<ARTICLE>                     5
<LEGEND>
                                   EXHIBIT 27
            INTERDIGITAL COMMUNICATIONS CORPORATION AND SUBSIDIARIES
                             Financial Data Schedule
                                   (Unaudited)
</LEGEND>
<MULTIPLIER>                                   1,000
<CURRENCY>                                  U.S. Dollar
       
                             
<PERIOD-TYPE>                                3-MOS
<FISCAL-YEAR-END>                      DEC-31-1999
<PERIOD-END>                           MAR-31-1999
<EXCHANGE-RATE>                                  1
<CASH>                                       4,080
<SECURITIES>                                77,403
<RECEIVABLES>                                2,395
<ALLOWANCES>                                   975
<INVENTORY>                                  4,462
<CURRENT-ASSETS>                            91,387
<PP&E>                                       9,591
<DEPRECIATION>                              15,810
<TOTAL-ASSETS>                             115,189
<CURRENT-LIABILITIES>                       15,330
<BONDS>                                          0
<PREFERRED-MANDATORY>                            0
<PREFERRED>                                     10
<COMMON>                                       484
<OTHER-SE>                                  96,475
<TOTAL-LIABILITY-AND-EQUITY>               115,189
<SALES>                                      1,097
<TOTAL-REVENUES>                            35,142
<CGS>                                        1,695
<TOTAL-COSTS>                                1,695
<OTHER-EXPENSES>                            10,868
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                              90
<INCOME-PRETAX>                             23,321
<INCOME-TAX>                                 2,096
<INCOME-CONTINUING>                         21,225
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                                21,225
<EPS-PRIMARY>                                  .44
<EPS-DILUTED>                                  .43