<ARTICLE>                     5
<LEGEND>
THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM  THE
REGISTRANT'S  UNAUDITED  BALANCE SHEET AS OF NOVEMBER 30, 1998 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
<CURRENCY>                            USD
       
                                   
<PERIOD-TYPE>                       9-MOS
<FISCAL-YEAR-END>             FEB-28-1999
<PERIOD-START>                MAR-01-1998
<PERIOD-END>                  NOV-30-1998
<EXCHANGE-RATE>                         1
<CASH>                          5,636,599
<SECURITIES>                            0
<RECEIVABLES>                     487,174
<ALLOWANCES>                     (204,632)
<INVENTORY>                     1,648,792
<CURRENT-ASSETS>                7,684,687
<PP&E>                          1,185,771
<DEPRECIATION>                 (1,064,682)
<TOTAL-ASSETS>                  7,914,098
<CURRENT-LIABILITIES>             856,506
<BONDS>                                 0
<PREFERRED-MANDATORY>                   0
<PREFERRED>                             0
<COMMON>                           79,786
<OTHER-SE>                      6,977,806
<TOTAL-LIABILITY-AND-EQUITY>    7,914,098
<SALES>                         1,317,956
<TOTAL-REVENUES>                1,346,776
<CGS>                           1,729,031
<TOTAL-COSTS>                   1,738,705
<OTHER-EXPENSES>                        0
<LOSS-PROVISION>                 (134,697)
<INTEREST-EXPENSE>                      0
<INCOME-PRETAX>                (2,975,756)
<INCOME-TAX>                            0
<INCOME-CONTINUING>            (2,975,756)
<DISCONTINUED>                          0
<EXTRAORDINARY>                         0
<CHANGES>                               0
<NET-INCOME>                   (2,975,756)
<EPS-PRIMARY>                       (0.44)
<EPS-DILUTED>                       (0.44)