Amendment to Lease

                                                                   Exhibit 10.28

                              Amendment to Lease

Lease Dated: November 24, 1999 ("Lease")

Premises: 000 Xxxxx Xxxxxx, Xxxxxx, XX and Appurtenant Parking Garage

Landlord: 000 Xxxxx Xxxxxx Associates, L.L.C.

Tenant: IDT Corporation

Whereas, the Landlord and Tenant have discussed the terms of the Lease, and

Whereas, as a result of such discussions, Landlord and Tenant have agreed to
modify the Lease as set forth herein,

Now therefore, in consideration of the sum of $1.00 and the mutual promises of
the Landlord and Tenant, it is agreed as follows:

        1. Paragraph 1.1 (1) of the Lease is modified by deleting the words
           "April 1, 2000 under the column entitled "Commencing on" and
           replacing those deleted words with "January 1, 2000.

        2. Throughout the Lease the date on which the first payment of rent is
           due shall be modified to read "January 1, 2000."

        3. Except as specifically modified herein, the terms of the Lease shall
           remain in full force and effort as originally executed. No other
           implied or express modifications are intended hereby.

In witness whereof we have set our hands and seals this 30th day of December,
1999.

WITNESS                                      IDT Corporation

/s/ Xxxxx Xxxxxxx                               /s/ Xxxxxx Xxxxx
_____________________________                by:________________________________
XXXXX XXXXXXX - PRESIDENT                       Xxxxxx Xxxxx, CEO


                                             000 Xxxxx Xxxxxx Associates, L.L.C.
WITNESS                                      By: 000 Xxxxx Xxxxxx Realty Corp.
                                                 Managing Member

/s/ TLM                                         /s/ Xxxxxxx Xxxxxxxxxx
_____________________________                by:________________________________
Xxx X. Xxxxxx                                   Xxxxxxx Xxxxxxxxxx