Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

 Date of Report (Date of earliest event reported)        March 2, 2006

                              VIEWPOINT CORPORATION
             (Exact name of registrant as specified in its charter)

          Delaware                      0-27168                  95-4102687
(State or other jurisdiction          (Commission             (I.R.S. Employer
     of incorporation)               File Number)            Identification No.)

 498 Seventh Avenue, Suite 1810, New York, NY                     10018
   (Address of principal executive offices)                      (Zip Code)

Registrant's telephone number, including area code     (212) 201-0800

         (Former name or former address, if changed since last report.)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

|_|  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

|_|  Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR

|_|  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

|_|  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))

Item 2.02         Results of Operations and Financial Condition.

On March 2, 2006, the Registrant issued a press release regarding its results of
operations  for its fiscal fourth quarter and full year ended December 31, 2005.
A copy of the press release  issued by the  Registrant is furnished  herewith as
Exhibit 99.1.

Item 9.01         Financial Statements and Exhibits.

(c)      Exhibits

99.1     Press Release dated March 2, 2006.

The information  furnished herein and in the  accompanying  exhibit shall not be
deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934
nor shall it be deemed  incorporated  by  reference in any other filing with the
Securities and Exchange  Commission except as is expressly set forth by specific
reference in such a filing.


     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 hereunto duly authorized.

                                             VIEWPOINT CORPORATION

Date: March 3, 2006
                                             /s/ Patrick Vogt
                                             Patrick Vogt
                                             President and CEO