<ARTICLE> 5 <LEGEND> EXHIBIT 27 INTERDIGITAL COMMUNICATIONS CORPORATION AND SUBSIDIARIES Financial Data Schedule (Unaudited) </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-END> DEC-31-1996 <CASH> 11,954 <SECURITIES> 43,063 <RECEIVABLES> 14,479 <ALLOWANCES> 558 <INVENTORY> 13,863 <CURRENT-ASSETS> 86,714 <PP&E> 18,900 <DEPRECIATION> 8,383 <TOTAL-ASSETS> 112,636 <CURRENT-LIABILITIES> 29,638 <BONDS> 4,221 <PREFERRED-MANDATORY> 0 <PREFERRED> 10 <COMMON> 481 <OTHER-SE> 72,016 <TOTAL-LIABILITY-AND-EQUITY> 112,636 <SALES> 24,974 <TOTAL-REVENUES> 53,693 <CGS> 27,370 <TOTAL-COSTS> 27,370 <OTHER-EXPENSES> 21,609 <LOSS-PROVISION> (339) <INTEREST-EXPENSE> 271 <INCOME-PRETAX> (7,200) <INCOME-TAX> 3,554 <INCOME-CONTINUING> (11,644) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (11,644) <EPS-PRIMARY> (.26) <EPS-DILUTED> (.26)