EXHIBIT 32
                                                                      ----------

                                  CERTIFICATION

           PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

      Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C.
Section 1350, each of the undersigned officers of deltathree, Inc., (the
"Company"), does hereby certify, to such officer's knowledge, that:

            (1)   the Quarterly Report on Form 10-Q for the quarter ended
                  September 30, 2005 (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

            (2)   the information contained in the Form 10-Q fairly presents, in
                  all material respects, the financial condition and results of
                  operations of the Company.


Dated: November 14, 2005            /s/Shimmy Zimels
                                    ----------------
                                    Shimmy Zimels
                                    Chief Executive Officer
                                   (Principal Executive Officer)


Dated: November 14, 2005            /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.