<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
UNAUDITED FINANCIAL STATEMENTS OF PHON-NET.COM, INC. FOR THE THREE MONTHS ENDED
OCTOBER 31, 1999 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH REPORT.
</LEGEND>

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                      JUL-31-1999
<PERIOD-START>                         AUG-01-1998
<PERIOD-END>                           OCT-31-1999
<CASH>                                       8,912
<SECURITIES>                                     0
<RECEIVABLES>                               15,319
<ALLOWANCES>                                     0
<INVENTORY>                                      0
<CURRENT-ASSETS>                            26,062
<PP&E>                                      87,491
<DEPRECIATION>                                   0
<TOTAL-ASSETS>                           1,154,117
<CURRENT-LIABILITIES>                      252,463
<BONDS>                                          0
<PREFERRED-MANDATORY>                            0
<PREFERRED>                                      0
<COMMON>                                 8,029,160
<OTHER-SE>                             (7,127,506)
<TOTAL-LIABILITY-AND-EQUITY>             1,154,117
<SALES>                                         51
<TOTAL-REVENUES>                                51
<CGS>                                            0
<TOTAL-COSTS>                                    0
<OTHER-EXPENSES>                           256,444
<LOSS-PROVISION>                                 0
<INTEREST-EXPENSE>                               0
<INCOME-PRETAX>                          (256,393)
<INCOME-TAX>                                     0
<INCOME-CONTINUING>                      (256,393)
<DISCONTINUED>                                   0
<EXTRAORDINARY>                                  0
<CHANGES>                                        0
<NET-INCOME>                             (256,393)
<EPS-BASIC>                                 (0.01)
<EPS-DILUTED>                               (0.01)