<ARTICLE> 5
<LEGEND>
     THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
     REGISTRANT'S UNAUDITED BALANCE SHEET AS OF AUGUST 31, 1999 AND THE
     UNAUDITED STATEMENTS OF OPERATIONS AND STATEMENTS OF CASH FLOWS FOR THE SIX
     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>                       6-MOS
<FISCAL-YEAR-END>             FEB-29-2000
<PERIOD-START>                MAR-01-1999
<PERIOD-END>                  AUG-31-1999
<EXCHANGE-RATE>                         1
<CASH>                          3,201,014
<SECURITIES>                            0
<RECEIVABLES>                     438,010
<ALLOWANCES>                     (101,034)
<INVENTORY>                     1,068,927
<CURRENT-ASSETS>                  107,288
<PP&E>                          1,029,517
<DEPRECIATION>                   (894,880)
<TOTAL-ASSETS>                  4,927,680
<CURRENT-LIABILITIES>             850,276
<BONDS>                                 0
<PREFERRED-MANDATORY>                   0
<PREFERRED>                             0
<COMMON>                           83,740
<OTHER-SE>                      3,993,664
<TOTAL-LIABILITY-AND-EQUITY>    4,927,680
<SALES>                           756,369
<TOTAL-REVENUES>                   10,000
<CGS>                             677,902
<TOTAL-COSTS>                       3,000
<OTHER-EXPENSES>                        0
<LOSS-PROVISION>                    5,268
<INTEREST-EXPENSE>                      0
<INCOME-PRETAX>                (1,885,944)
<INCOME-TAX>                            0
<INCOME-CONTINUING>            (1,885,944)
<DISCONTINUED>                          0
<EXTRAORDINARY>                         0
<CHANGES>                               0
<NET-INCOME>                   (1,885,994)
<EPS-BASIC>                         (0.24)
<EPS-DILUTED>                       (0.24)