<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: QXInteractive; Version: 3.3e -->
    <!-- Field: Doc-Info; Name: Source; Value: fusion_12312011amendment10k.xfr; Date: 2013/01/10T14:22:47 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x80000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/DocumentAndEntityInformation" xlink:href="fil-20111231.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/ConsolidatedBalanceSheets" xlink:href="fil-20111231.xsd#ConsolidatedBalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:href="fil-20111231.xsd#ConsolidatedBalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/ConsolidatedStatementsOfOperations" xlink:href="fil-20111231.xsd#ConsolidatedStatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/ConsolidatedStatementsOfOperationsParenthetical" xlink:href="fil-20111231.xsd#ConsolidatedStatementsOfOperationsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/ConsolidatedStatementsOfChangesInStockholdersDeficit" xlink:href="fil-20111231.xsd#ConsolidatedStatementsOfChangesInStockholdersDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/ConsolidatedStatementsOfCashFlows" xlink:href="fil-20111231.xsd#ConsolidatedStatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/NatureOfOperations" xlink:href="fil-20111231.xsd#NatureOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/GoingConcernAndLiquidity" xlink:href="fil-20111231.xsd#GoingConcernAndLiquidity" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/SummaryOfSignificantAccountingPolicies" xlink:href="fil-20111231.xsd#SummaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/SaleOfAccountsReceivable" xlink:href="fil-20111231.xsd#SaleOfAccountsReceivable" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/IntangibleAssets" xlink:href="fil-20111231.xsd#IntangibleAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/PrepaidExpensesAndOtherCurrentAssets" xlink:href="fil-20111231.xsd#PrepaidExpensesAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/PropertyAndEquipment" xlink:href="fil-20111231.xsd#PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/RestrictedCash" xlink:href="fil-20111231.xsd#RestrictedCash" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/DiscontinuedOperations" xlink:href="fil-20111231.xsd#DiscontinuedOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/AccountsPayableAndAccruedExpenses" xlink:href="fil-20111231.xsd#AccountsPayableAndAccruedExpenses" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/NotesPayableAndCapitalLeaseequipmentFinancingObligations" xlink:href="fil-20111231.xsd#NotesPayableAndCapitalLeaseequipmentFinancingObligations" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/EquityTransactions" xlink:href="fil-20111231.xsd#EquityTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/IncomeTaxes" xlink:href="fil-20111231.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/SupplementalDisclosureOfCashFlowInformation" xlink:href="fil-20111231.xsd#SupplementalDisclosureOfCashFlowInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/OtherIncomeAndExpense" xlink:href="fil-20111231.xsd#OtherIncomeAndExpense" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/CommitmentsAndContingencies" xlink:href="fil-20111231.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/ProfitSharingPlan" xlink:href="fil-20111231.xsd#ProfitSharingPlan" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/Concentrations" xlink:href="fil-20111231.xsd#Concentrations" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/SegmentInformation" xlink:href="fil-20111231.xsd#SegmentInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/RelatedPartyTransactions" xlink:href="fil-20111231.xsd#RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://fusiontelecommunications.com/role/SubsequentEvents" xlink:href="fil-20111231.xsd#SubsequentEvents" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/DocumentAndEntityInformation" xlink:title="0001 - Document - Document and Entity Information" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/ConsolidatedBalanceSheets" xlink:title="0002 - Statement - CONSOLIDATED BALANCE SHEETS">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_filAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CashEquivalentsAtCarryingValue" xlink:label="loc_filCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssetsCurrent" xlink:to="loc_filCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsReceivableNet" xlink:label="loc_filAccountsReceivableNet" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssetsCurrent" xlink:to="loc_filAccountsReceivableNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="loc_filOtherPrepaidExpenseCurrent" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssetsCurrent" xlink:to="loc_filOtherPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_filAssetsOfDisposalGroupIncludingDiscontinuedOperation" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssetsCurrent" xlink:to="loc_filAssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_filAssetsNoncurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SecurityDeposit" xlink:label="loc_filSecurityDeposit" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssetsNoncurrent" xlink:to="loc_filSecurityDeposit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="loc_filRestrictedCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssetsNoncurrent" xlink:to="loc_filRestrictedCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_filIntangibleAssetsNetExcludingGoodwill" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssetsNoncurrent" xlink:to="loc_filIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAssetsMiscellaneous" xlink:label="loc_filOtherAssetsMiscellaneous" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssetsNoncurrent" xlink:to="loc_filOtherAssetsMiscellaneous" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Assets" xlink:label="loc_filAssets" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssets" xlink:to="loc_filAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_filPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssets" xlink:to="loc_filPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filAssets" xlink:to="loc_filAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_filLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ShortTermNonBankLoansAndNotesPayable" xlink:label="loc_filShortTermNonBankLoansAndNotesPayable" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filLiabilitiesCurrent" xlink:to="loc_filShortTermNonBankLoansAndNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CapitalLeaseObligationsCurrent" xlink:label="loc_filCapitalLeaseObligationsCurrent" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filLiabilitiesCurrent" xlink:to="loc_filCapitalLeaseObligationsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherSundryLiabilitiesCurrent" xlink:label="loc_filOtherSundryLiabilitiesCurrent" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filLiabilitiesCurrent" xlink:to="loc_filOtherSundryLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_filAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filLiabilitiesCurrent" xlink:to="loc_filAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" xlink:label="loc_filLiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" />
      <link:calculationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filLiabilitiesCurrent" xlink:to="loc_filLiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NotesPayableRelatedPartiesClassifiedCurrent" xlink:label="loc_filNotesPayableRelatedPartiesClassifiedCurrent" />
      <link:calculationArc order="600" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filLiabilitiesCurrent" xlink:to="loc_filNotesPayableRelatedPartiesClassifiedCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_filStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PreferredStockValueOutstanding" xlink:label="loc_filPreferredStockValueOutstanding" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filStockholdersEquity" xlink:to="loc_filPreferredStockValueOutstanding" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CommonStockValueOutstanding" xlink:label="loc_filCommonStockValueOutstanding" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filStockholdersEquity" xlink:to="loc_filCommonStockValueOutstanding" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_filAdditionalPaidInCapital" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filStockholdersEquity" xlink:to="loc_filAdditionalPaidInCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_filRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filStockholdersEquity" xlink:to="loc_filRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_filLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filLiabilitiesAndStockholdersEquity" xlink:to="loc_filLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filLiabilitiesAndStockholdersEquity" xlink:to="loc_filStockholdersEquity" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_LiabilitiesOtherThanLongtermDebtNoncurrent" xlink:label="loc_filLiabilitiesOtherThanLongtermDebtNoncurrent" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filLiabilitiesAndStockholdersEquity" xlink:to="loc_filLiabilitiesOtherThanLongtermDebtNoncurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/ConsolidatedBalanceSheetsParenthetical" xlink:title="0003 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/ConsolidatedStatementsOfOperations" xlink:title="0004 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_filGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_Revenues" xlink:label="loc_filRevenues" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filGrossProfit" xlink:to="loc_filRevenues" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_filCostOfRevenue" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filGrossProfit" xlink:to="loc_filCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_filOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_filDepreciationAndAmortization" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filOperatingExpenses" xlink:to="loc_filDepreciationAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AssetImpairmentCharges" xlink:label="loc_filAssetImpairmentCharges" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filOperatingExpenses" xlink:to="loc_filAssetImpairmentCharges" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_filSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filOperatingExpenses" xlink:to="loc_filSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_MarketingAndAdvertisingExpense" xlink:label="loc_filMarketingAndAdvertisingExpense" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filOperatingExpenses" xlink:to="loc_filMarketingAndAdvertisingExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_filOperatingIncomeLoss" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filOperatingIncomeLoss" xlink:to="loc_filGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filOperatingIncomeLoss" xlink:to="loc_filOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_filOtherNonoperatingIncome" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InvestmentIncomeInterest" xlink:label="loc_filInvestmentIncomeInterest" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filOtherNonoperatingIncome" xlink:to="loc_filInvestmentIncomeInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_filInterestExpense" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filOtherNonoperatingIncome" xlink:to="loc_filInterestExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherIncome" xlink:label="loc_filOtherIncome" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filOtherNonoperatingIncome" xlink:to="loc_filOtherIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromContinuingOperations" xlink:label="loc_filIncomeLossFromContinuingOperations" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filIncomeLossFromContinuingOperations" xlink:to="loc_filOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filIncomeLossFromContinuingOperations" xlink:to="loc_filOtherNonoperatingIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_filNetIncomeLoss" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetIncomeLoss" xlink:to="loc_filIncomeLossFromContinuingOperations" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:label="loc_filIncomeLossFromDiscontinuedOperationsNetOfTax" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetIncomeLoss" xlink:to="loc_filIncomeLossFromDiscontinuedOperationsNetOfTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/ConsolidatedStatementsOfOperationsParenthetical" xlink:title="0005 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/ConsolidatedStatementsOfChangesInStockholdersDeficit" xlink:title="0006 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/ConsolidatedStatementsOfCashFlows" xlink:title="0007 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_filNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_filNetIncomeLoss" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:label="loc_filIncomeLossFromDiscontinuedOperationsNetOfTax" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filIncomeLossFromDiscontinuedOperationsNetOfTax" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_filDepreciationAndAmortization" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filDepreciationAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_OtherAssetImpairmentCharges" xlink:label="loc_filOtherAssetImpairmentCharges" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filOtherAssetImpairmentCharges" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GainLossOnDispositionOfProperty" xlink:label="loc_filGainLossOnDispositionOfProperty" />
      <link:calculationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filGainLossOnDispositionOfProperty" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_GainLossOnSaleOfAccountsReceivable" xlink:label="loc_filGainLossOnSaleOfAccountsReceivable" />
      <link:calculationArc order="600" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filGainLossOnSaleOfAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_filProvisionForDoubtfulAccounts" />
      <link:calculationArc order="700" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filProvisionForDoubtfulAccounts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:label="loc_filAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" />
      <link:calculationArc order="800" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filAdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PaymentsForLegalSettlements" xlink:label="loc_filPaymentsForLegalSettlements" />
      <link:calculationArc order="900" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filPaymentsForLegalSettlements" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_filIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="1000" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_filIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="1100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherCurrentAssets" xlink:label="loc_filIncreaseDecreaseInOtherCurrentAssets" />
      <link:calculationArc order="1200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filIncreaseDecreaseInOtherCurrentAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:label="loc_filIncreaseDecreaseInSecurityDeposits" />
      <link:calculationArc order="1300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filIncreaseDecreaseInSecurityDeposits" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:label="loc_filIncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" />
      <link:calculationArc order="1400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filIncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentLiabilities" xlink:label="loc_filIncreaseDecreaseInOtherNoncurrentLiabilities" />
      <link:calculationArc order="1500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_filIncreaseDecreaseInOtherNoncurrentLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="loc_filNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAdditions" xlink:label="loc_filPropertyPlantAndEquipmentAdditions" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="loc_filPropertyPlantAndEquipmentAdditions" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInRestrictedCash" xlink:label="loc_filIncreaseDecreaseInRestrictedCash" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="loc_filIncreaseDecreaseInRestrictedCash" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_filNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_filProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_filProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromRelatedPartyDebt" xlink:label="loc_filProceedsFromRelatedPartyDebt" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_filProceedsFromRelatedPartyDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_filProceedsFromNotesPayable" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_filProceedsFromNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fil-20111231.xsd#fil_ProceedsFromSaleOfCommonStockNotYetIssued" xlink:label="loc_filProceedsFromSaleOfCommonStockNotYetIssued" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_filProceedsFromSaleOfCommonStockNotYetIssued" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RepaymentsOfDebtAndCapitalLeaseObligations" xlink:label="loc_filRepaymentsOfDebtAndCapitalLeaseObligations" />
      <link:calculationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_filRepaymentsOfDebtAndCapitalLeaseObligations" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedPartiesCurrent" xlink:label="loc_filIncreaseDecreaseInNotesPayableRelatedPartiesCurrent" />
      <link:calculationArc order="600" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_filIncreaseDecreaseInNotesPayableRelatedPartiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-2011-01-31.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_filRepaymentsOfNotesPayable" />
      <link:calculationArc order="700" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_filNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_filRepaymentsOfNotesPayable" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/NatureOfOperations" xlink:title="0008 - Disclosure - NATURE OF OPERATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/GoingConcernAndLiquidity" xlink:title="0009 - Disclosure - GOING CONCERN AND LIQUIDITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="0010 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/SaleOfAccountsReceivable" xlink:title="0011 - Disclosure - SALE OF ACCOUNTS RECEIVABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/IntangibleAssets" xlink:title="0012 - Disclosure - INTANGIBLE ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/PrepaidExpensesAndOtherCurrentAssets" xlink:title="0013 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/PropertyAndEquipment" xlink:title="0014 - Disclosure - PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/RestrictedCash" xlink:title="0015 - Disclosure - RESTRICTED CASH" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/DiscontinuedOperations" xlink:title="0016 - Disclosure - DISCONTINUED OPERATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/AccountsPayableAndAccruedExpenses" xlink:title="0017 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/NotesPayableAndCapitalLeaseequipmentFinancingObligations" xlink:title="0018 - Disclosure - NOTES PAYABLE AND CAPITAL LEASE/EQUIPMENT FINANCING OBLIGATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/EquityTransactions" xlink:title="0019 - Disclosure - EQUITY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/IncomeTaxes" xlink:title="0020 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/SupplementalDisclosureOfCashFlowInformation" xlink:title="0021 - Disclosure - SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/OtherIncomeAndExpense" xlink:title="0022 - Disclosure - OTHER INCOME AND EXPENSE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/CommitmentsAndContingencies" xlink:title="0023 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/ProfitSharingPlan" xlink:title="0024 - Disclosure - PROFIT SHARING PLAN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/Concentrations" xlink:title="0025 - Disclosure - CONCENTRATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/SegmentInformation" xlink:title="0026 - Disclosure - SEGMENT INFORMATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/RelatedPartyTransactions" xlink:title="0027 - Disclosure - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://fusiontelecommunications.com/role/SubsequentEvents" xlink:title="0028 - Disclosure - SUBSEQUENT EVENTS" />
</link:linkbase>
