADDRESS:	
		STREET 1:		C/O VIEWPOINT CORPORATION
		STREET 2:		205 WEST 39TH STREET, 16TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>c51735_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-12-14</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000919794</issuerCik>
        <issuerName>VIEWPOINT CORP</issuerName>
        <issuerTradingSymbol>VWPT</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001422002</rptOwnerCik>
            <rptOwnerName>McKay Jason</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O VIEWPOINT CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>205 WEST 39TH STREET, 16TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10018</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President, Unicast</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Option to purchase Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>1.04</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-01-03</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>100000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option to purchase Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>1.62</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2013-08-30</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option to purchase Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.68</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-02-26</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>30000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option to purchase Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.95</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-08-13</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>20000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">One-sixth of the option shares shall vest upon the end of the first six-month period after the date of grant and one
 thirtieth of the remaining option shares shall vest per month thereafter, subject to certain exceptions.</footnote>
        <footnote id="F2">One hundred percent (100%) of the options shall vest three years after the date of grant.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Jason McKay</signatureName>
        <signatureDate>2007-12-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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