<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
REGISTRANT'S UNAUDITED BALANCE SHEET AS OF MAY 31, 1999 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-28-2000
<PERIOD-START>                 MAR-01-1999
<PERIOD-END>                   MAY-31-1999
<EXCHANGE-RATE>                         1
<CASH>                          3,600,609
<SECURITIES>                            0
<RECEIVABLES>                     395,500
<ALLOWANCES>                      (90,305)
<INVENTORY>                     1,124,111
<CURRENT-ASSETS>                5,134,188
<PP&E>                            967,795
<DEPRECIATION>                   (869,822)
<TOTAL-ASSETS>                  5,384,772
<CURRENT-LIABILITIES>             816,479
<BONDS>                                 0
<PREFERRED-MANDATORY>                   0
<PREFERRED>                             0
<COMMON>                           79,786
<OTHER-SE>                      4,488,507
<TOTAL-LIABILITY-AND-EQUITY>    5,384,772
<SALES>                           385,870
<TOTAL-REVENUES>                  385,870
<CGS>                             377,851
<TOTAL-COSTS>                     377,851
<OTHER-EXPENSES>                        0
<LOSS-PROVISION>                    1,843
<INTEREST-EXPENSE>                      0
<INCOME-PRETAX>                  (986,329)
<INCOME-TAX>                            0
<INCOME-CONTINUING>              (986,329)
<DISCONTINUED>                          0
<EXTRAORDINARY>                         0
<CHANGES>                               0
<NET-INCOME>                     (986,329)
<EPS-BASIC>                           0
<EPS-DILUTED>                           0