-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, EuEThyVFEtZI9kTUwrNJcrJ63eLJKydJpOd5ZjS8dHGsDJYzZDkKfjTNKpDhyO+X x5KmTZcXxO/LAjDE8WoRiw== 0001181431-04-050324.txt : 20041102 0001181431-04-050324.hdr.sgml : 20041102 20041102171304 ACCESSION NUMBER: 0001181431-04-050324 CONFORMED SUBMISSION TYPE: 3 PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20041031 FILED AS OF DATE: 20041102 DATE AS OF CHANGE: 20041102 REPORTING-OWNER: OWNER DATA: COMPANY CONFORMED NAME: ALROY LIORE CENTRAL INDEX KEY: 0001273655 FILING VALUES: FORM TYPE: 3 SEC ACT: 1934 Act SEC FILE NUMBER: 000-26763 FILM NUMBER: 041114078 MAIL ADDRESS: STREET 1: IDT CORP STREET 2: 520 BROAD ST CITY: NEWARK STATE: NJ ZIP: 07102 ISSUER: COMPANY DATA: COMPANY CONFORMED NAME: NET2PHONE INC CENTRAL INDEX KEY: 0001086472 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 223559037 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 BUSINESS ADDRESS: STREET 1: 520 BROAD STREET CITY: NEWARK STATE: NJ ZIP: 07102 BUSINESS PHONE: 9734383111 MAIL ADDRESS: STREET 1: 520 BROAD STREET CITY: NEWARK STATE: NJ ZIP: 07102 3 1 rrd55447.xml FORM 3 X0202 3 2004-10-31 1 0001086472 NET2PHONE INC NTOP 0001273655 ALROY LIORE 520 BROAD ST. NEWARK NJ 07102 1 1 0 0 Chief Executive Officer /s/ Glenn Williams, Attorney-in-fact 2004-11-02 EX-24. 2 rrd46215_53244.htm POWER OF ATTORNEY rrd46215_53244.html
POWER OF ATTORNEY

	Know all by these presents, that the undersigned hereby constitutes and
appoints each of GLENN WILLIAMS, ARTHUR DUBROFF and STEPHEN GREENBERG, signing
singly, the undersigned's true and lawful attorney-in-fact to:

	(1)  execute for and on behalf of the undersigned, in the undersigned's
capacity as a shareholder of NET2PHONE, INC. (the "Company"), Forms 3, 4 and 5
in accordance with Section 16(a) of the Securities Exchange Act of 1934 and the
rules thereunder;

	(2)  do and perform any and all acts for and on behalf of the undersigned
which may be necessary or desirable to complete and execute any such Form 3, 4
or 5 and timely file such form with the United States Securities and Exchange
Commission and any stock exchange or similar authority; and

	(3)  take any other action of any type whatsoever in connection with the
foregoing which, in the opinion of such attorney-in-fact, may be of benefit to ,
in the best interest of, or legally required by, the undersigned, it being
understood that the documents executed by such attorney-in-fact on behalf of the
undersigned pursuant to this Power of Attorney shall be in such form and shall
contain such terms and conditions as such attorney-in-fact may approve in such
attorney-in-fact's discretion.

	The undersigned hereby grants to each such attorney-in-fact full power and
authority to do and perform any and every act and thing whatsoever requisite,
necessary, or proper to be done in the exercise of any rights and powers herein
granted, as fully to all intents and purposes as the undersigned might or could
do if personally present, with full power of substitution or revocation, hereby
ratifying and confirming all that such attorney-in-fact, or such attorney-in-
fact's substitute or substitutes, shall lawfully do or cause to be done by
virtue of this power of attorney and the rights and powers herein granted.  The
undersigned acknowledges that the foregoing attorneys-in-fact, in serving in
such capacity at the request of the undersigned, are not assuming, nor is the
Company assuming, any of the undersigned's responsibilities to comply with
Section 16 of the Securities Exchange Act of 1934.

	This Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4 and 5 with respect to the
undersigned's holdings of and transactions in securities issued by the Company,
unless earlier revoked by the undersigned in a signed writing delivered to the
foregoing attorneys-in-fact.

	IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to
be executed as of this 30th day of September, 2004.

					/s/ Liore Alroy

					Name: Liore Alroy


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