-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001144204-08-022905.txt : 20080417
<SEC-HEADER>0001144204-08-022905.hdr.sgml : 20080417
<ACCEPTANCE-DATETIME>20080417061832
ACCESSION NUMBER:		0001144204-08-022905
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080415
FILED AS OF DATE:		20080417
DATE AS OF CHANGE:		20080417

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELTATHREE INC
		CENTRAL INDEX KEY:			0001086740
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				134006766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		75 BROAD ST
		STREET 2:		31ST FL
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
		BUSINESS PHONE:		2125004850

	MAIL ADDRESS:	
		STREET 1:		75 BROAD ST
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELTATHREE COM INC
		DATE OF NAME CHANGE:	19990519

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			FRIEDMAN PETER SCOTT
		CENTRAL INDEX KEY:			0001419060

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28063
		FILM NUMBER:		08761000

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		212 500 7705

	MAIL ADDRESS:	
		STREET 1:		75 BROAD STREET
		STREET 2:		CO DELTA TREE INC
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form415323_041708062118-.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-04-15</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001086740</issuerCik>
        <issuerName>DELTATHREE INC</issuerName>
        <issuerTradingSymbol>DDDC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001419060</rptOwnerCik>
            <rptOwnerName>FRIEDMAN PETER SCOTT</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O DELTATHREE, INC., 75 BROAD STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>US 10004</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>General Counsel</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Restricted Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>15000</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Options to purchase Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.15</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2008-04-15</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2008-04-15</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>100000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2018-03-30</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>100000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Represents restricted shares of Class A Common Stock that vest as follows: 4,200 shares vest on October 21, 2008, 4,950 shares svest on October 21, 2009, and 5,850 shares vest on October 21, 2010.</footnote>
        <footnote id="F2">The options vest as follows: options to purchase 50,000 shares vest on March 30, 2009, options to purchase 12,500 shares vest on June 30, 2009, options to purchase 12,500 shares vest on September 30, 2009, options to purchase 12,500 shares vest on December 30, 2009, and options to purchase 12,500 shares vest on March 30, 2010.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Peter Friedman</signatureName>
        <signatureDate>2008-04-17</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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