<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

                             
<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
<PREFERRED-MANDATORY>                   0
<PREFERRED>                             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)