<ARTICLE>                     5
<LEGEND>
     This schedule  contains summary  financial  information  extracted from the
ePhone  Telecom,  Inc.'s  financial  statements  for the year ended December 31,
1999,  and for the  three  months  ended  March  31,  2000  (unaudited),  and is
qualified in its entirety by reference to such financial statements.
</LEGEND>


                                                         
<PERIOD-TYPE>                               12-MOS             3-MOS
<FISCAL-YEAR-END>                           DEC-31-1999        DEC-31-2000
<PERIOD-END>                                DEC-31-1999        MAR-31-2000
<CASH>                                           82,747          4,557,802
<SECURITIES>                                          0                  0
<RECEIVABLES>                                         0                  0
<ALLOWANCES>                                          0                  0
<INVENTORY>                                           0                  0
<CURRENT-ASSETS>                                351,947          4,827,002
<PP&E>                                          157,546            621,436
<DEPRECIATION>                                  (32,072)           (49,632)
<TOTAL-ASSETS>                                  477,421          7,606,246
<CURRENT-LIABILITIES>                           706,893          1,077,621
<BONDS>                                               0                  0
<PREFERRED-MANDATORY>                                 0                  0
<PREFERRED>                                           0                  0
<COMMON>                                         13,171             13,442
<OTHER-SE>                                     (242,644)         6,515,183
<TOTAL-LIABILITY-AND-EQUITY>                    477,421          7,606,246
<SALES>                                               0                  0
<TOTAL-REVENUES>                                      0                  0
<CGS>                                                 0                  0
<TOTAL-COSTS>                                         0                  0
<OTHER-EXPENSES>                                 12,575            710,940
<LOSS-PROVISION>                                      0                  0
<INTEREST-EXPENSE>                                    0                  0
<INCOME-PRETAX>                                 (12,575)          (710,940)
<INCOME-TAX>                                          0                  0
<INCOME-CONTINUING>                             (12,575)          (710,940)
<DISCONTINUED>                                        0                  0
<EXTRAORDINARY>                                       0                  0
<CHANGES>                                             0                  0
<NET-INCOME>                                    (12,575)          (710,940)
<EPS-BASIC>                                       (0.00)             (0.05)
<EPS-DILUTED>                                     (0.00)             (0.05)