Widerthan (WTHNY) 6-K WiderThan Reports 2006 First Quarter Results

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16
under the Securities Exchange Act of 1934

Commission File Number:000-51631

WIDERTHAN CO., LTD.

(Translation of registrant’s name into English)

17F, K1 REIT Building
463 Chungjeong-Ro 3-Ga
Seodaemun-Gu
Seoul, 120-709, Korea
(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-Fþ       Form 40-Fo

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):o

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yeso       Noþ

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-_________________

TABLE OF CONTENTS

Ex-99 Press release, dated May 18, 2006

     On May 18, 2006, WiderThan Co., Ltd. (the “Company”) issued a press release announcing its 2006 first quarter results. A copy of the press release is attached hereto as Exhibit 99 and is incorporated herein by reference.

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 thereunto duly authorized.

WIDERTHAN CO., LTD.
By:	/s/ Dan Nemo
	Name:	Dan Nemo
	Title:	Senior Vice President and General Counsel

Date: May 18, 2006