-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Wa3ybiu0q5moLidSHx4O73c3+PH+r9o2BwejrC27SvNF97/oHoP5THXjY1uZFUXY
 EjSoxdDAtQdHcXkL91ElYw==

<SEC-DOCUMENT>0001144204-08-031423.txt : 20080521
<SEC-HEADER>0001144204-08-031423.hdr.sgml : 20080521
<ACCEPTANCE-DATETIME>20080521150234
ACCESSION NUMBER:		0001144204-08-031423
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080512
FILED AS OF DATE:		20080521
DATE AS OF CHANGE:		20080521

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:			ANTEBI DAN
		CENTRAL INDEX KEY:			0001435255

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-28063
		FILM NUMBER:		08851594

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		011 972 2 649 1222

	MAIL ADDRESS:	
		STREET 1:		DELTA THREE INC
		STREET 2:		75 BROAD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>form37780_052108150133-.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2008-05-12</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001435255</rptOwnerCik>
            <rptOwnerName>ANTEBI DAN</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>Senior VP-Sales and Marketing</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Options to purchase Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.162</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2018-05-11</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>200000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Options to purchase 100,000 shares shall vest and become exercisable on May 12, 2009, and options to purchase 25,000 shares shall vest and become exercisable on August 12, 2009, November 12, 2009, February 12, 2010, and May 12, 2010.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Dan Antebi</signatureName>
        <signatureDate>2008-05-21</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----