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| x      | ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|--------|--------------------------------------------------------------------------------------|
|   | For the fiscal year ended December 31, 2010.                                         |

|  ̈ | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934                                                                                                                                                                                                                                                                                                                   |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | For the transition period from                              to                               . |
|   |                                                                                                                                                                                                                                                                                                                                                                                                       |
|   | Commission File Number:  000-53620                                                                                                                                                                                                                                                                                                                                                               |

|   |                            |   |                |   |
|--------|---------------------------------|--------|---------------------|--------|
|   | Delaware                        |   | 98-0469479          |   |
|   | (State or Other Jurisdiction of |   | (I.R.S. Employer    |   |
|   | Incorporation or Organization)  |   | Identification No.) |   |

|   | 1600 Old Country Road, Plainview, New York |   | 11803      |   |
|--------|--------------------------------------------|--------|------------|--------|
|   | (Address of Principal Executive Offices)   |   | (Zip Code) |   |

|   | Registrant’s telephone number, including area code  (516) 622-8300 |
|--------|-----------------------------------------------------------------------------------------|

|   | Securities registered pursuant to Section 12(b) of the Act: |
|--------|-------------------------------------------------------------|

| Title of each class | Name of exchange on which registered |
|---------------------|--------------------------------------|
| None                |                                 |

| Common Stock           |
|------------------------|
| (Title of Class)  |

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| Large accelerated filer    | o      |   | Accelerated filer    o         |
|----------------------------|--------|--------|-----------------------------------------------|
|                       |   |   |                                          |
| Non-accelerated filer      | o      |   | Smaller reporting company    x |
| (Do not check if a smaller |   |   |                                          |
| reporting company)         |   |   |                                          |

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| 31.1*  | Certification of the Chief Executive Officer (Principal Executive Officer) pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                     |
| 31.2*  | Certification of the Chief Financial Officer (Principal Financial Officer) pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended |

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|               | NEULION, INC. |              |
|--------------------|---------------|-------------------|
|               |          |              |   |
| Date: May 10, 2011 | By:           | /s/ Nancy Li |   |
|               |          | Name:             | Nancy Li |   |
|               |          | Title:            | Chief Executive Officer |   |
|               |          |              | (Principal Executive Officer) |   |

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