EXHIBIT 32

                                  CERTIFICATION

            PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
                   (SUBSECTIONS (A) AND (B) OF SECTION 1350,
                  CHAPTER 63 OF TITLE 18, UNITED STATES CODE)

      Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a)
and (b) of section 1350, chapter 63 of title 18, United States Code), each of
the undersigned officers of deltathree, Inc., a Delaware corporation (the
"Company"), does hereby certify, to such officer's knowledge, that:

      The Quarterly Report on Form 10-Q for the quarter ended June 30, 2004 (the
"Form 10-Q") of the Company fully complies with the requirements of section
13(a) or 15(d) of the Securities Exchange Act of 1934, and information contained
in the Form 10-Q fairly presents, in all material respects, the financial
condition and results of operations of the Company.


Dated: August 3, 2004       /s/Shimmy Zimels
                            ----------------
                                    Shimmy Zimels
                                    Chief Executive Officer
                                    (Principal Executive Officer)


Dated: August 3, 2004       /s/Paul C. White
                            ----------------
                                    Paul C. White
                                    Chief Financial Officer
                                    (Principal Financial and Accounting Officer)




A signed original of this written statement required by Section 906 has been
provided to the Company and will be retained by the Company and furnished to the
Securities and Exchange Commission or its staff upon request.