Exhibit 5.1

                                              July 7, 1999



JFAX.COM, Inc.,
   10960 Wilshire Boulevard,
      Suite 500,
         Los Angeles, California  90024.

Dear Sirs:

          In connection with the registration under the Securities Act of 1933
(the "Act") of 9,775,000 shares (the "Securities") of Common Stock, par value
$0.01 per share, of JFAX.COM, Inc., a Delaware corporation (the "Company"), we,
as your counsel, have examined such corporate records, certificates and other
documents, and such questions of law, as we have considered necessary or
appropriate for the purposes of this opinion. Upon the basis of such
examination, we advise you that, in our opinion, when the registration statement
relating to the Securities (the "Registration Statement") has become effective
under the Act, the terms of the sale of the Securities have been duly
established in conformity with the Company's certificate of incorporation, and
the Securities have been duly issued and


JFAX.COM, Inc.                                                             -2-

sold as contemplated by the Registration Statement, the Securities will be
validly issued, fully paid and nonassessable.

          The foregoing opinion is limited to the Federal laws of the United
States and the General Corporation Law of the State of Delaware, and we are
expressing no opinion as to the effect of the laws of any other jurisdiction.

          We have relied as to certain matters on information obtained from
public officials, officers of the Company and other sources believed by us to be
responsible.

          We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and to the reference to us under the heading "Validity of
Securities" in the Prospectus.  In giving such consent, we do not thereby admit
that we are in the category of persons whose consent is required under Section 7
of the Act.

                                    Very truly yours,

                                    /s/ SULLIVAN & CROMWELL