<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information from ePhone Telecom,
Inc.'s September 30, 2000 (unaudited) financial statements and is quantified in
its entirety by reference to such financial statements.
</LEGEND>
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> SEP-30-2000
<CASH> 3,035,804
<SECURITIES> 2,793,945
<RECEIVABLES> 88,931
<ALLOWANCES> 0
<INVENTORY> 608,054
<CURRENT-ASSETS> 8,443,431
<PP&E> 899,475
<DEPRECIATION> (102,193)
<TOTAL-ASSETS> 11,329,901
<CURRENT-LIABILITIES> 735,922
<BONDS> 0
0
0
<COMMON> 17,454
<OTHER-SE> 10,576,925
<TOTAL-LIABILITY-AND-EQUITY> 11,329,901
<SALES> 325,865
<TOTAL-REVENUES> 325,865
<CGS> 181,646
<TOTAL-COSTS> 181,646
<OTHER-EXPENSES> 11,181,321
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (10,921,042)
<INCOME-TAX> 0
<INCOME-CONTINUING> (10,921,042)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (10,921,042)
<EPS-BASIC> (.80)
<EPS-DILUTED> (.80)
</TABLE>
