<TABLE> <S> <C>

<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
UNAUDITED FINANCIAL STATEMENTS OF PHON-NET.COM, INC. FOR THE NINE MONTHS ENDED
APRIL 30, 2000 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH REPORT.
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                    9-MOS
<FISCAL-YEAR-END>                             JUL-31-1999
<PERIOD-START>                                AUG-01-1998
<PERIOD-END>                                  APR-30-2000
<CASH>                                            263,279
<SECURITIES>                                            0
<RECEIVABLES>                                      21,754
<ALLOWANCES>                                            0
<INVENTORY>                                             0
<CURRENT-ASSETS>                                  471,175
<PP&E>                                            103,356
<DEPRECIATION>                                          0
<TOTAL-ASSETS>                                  1,295,788
<CURRENT-LIABILITIES>                             182,333
<BONDS>                                                 0
                                   0
                                             0
<COMMON>                                       11,604,560
<OTHER-SE>                                   (11,056,201)
<TOTAL-LIABILITY-AND-EQUITY>                    1,295,788
<SALES>                                             2,013
<TOTAL-REVENUES>                                    2,013
<CGS>                                                   0
<TOTAL-COSTS>                                           0
<OTHER-EXPENSES>                                3,997,438
<LOSS-PROVISION>                                        0
<INTEREST-EXPENSE>                                      0
<INCOME-PRETAX>                               (3,995,425)
<INCOME-TAX>                                            0
<INCOME-CONTINUING>                           (3,995,425)
<DISCONTINUED>                                          0
<EXTRAORDINARY>                                         0
<CHANGES>                                               0
<NET-INCOME>                                  (3,995,425)
<EPS-BASIC>                                        (0.11)
<EPS-DILUTED>                                      (0.11)



</TABLE>



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