<ARTICLE> 5 <LEGEND> EXHIBIT 27 INTERDIGITAL COMMUNICATIONS CORPORATION AND SUBSIDIARIES Financial Data Schedule (Unaudited) </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-END> JUN-30-1998 <CASH> 3,739 <SECURITIES> 47,805 <RECEIVABLES> 2,953 <ALLOWANCES> 933 <INVENTORY> 12,094 <CURRENT-ASSETS> 73,137 <PP&E> 23,528 <DEPRECIATION> 13,227 <TOTAL-ASSETS> 94,988 <CURRENT-LIABILITIES> 25,761 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 484 <OTHER-SE> 63,981 <TOTAL-LIABILITY-AND-EQUITY> 94,988 <SALES> 3,762 <TOTAL-REVENUES> 56,518 <CGS> 7,639 <TOTAL-COSTS> 7,639 <OTHER-EXPENSES> 7,703 <LOSS-PROVISION> 42 <INTEREST-EXPENSE> 199 <INCOME-PRETAX> 30,310 <INCOME-TAX> 4,906 <INCOME-CONTINUING> 25,404 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 25,404 <EPS-PRIMARY> .52 <EPS-DILUTED> .52