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) November 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

[ ] 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 November 2, 2006, the Registrant issued a press release announcing financial
results for the third quarter ended September 30, 2006. 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 November 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: November 2, 2006
                                                        /s/ William H. Mitchell
                                                        William H. Mitchell