FRANKFURT (Reuters) - Infineon said it would appeal against an 82.8 million euro (66.1 million pounds) price-fixing fine imposed by the European Commission and was prepared to take the matter to court. EU antitrust regulators earlier fined Philips, Samsung Electronics and Infineon a total of 138 million euros for fixing prices of chips used in mobile SIM cards, bank and ID cards and other applications. "Infineon rejects the allegations as unfounded," Infineon said in a statement on Wednesday. "Infineon will review the decision very closely and is ready to appeal at the General Court of the European Union in Luxembourg," it added. (Reporting by Maria Sheahan; Editing by Georgina Prodhan)