<TABLE> <S> <C>
<PAGE>
<ARTICLE> 5
<CIK> 0001086740
<NAME> DELTATHREE.COM, INC.
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-END> SEP-30-2000
<CASH> 18,179
<SECURITIES> 52,775
<RECEIVABLES> 13,080
<ALLOWANCES> 0
<INVENTORY> 0
<CURRENT-ASSETS> 84,034
<PP&E> 21,983
<DEPRECIATION> 2,962
<TOTAL-ASSETS> 120,725
<CURRENT-LIABILITIES> 30,051
<BONDS> 0
0
0
<COMMON> 29
<OTHER-SE> 0
<TOTAL-LIABILITY-AND-EQUITY> 120,725
<SALES> 0
<TOTAL-REVENUES> 22,971
<CGS> 18,854
<TOTAL-COSTS> 55,415
<OTHER-EXPENSES> 36,561
<LOSS-PROVISION> 42
<INTEREST-EXPENSE> 2,509
<INCOME-PRETAX> (29,935)
<INCOME-TAX> 0
<INCOME-CONTINUING> (29,935)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (29,935)
<EPS-BASIC> (1.04)
<EPS-DILUTED> (1.04)
</TABLE>