<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
REGISTRANT'S UNAUDITED BALANCE SHEET AS OF MAY 31, 2000 AND THE
UNAUDITED STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS FOR THE
THREE MONTHS THEN ENDED AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000835585
<NAME> C-Phone Corporation
<MULTIPLIER> 1
<CURRENCY> USD
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> FEB-28-2001
<PERIOD-START> MAR-01-2000
<PERIOD-END> MAY-31-2000
<EXCHANGE-RATE> 1
<CASH> 1,978,396
<SECURITIES> 0
<RECEIVABLES> 413,860
<ALLOWANCES> (80,000)
<INVENTORY> 1,005,807
<CURRENT-ASSETS> 3,398,573
<PP&E> 1,054,643
<DEPRECIATION> (969,914)
<TOTAL-ASSETS> 3,483,302
<CURRENT-LIABILITIES> 464,173
<BONDS> 0
0
0
<COMMON> 89,901
<OTHER-SE> 2,929,228
<TOTAL-LIABILITY-AND-EQUITY> 3,483,302
<SALES> 379,834
<TOTAL-REVENUES> 381,409
<CGS> 252,229
<TOTAL-COSTS> 252,229
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (483,693)
<INCOME-TAX> 0
<INCOME-CONTINUING> (483,693)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (483,693)
<EPS-BASIC> (0.05)
<EPS-DILUTED> (0.05)
</TABLE>
