<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
ePhone Telecom, Inc.'s financial statements for the year ended December 31,
1999, and for the six months ended June 30, 2000 (unaudited), and is qualified
in its entirety by reference to such financial statements.
</LEGEND>
<S> <C> <C>
<PERIOD-TYPE> 12-MOS 6-MOS
<FISCAL-YEAR-END> DEC-31-1999 DEC-31-2000
<PERIOD-END> DEC-31-1999 JUN-30-2000
<CASH> 82,747 7,514,327
<SECURITIES> 0 0
<RECEIVABLES> 0 10,024
<ALLOWANCES> 0 0
<INVENTORY> 0 148,980
<CURRENT-ASSETS> 351,947 9,962,209
<PP&E> 157,546 634,735
<DEPRECIATION> (32,072) (73,929)
<TOTAL-ASSETS> 477,421 12,620,029
<CURRENT-LIABILITIES> 706,893 820,099
<BONDS> 0 0
0 0
0 0
<COMMON> 13,171 13,787
<OTHER-SE> (242,644) 11,786,153
<TOTAL-LIABILITY-AND-EQUITY> 477,421 12,620,039
<SALES> 0 52,241
<TOTAL-REVENUES> 0 52,241
<CGS> 0 22,152
<TOTAL-COSTS> 0 6,237,001
<OTHER-EXPENSES> 12,575 (20,041)
<LOSS-PROVISION> 0 0
<INTEREST-EXPENSE> 0 0
<INCOME-PRETAX> (12,575) (6,164,719)
<INCOME-TAX> 0 0
<INCOME-CONTINUING> (12,575) (6,164,719)
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> (12,575) (6,164,719)
<EPS-BASIC> (0.00) (0.046)
<EPS-DILUTED> (0.00) (0.046)
</TABLE>