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Prepared and filed by St Ives Financial
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<p align="center"><font size="2" face="serif"><b>UNITED STATES<br>
</b></font><font size="2" face="serif"><b>SECURITIES AND EXCHANGE COMMISSION<br>
</b></font><font size="2" face="serif"><b>Washington, D.C. 20549</b></font></p>
<p align="center"><font size="2" face="serif"><b>_________________</b></font></p>
<p align="center"><font size="2" face="serif"><b><font face="serif" size="5">FORM 8-K</font></b></font></p>
<p align="center"><font size="2" face="serif">CURRENT REPORT<br>
</font><font size="2" face="serif">Pursuant To Section 13 or 15(d)<br>
</font><font size="2" face="serif">of the Securities Exchange Act of 1934</font></p>
<p align="center"><font size="2" face="serif">Date of Report (Date of earliest event reported): <b>October 6, 2005</b></font></p>
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<p align="center"><b><font face="serif" size="5"><u>NET2PHONE, INC.</u></font></b><font size="2" face="serif"><b><br>
</b></font><font size="2" face="serif">(Exact name of registrant as specified in its charter)</font></p>
<p align="center"><font size="2" face="serif"><b><u>000-26763<br>
</u></b></font><font size="2" face="serif">(Commission File Number)</font></p>
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    <td width="35%" align="center"><font size="2" face="serif"><b><u>Delaware</u></b></font></td>
    <td width="35%" align="center"><font size="2" face="serif"><b><u>22-3559037</u></b></font></td>
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    <td align="center"><font size="2" face="serif">(State or other jurisdiction of<br>
    incorporation or organization)    </font></td>
    <td align="center" valign="top"><font size="2" face="serif">(I.R.S. Employer Identification
No.)</font></td>
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<p align="center"><font size="2" face="serif"><b>520 Broad Street<br>
<u>Newark, New Jersey 07102<br>
</u></b></font><font size="2" face="serif">(Address of principal executive offices, with zip code)</font></p>

<p align="center"><font size="2" face="serif"><b><u>(973) 438-3111<br>
</u></b></font><font size="2" face="serif">(Registrant&#146;s telephone number, including area code)</font></p>
<p align="center"><font size="2" face="serif">_____________________________<br>
(Former name or former address,<br>
</font><font size="2" face="serif">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">&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">&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">&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">&nbsp;&nbsp;<b>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act</b></font></p>

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<p align="left"><font size="2" face="serif"><b>Item 2.02.&nbsp;&nbsp;&nbsp;Results of Operations and Financial Condition.</b></font></p>
<p align="left"><font size="2" face="serif">On October 6, 2005, Net2Phone, Inc. reported its earnings for the fiscal quarter and year ended July 31, 2005.  A copy of the Company&#8217;s related press release dated October 6, 2005 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>
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<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>
<p align="left"><font size="2" face="serif"><b>Date:</b> October 6, 2005</font></p>
<div style="margin-left: 50%"><p align="left"><font size="2" face="serif"><b>NET2PHONE, INC.</b><br>
<br>
By: <u>/s/ Liore Alroy</u><br>
Liore Alroy<br>
Chief Executive Officer</font></p>
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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):
October 6, 2005
NET2PHONE, INC.
(Exact name of registrant as specified in its charter)
000-26763
(Commission File Number)
Delaware
22-3559037
(State or other jurisdiction of
incorporation or organization)
(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
Item 2.02.   Results of Operations and Financial Condition.
On October 6, 2005, Net2Phone, Inc. reported its earnings for the fiscal quarter and year ended July 31, 2005.  A copy of the Company's related press release dated October 6, 2005 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.
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:
October 6, 2005
NET2PHONE, INC.
By:
/s/ Liore Alroy
Liore Alroy
Chief Executive Officer