AMENDMENT TO MARKETING AND DISTRIBUTION  AGREEMENT BETWEEN  NET2PHONE,  INC. AND
AMERICOMONLINE.COM, INC.
--------------------------------------------------------------------------------

         This  Amendment  ("Amendment")  amends the Marketing  and  Distribution
Agreement, effective April 3, 2001 ("Agreement") by and between Net2Phone, Inc.,
a Delaware  corporation located at 520 Broad Street,  Newark, New Jersey,  07102
("Net2Phone") and  AmericomOnline.com,  Inc., a Delaware  corporation located at
5555 Triangle Parkway,  Suite 200, Norcross,  Georgia 30092 ("Ameericom").  This
Amendment is made and entered into by and between  Net2Phone  and Americom as of
July 17, 2001 ("Amendment Effective Date").

1.   DEFINITIONS.  Defined  terms  used in this  Amendment  shall  have the same
     meaning as set forth in the

     Agreement except as otherwise provided.

2.   EXHIBIT  A.  Section  1 of  Exhibit  A is  deleted  and  replaced  with the
     following Accounts:


--------------------- -------------------------------- -------------------------
MASS MARKET           DIRECT RESPONSE WAREHOUSE CLUBS  ELECTRONIC OFFICE SUPPLY
--------------------- -------------------------------- -------------------------
        Kmart         QVC                              Best Buy
--------------------- -------------------------------- -------------------------
        Sears         Home Shopping Network            Good Buys
--------------------- -------------------------------- -------------------------
      Home Depot      Costco                           PC Richards
--------------------- -------------------------------- -------------------------
         Ames         Sams                             The Wiz
--------------------- -------------------------------- -------------------------
    Target Stores     BJ's                             Office Max
--------------------- -------------------------------- -------------------------
      Bradlee's       Shop at Home                     Staples
--------------------- -------------------------------- -------------------------
       Walmart                                         Comp USA
--------------------- -------------------------------- -------------------------
        Shopco                                         Office Depot
--------------------- -------------------------------- -------------------------
       ToysR'Us                                        Fry's Electronics
--------------------- -------------------------------- -------------------------
      JC Penney                                        Amazon
--------------------- -------------------------------- -------------------------
     Fred Meyer's                                      Radio Shack
--------------------- -------------------------------- -------------------------
        Lowe's                                         Circuit City
--------------------- -------------------------------- -------------------------
   All Supermarkets                                    CTC
--------------------- -------------------------------- -------------------------
   All Drug Stores                                     Good Guys
--------------------- -------------------------------- -------------------------
       Zellers
--------------------- -------------------------------- -------------------------

         Americom  cannot sell  Product to any Account for sale by such  Account
outside the United States and Canada. Additional Accounts may be added from time
to time upon mutual written agreement of Net2Phone and Americom.

3.   EXHIBIT B. Exhibit B of the  Agreement is deleted and replaced with Exhibit
     B attached hereto.

4.   EFFECT OF  AMENDMENT.  Except as expressly  amended by this  Amendment  the
     Agreement shall remain in full force and effect.

IN WITNESS  WHEREOF,  Net2Phone and Americom have executed this  Amendment as of
the  Amendment  Effective  Date.  All signed copies of this  Amendment  shall be
deemed originals.

AMERICOMONLINE.COM, INC.                    NET2PHONE, INC.

-----------------------------                ------------------------------
By                                           By
   Lee Feist                                   Scott W. Andersen
-----------------------------                -------------------------------
Name (Print)                                 Name (Print)
  President                                    EVP Sales
-----------------------------                -------------------------------
Title                                        Title
     7/17/01                                   7/23/01
-----------------------------                ------------------------------
Date                                         Date

<PAGE>

                                    EXHIBIT B


Net2Phone Products are as follows.
--------------------------------------- ----------------------------------------
      PRODUCT                             NET INVOICE PRICE LIST TO AMERICOM
                                          ACCOUNTS
--------------------------------------- ----------------------------------------
          Andrea Headsets
--------------------------------------- ----------------------------------------
        Plantronics Headsets
--------------------------------------- ----------------------------------------
            YAP Headsets
--------------------------------------- ----------------------------------------
           YAP USB Phones
--------------------------------------- ----------------------------------------
             Aplio Rave
--------------------------------------- ----------------------------------------


2.   Business Growth Fund.  Net2Phone  agrees to fund letters of credit ("LC's")
     to  facilitate  the  purchase  by  Americom  of VoIP  Products  ("New  VoIP
     Products") other than Net2Phone's existing inventory of the Products listed
     in Section 1 of this Exhibit B.  Net2Phone  shall have the right to approve
     the New VoIP  Products  that are  purchased  using  the  LC's.  Net2Phone's
     commitment to fund LC's will not arise until Americom  reaches a cumulative
     Net Invoice Revenue milestone to be mutually established by the parties. In
     addition,  the total  aggregate  amount of the LC's shall not exceed 25% of
     the Net  Invoice  Revenue  that  Net2Phone  receives  from the  Accounts in
     connection  with the  sale of the  Products  listed  in  Section  1 of this
     Exhibit B.

3.   Repackaging  of  Products.  Americom  (or its agent)  shall  repackage  the
     Products according to Americom's specifications and Net2Phone's approval of
     such  specifications  (such  approval  not to be  unreasonably  withheld or
     delayed).  Net2Phone shall be responsible for paying for the repackaging of
     the  Products,  and shall also be  responsible  for all costs and  expenses
     associated  with the design and production of any collateral  material that
     Net2Phone  wants to place in the new packaging.  Prior to entering into any
     obligations  for the design or repackaging of the Products,  Americom shall
     obtain Net2Phone's written authorization therefore Americom shall reimburse
     Net2Phone  for  one-half  (1/2) of the  repackaging  costs  for all  unsold
     Product if (i) Americom  terminates  this Agreement  without cause, or (ii)
     Net2Phone terminates this Agreement for cause.