<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