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Prepared and filed by St Ives Financial
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</table><p align="center"><font size="2" face="serif"><b><font face="serif" size="5">UNITED STATES<br>
</font></b></font><b><font face="serif" size="5">SECURITIES AND EXCHANGE COMMISSION<br>
</font><font face="serif" size="3">Washington, D.C. 20549</font></b><br>
&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;<br>
<font face="serif" size="5"><b>FORM 8-K</b></font></p>
<p align="center"><font size="2" face="serif"><b>CURRENT REPORT<br>
Pursuant To Section 13 or 15(d)<br>
of the Securities Exchange Act of 1934</b></font></p>
<p align="center"><font size="2" face="serif">Date of Report (Date of earliest event reported): <b>March 7, 2006</b></font><br>
&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;<br>
<font face="serif" size="5"><b>NET2PHONE, INC.</b></font><br>
&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;<br>
    <font size="2" face="serif">(Exact name of registrant as specified in its charter)</font></p>

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    <td width="33%"><font size="2" face="serif"><b>Delaware</b></font></td>
    <td width="33%"><font size="2" face="serif"><b>000-26763</b></font></td>
    <td><font size="2" face="serif"><b>22-3559037</b></font></td>
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    <td><font size="2" face="serif">(State or other jurisdiction<br>
    of incorporation or organization)    </font></td>
    <td><font size="2" face="serif">(Commission File<br>
Number)</font></td>
    <td><font size="2" face="serif">(I.R.S.
Employer<br>
Identification
No.)    </font></td>
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<p align="center"><font size="2" face="serif"><b>520 Broad Street<br>
Newark, New Jersey 07102</b><br>
&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;<br>
(Address of principal executive offices, with zip code)</font></p>
<p align="center"><font size="2" face="serif"><b>(973) 438-3111</b><br>
&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;<br>
(Registrant's telephone number, including area code)</font></p>
<p align="center"><font size="2" face="serif">&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;&#150;<br>
(Former name or former address,<br>
if changed since last report)</font></p>
<p align="left"><font size="2" face="serif"><b>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):</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<img src="emptybox.gif" title="empty box">&nbsp;&nbsp;<b> Written communications pursuant to Rule 425 under the Securities Act</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<img src="emptybox.gif" title="empty box">&nbsp;&nbsp;<b> Soliciting material pursuant to Rule 14a-12 under the Exchange Act</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<img src="emptybox.gif" title="empty box">&nbsp;&nbsp;<b> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<img src="emptybox.gif" title="empty box">&nbsp;&nbsp;<b> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act</b></font></p>
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<p><a href="#contents"><font size="2">Back to Contents</font></a></p>
<p align="left"><font size="2" face="serif"><b>Item 2.02.  Results of Operations and Financial Condition.</b></font></p>
<p align="left"><font size="2" face="serif">On March 7, 2006, Net2Phone, Inc. reported its earnings for the fiscal quarter ended January 31, 2006.  A copy of the Company&#8217;s related press release dated March 7, 2006 is being furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.  </font></p>
<p align="left"><font size="2" face="serif">The information in this Current Report on Form 8-K, including Exhibit 99.1, is being furnished, and shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities and Exchange Act of 1934. Accordingly, the information in this Current Report on Form 8-K will not be incorporated by reference into any registration statement filed by the Company under the Securities Act of 1933, as amended, unless specifically identified therein as being incorporated by reference, or otherwise subject to any of the liabilities of Section 18 of the Securities Act of 1934. </font></p>
<p align="center"><font face="serif" size="2">&nbsp;</font></p>
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<p><a href="#contents"><font size="2">Back to Contents</font></a></p>
<p align="center"><font size="2" face="serif"><b>SIGNATURES</b></font></p>
<p align="left"><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 thereunto duly authorized.</font></p>
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    <td width="50%"><font size="2" face="serif"><b>Date:</b> March 7, 2006</font></td>
    <td>&nbsp;</td>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td><font size="2" face="serif"><b>NET2PHONE, INC.</b></font></td>
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    <td>&nbsp;</td>
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    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td><font size="2" face="serif">By: <u>/s/ Liore Alroy</u></font></td>
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    <td>&nbsp;</td>
    <td><font size="2" face="serif">Liore Alroy</font></td>
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    <td>&nbsp;</td>
    <td><font size="2" face="serif">Chief Executive Officer</font></td>
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Prepared and filed by St Ives Financial
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
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 7, 2006
––––––––––––––––––
NET2PHONE, INC.
––––––––––––––––––
(Exact name of registrant as specified in its charter)
Delaware
000-26763
22-3559037
(State or other jurisdiction
of incorporation or organization)
(Commission File
Number)
(I.R.S.
Employer
Identification
No.)
520 Broad Street
Newark, New Jersey 07102
––––––––––––––––––
(Address of principal executive offices, with zip code)
(973) 438-3111
––––––––––––––––––
(Registrant's telephone number, including area code)
––––––––––––––––––
(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
Soliciting material pursuant to Rule 14a-12 under the Exchange Act
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
Back to Contents
Item 2.02.  Results of Operations and Financial Condition.
On March 7, 2006, Net2Phone, Inc. reported its earnings for the fiscal quarter ended January 31, 2006.  A copy of the Company's related press release dated March 7, 2006 is being furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.
The information in this Current Report on Form 8-K, including Exhibit 99.1, is being furnished, and shall not be deemed "filed" for purposes of Section 18 of the Securities and Exchange Act of 1934. Accordingly, the information in this Current Report on Form 8-K will not be incorporated by reference into any registration statement filed by the Company under the Securities Act of 1933, as amended, unless specifically identified therein as being incorporated by reference, or otherwise subject to any of the liabilities of Section 18 of the Securities Act of 1934.
Back to Contents
SIGNATURES
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 thereunto duly authorized.
Date:
March 7, 2006
NET2PHONE, INC.
By:
/s/ Liore Alroy
Liore Alroy
Chief Executive Officer