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

                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, 2007

                                 --------------

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



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



  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 May 23, 2007, InterDigital Communications Corporation issued a press
         release providing updated revenue guidance for second quarter 2007. A
         copy of the press release is attached hereto as Exhibit 99.1.


Item 9.01.        Financial Statements and Exhibits.

(c)      Exhibits

99.1     InterDigital Communications Corporation press release dated
         May 23, 2007.




                                   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. Brezski
                                 -----------------------------------------------
                                 Richard J. Brezski
                                 Chief Accounting Officer



Dated:  May 23, 2007




                                  EXHIBIT INDEX



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

99.1              InterDigital Communications Corporation press release dated
                  May 23, 2007.