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<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
REGISTRANT'S UNAUDITED BALANCE SHEET AS OF AUGUST 31, 2000 AND THE UNAUDITED
STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS FOR THE SIX 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> 6-MOS
<FISCAL-YEAR-END> FEB-28-2001
<PERIOD-START> MAR-01-2000
<PERIOD-END> AUG-31-2000
<EXCHANGE-RATE> 1
<CASH> 1,364,201
<SECURITIES> 0
<RECEIVABLES> 663,058
<ALLOWANCES> (132,306)
<INVENTORY> 855,786
<CURRENT-ASSETS> 2,877,313
<PP&E> 1,064,164
<DEPRECIATION> (990,898)
<TOTAL-ASSETS> 2,964,329
<CURRENT-LIABILITIES> 520,832
<BONDS> 0
0
0
<COMMON> 89,901
<OTHER-SE> 2,353,596
<TOTAL-LIABILITY-AND-EQUITY> 2,964,329
<SALES> 1,020,092
<TOTAL-REVENUES> 1,057,857
<CGS> 709,145
<TOTAL-COSTS> 723,449
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 24,106
<INTEREST-EXPENSE> 0
<INCOME-PRETAX> (1,059,325)
<INCOME-TAX> 0
<INCOME-CONTINUING> (1,059,325)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1,059,325)
<EPS-BASIC> (0.12)
<EPS-DILUTED> (0.12)
</TABLE>
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