Commission File Number: 000-26763


                                  FORM 12b-25

                    U.S. SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C.  20549

                          NOTIFICATION OF LATE FILING

                                  (Check One)

               [X] Form 10-K     [ ] Form 11-K     [ ] Form 20-F
               [ ] Form 10-Q and Form 10-QSB      [ ] Form N-SAR
                       For Period Ended:  July 31, 1999

                     [ ] Transition Report on Form 10-K
                     [ ] Transition Report on Form 20-F
                     [ ] Transition Report on Form 11-K
                     [ ] Transition Report on Form 10-Q
                     [ ] Transition Report on Form N-SAR
                     For the Transition Period Ended:  N/A


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     Nothing in this Form shall be construed to imply that the Commission has
     verified any information contained herein.


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     If the notification relates to a portion of the filing checked above,
     identify the Item(s) to which the notification relates:  N/A
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Part I - Registrant Information
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     Full Name of Registrant:   IDT Corporation
                                ---------------
     Former name if applicable: N/A
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     Address of Principal
     Executive Office (Street and Number):  190 Main Street
                                            ---------------
                                            Hackensack, New Jersey 07601
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Part II - Rules 12b-25(b) and (c)
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     If the subject report could not be filed without unreasonable effort or
     expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
     following should be completed.  (Check box if appropriate)

[X]  (a)  The reasons described in reasonable detail in Part III of this form
          could not be eliminated without unreasonable effort or expense;

[X]  (b)  The subject annual report, semi-annual report, transition report on
          Form 10-K or Form 10-KSB, Form 20-F, Form 11-K or Form N-SAR, or
          portion thereof, will be filed on or before the fifteenth calendar day
          following the prescribed due date; or the subject quarterly report or
          transition report on Form 10-Q or Form 10-QSB, or portion thereof,
          will be filed on or before the fifth calendar day following the
          prescribed due date; and

[  ]  (c) The accountant's statement or other exhibit required by Rule 12b-25(c)
          has been attached if applicable.


Part III - Narrative
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     State below in reasonable detail the reasons why the Form 10-K, 20-F, 11-K,
     10-Q or 10-QSB, N-SAR or the transition report or portion thereof, could
     not be filed within the prescribed time period.

     The Registrant has devoted all of its attention and energy to the further
development of its business and accordingly is unable to file its Form 10-K for
the year ended July 31, 1999 within the prescribed time period without
unreasonable effort and expense.

Part IV - Other Information
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(1)       Name and telephone number of person to contact in regard to this
          notification:

              Raphael Grunfeld          (212)           468-8264
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                   (Name)            (Area Code)   (Telephone Number)

(2)  Have all other periodic reports required under Section 13 of 15(d) of the
     Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
     of 1940 during the preceding 12 months (or for such shorter period that the
     registrant was required to file such report(s)) been filed?  If the answer
     is no, identify report(s).  [X] Yes  [ ] No

(3)  Is it anticipated that any significant change in results of operations from
     the corresponding period for the last fiscal year will be reflected by the
     earnings statements to be included in the subject report or portion
     thereof?  [X] Yes  [ ] No

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     If so:  attach an explanation of the anticipated change, both narratively
     and quantitatively, and, if appropriate, state the reasons why a reasonable
     estimate of the results cannot be made.

     The Registrant had revenues of $732.2 million for the year ended July 31,
     1999. Revenues increased 118.4% from $335.4 million for the year ended July
     31, 1998 primarily as a result of increased Telecommunications revenues.


                                IDT CORPORATION
                                ---------------
                  (Name of Registrant as specified in charter)

has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.

Date: October 29, 1999                       /s/ Stephen R. Brown
                                             ------------------------------
                                             Name:  Stephen R. Brown
                                             Title: Chief Financial Officer

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