<ARTICLE>                                        5
<LEGEND>
     THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM THE
     REGISTRANT'S  UNAUDITED  BALANCE  SHEET  AS OF  NOVEMBER  30,  1997 AND THE
     UNAUDITED  STATEMENTS  OF OPERATIONS  AND  STATEMENTS OF CASH FLOWS FOR THE
     NINE MONTHS THEN ENDED AND IS  QUALIFIED  IN ITS  ENTIRETY BY  REFERENCE TO
     SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>                                            0000835585
<NAME>                                           C-Phone Corporation
<MULTIPLIER>                                              1
       
                                                     
<PERIOD-TYPE>                                         9-MOS
<FISCAL-YEAR-END>                                FEB-28-1998
<PERIOD-START>                                   MAR-01-1997
<PERIOD-END>                                     NOV-30-1997
<CASH>                                            1,369,118
<SECURITIES>                                              0
<RECEIVABLES>                                       544,551
<ALLOWANCES>                                        160,124
<INVENTORY>                                       1,651,123
<CURRENT-ASSETS>                                  3,494,364
<PP&E>                                            1,124,658
<DEPRECIATION>                                      925,507
<TOTAL-ASSETS>                                    3,746,147
<CURRENT-LIABILITIES>                             1,009,045
<BONDS>                                                   0
<PREFERRED-MANDATORY>                                     0
<PREFERRED>                                               0
<COMMON>                                             53,423
<OTHER-SE>                                        2,683,679
<TOTAL-LIABILITY-AND-EQUITY>                      3,746,147
<SALES>                                           1,202,424
<TOTAL-REVENUES>                                  1,223,431
<CGS>                                             1,982,347
<TOTAL-COSTS>                                     1,991,006
<OTHER-EXPENSES>                                          0
<LOSS-PROVISION>                                     40,124
<INTEREST-EXPENSE>                                      447
<INCOME-PRETAX>                                  (4,445,764)
<INCOME-TAX>                                              0
<INCOME-CONTINUING>                              (4,445,764)
<DISCONTINUED>                                            0
<EXTRAORDINARY>                                           0
<CHANGES>                                                 0
<NET-INCOME>                                     (4,445,764)
<EPS-PRIMARY>                                         (0.86)
<EPS-DILUTED>                                         (0.86)