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                                                                   EXHIBIT 10.17

THESE SECURITIES ARE SUBJECT TO RESTRICTIONS ON TRANSFER AS SET FORTH ON THE
REVERSE.

                             AMENDED AND RESTATED
                                PROMISSORY NOTE
                                   ISSUED BY
                              BOARDRUSH MEDIA LLC

                   6.32% Secured Non-Recourse Note due 2004


No. 3                                                              $2,110,618.28

     Boardrush Media LLC, a limited liability company formed under the laws of
the State of New York ("Issuer"), for value received, hereby promises to pay to
JFAX.COM, Inc., or registered assigns (the "holder"), the principal sum of
$2,110,618.28 on December 31, 2002 (the "Maturity Date"), and to pay interest
thereon from January 1, 2000, or from the most recent Interest Payment Date to
which interest has been paid or duly provided for, payable monthly on the last
Business Day of each month, commencing in January 2000, at a rate of 6.32% per
annum.  Interest shall be computed on the basis of a 360-day year of twelve 30-
day months.  The interest so payable, and punctually paid or duly provided for,
will be paid to the person in whose name this Note (or a predecessor note) is
registered at the close of business on the fifth Business Day next preceding the
Maturity Date.  Any such interest not so punctually paid or duly provided for
will forthwith cease to be payable to the Holder on such regular record date and
may either be paid to the person in whose name this Note is registered at the
close of business on a special record date for the payment of such defaulted
interest, to be fixed by the Issuer, or be paid at any time in any other lawful
manner.

     This Note is issued pursuant to a Note Agreement, dated as of March 17,
1997 (as amended by a letter agreement, dated as of June 1, 1999, and a
modification agreement, dated as of January 1, 2000, the "Note Agreement"),
between the Issuer and JFAX.COM, Inc., as the initial Investor named therein,
and is subject to the provisions thereof, including the restrictions on transfer
contained therein.  The Notes shall be issuable solely in denominations of
$100,000 and integral multiples of $1,000 in excess thereof.  Terms used herein
and not otherwise defined shall have the meanings set forth in the Note
Agreement.

     The indebtedness evidenced by this Note is, to the extent provided in the
Note Agreement, subject to the provisions stating that this Note is a non-
recourse obligation of the Issuer, with recourse solely against the Collateral,
as provided in Section 5.2 of the Note Agreement, and provisions permitting
payment of this Note by the Issuer through the provision of consulting services
to JFAX.COM, Inc., as provided in Section 5.3 of the Note Agreement, and this
Note is issued subject to the provisions of the Note Agreement with respect
thereto, including Section 5.4 of the Note Agreement.  The holder of this Note,
by accepting the same, agrees to and shall be bound by such provisions.

     Payment of this Note will be made by wire transfer to the address or
account specified by the holder or, in the absence of such specification, by
check mailed to the holder at his address appearing in the Notes register.

     Upon the occurrence of any Event of Default under the Note Agreement, this
Note (including principal, interest, and all other amounts) shall be immediately
due and payable.  This Note is subject to redemption, either (a) mandatorily, in
whole, at such time as the common stock of JFAX.COM, Inc. has become publicly
traded (as defined for purposes of the Note Agreement) and the Issuer, Mr. Jens
Muller and their Affiliates have sold at least $6 million in value of such
common stock, or (b) optionally, in whole or in part, at the option of the
Issuer, in either case at 100% of the principal amount hereof (or the portion to
be redeemed) together with accrued interest to the redemption date, as set forth
in the Note Agreement.

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     The Notes are issuable only in registered form without coupons and
transfers will be effected only on the Notes register maintained as provided in
Section 7.5 of the Note Agreement.

     The undersigned Issuer hereby waives presentment, demand, notice of
dishonor, protest and all other demands and notices in connection with the
delivery, acceptance, performance and enforcement of this Note.


IN WITNESS WHEREOF, the Issuer has caused this Note to be duly executed.


Dated: January 1, 2000


                                                 BOARDRUSH MEDIA LLC


                                                 By:   /s/  Jens Muller
                                                     -----------------------
                                                     Name:  Jens Muller
                                                     Title: Manager




THESE SECURITIES HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS
AMENDED, OR ANY STATE SECURITIES LAWS AND MAY NOT BE SOLD, OFFERED FOR SALE,
PLEDGED OR HYPOTHECATED EXCEPT IN ACCORDANCE THEREWITH.

THESE SECURITIES ARE SUBJECT TO RESTRICTIONS ON TRANSFER CONTAINED IN THE NOTE
AGREEMENT, DATED AS OF MARCH 17 1997, BETWEEN BOARDRUSH LLC, AS ISSUER, AND JFAX
COMMUNICATIONS, INC., AS THE INVESTOR NAMED THEREIN, A COPY OF WHICH IS ON FILE
AT THE PRINCIPAL EXECUTIVE OFFICES OF JFAX COMMUNICATIONS, INC., AND WHICH
RESTRICTIONS REQUIRE, AS A CONDITION TO ANY TRANSFER, APPROPRIATE DOCUMENTATION
TO EVIDENCE COMPLIANCE WITH APPLICABLE SECURITIES LAWS, INCLUDING AN OPINION OF
COUNSEL WITH RESPECT THERETO.

NO REGISTRATION OF TRANSFER OF THIS SECURITY WILL BE EFFECTED ON THE NOTES
REGISTER UNLESS AND UNTIL SUCH RESTRICTIONS ARE COMPLIED WITH.

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