UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION
                          WASHINGTON, D.C.  20549

                                 FORM 10-K/A
(Mark One)
[X]  ANNUAL REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934
     For the fiscal year ended January 2, 1999.
     Or

[ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934
     For the transition period from _____________ to ____________.

                      Commission File Number 0-22561

                              eFax.com, Inc.

          (Exact name of Registrant as specified in its charter)

                Delaware                           77-0182451
   (State or other jurisdiction of     (I.R.S. Employer Identification No.)
   incorporation or Organization)

              1378 Willow Road, Menlo Park, California 94025
          (Address of principal executive offices)   (Zip Code)

     Registrant's telephone number, including area code: (650) 324-0600

Securities registered pursuant to Section 12(b) of the Act:   None

Securities registered pursuant to Section 12(g) of the Act:   Common Stock,
                                                              $.01 par value

     Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days.  Yes [X]   No [  ]

     Indicate by check mark if disclosure of delinquent filers pursuant to
Item 405 of Regulation S-K is not contained herein, and will not be
contained, to the best of registrant's knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form
10-K or any amendment to this Form 10-K.  [  ]

     As of March 31, 1999, the aggregate market value of the voting stock
held by non-affiliates of the Registrant was approximately $207,530,859
based upon the closing sales price of the Common Stock as reported on the
Nasdaq National Market on such date.  Shares of Common Stock held by
officers, directors and holders of more than ten percent of the outstanding
Common Stock have been excluded from this calculation because such persons
may be deemed to be affiliates.  The determination of affiliate status is
not necessarily a conclusive determination for other purposes.

As of March 31, 1999, the Registrant had outstanding 12,346,796 shares of
Common Stock.

Amendment to filing of Annual Report on Form 10-K to modify redacted language
contained in "Revision D to Master Development, Purchase and Distribution
License Agreement" dated as of December 22, 1998, which agreement is the
subject of a confidential request (Form 10-K Exhibit 10.51). No other portions
of the filing of Annual Report on Form 10-K are amended hereby.

                        ----------------------------

                    DOCUMENTS INCORPORATED BY REFERENCE:

     Portions of the following documents are incorporated by reference in
this report: Registrant's Proxy Statement for its 1999 Annual Meeting of
Stockholders which will be filed with the Securities and Exchange Commission
no later than 120 days after January 2, 1999. (Part III).



     This Report on Form 10-K/A includes 39 pages with the Index to Exhibits
located on page 5.

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<CAPTION>
                               EFAX.COM, INC.
                                  INDEX TO
                         ANNUAL REPORT ON FORM 10-K/A
                       FOR YEAR ENDED JANUARY 2, 1999


                                                                      Page
                                                                      ----
<S>       <C>                                                          <C>
                                   PART IV

Item 14     Exhibits, Financial Statement Schedules, and Reports
            on Form 8-K                                                 3
Signatures                                                              4

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                                    PART IV

ITEM 14.    EXHIBITS, FINANCIAL STATEMENT SCHEDULES, AND REPORTS ON FORM 8-K
   (a)   The following documents are filed as part of this Report:

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       1.  Financial Statements.
           ---------------------

                                                                        Page
                                                                        ----
       <S>                                                              <C>
        Independent Auditors' Report...................................  32
        Consolidated Balance Sheets as of December 31, 1998 and 1997...  33
        Consolidated Statements of Operations for the Year Ended
          December 31, 1998, the Year Ended December 31, 1997, and the
          Nine Months Ended December 31, 1996..........................  34
          Consolidated Statements of Stockholders' Equity (Deficit) the
          Year Ended December 31, 1998, the Year Ended December 31, 1997,
          and the Nine Months Ended December 31, 1996..................  35
        Consolidated Statements of Cash flows for the Year Ended
          December 31, 1998, the Year Ended December 31, 1997,
          and the Nine Months Ended December 31, 1996..................  36
        Notes to Consolidated Financial Statements.....................  37

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        2. Financial Statement Schedules.
           ------------------------------

        Schedule II - Valuation and Qualifying Accounts (see page 51)
Schedules not listed above have been omitted because the information
required to be set forth therein is not applicable or is shown in the
financial statements or notes thereto.

        3. Exhibits.
           ---------

        Set forth below is a list of management contracts and compensatory
plans and arrangements required to be filed as Exhibits by Item 14(a)(3).

  10.2**  1989 Stock Option Plan, as amended and restated, and forms of
          Stock Option Agreements thereunder.
  10.3**  1995 Stock Plan, as amended and restated, and form of Stock Option
          Agreement thereunder.
  10.4**  1997 Director Stock Option Plan and form of Stock Option Agreement
          thereunder.
  10.5**  1997 Employee Stock Purchase Plan and forms of agreements
          thereunder.
  10.28** Common Stock Purchase Option dated as of March 29, 1996 by and
          between Registrant and Steven J. Carnevale.
  10.29** Common Stock Purchase Option dated as of March 29, 1996 by and
          between Registrant and Thomas B. Akin.

-------------
**     Incorporated by reference to the identically numbered exhibits filed
in response to Item 16(a), "Exhibits", of the Company's Registration
Statement on Form S-1, as amended, (File No. 333-23763), which was declared
effective on June 10, 1997.

     (b)     Reports on Form 8-K.  No Reports on Form 8-K were filed by the
Registrant during the fourth quarter of 1998.

     (c)     Exhibits Pursuant to Item 601 of Regulation S-K.  The exhibits
required by this Item are listed in the Exhibit Index attached hereto, which
is incorporated by reference.

     (d)     Financial Statement Schedules.   The financial statement
schedule required by this Item is listed under Item 14(a)(2) above.


                                      3

<PAGE>    4




                                  SIGNATURES

     Pursuant to the requirements of Section 13 or 15(d) of the Securities
and Exchange Act of 1934, the registrant has duly caused this Report to be
signed on its behalf by the undersigned, thereunto duly authorized, in the
city of Menlo Park, State of California on the 15th day of June, 1999.

                                                   EFAX.COM, INC.

                                        By:  /s/  EDWARD R. PRINCE, III
                                             -----------------------------
                                                Edward R. Prince, III,
                                             Chief Executive Officer and
                                                Chairman of the Board

     Pursuant to the requirements of the Securities Exchange Act of 1934,
this Report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the date indicated.

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          Signatures                  Title                       Date
--------------------------  -----------------------------   ----------------
<S>                         <C>                              <C>
/s/  EDWARD R. PRINCE, III  Chief Executive Officer and       June 15, 1999
--------------------------  Chairman of the Board
 (Edward R. Prince, III)    (Principal Executive Officer)

/s/   TODD J. KENCK         Vice President of Finance,        June 15, 1999
--------------------------  Chief Financial Officer,
     (Todd J. Kenck)        and Secretary (Principal
                            Financial and Accounting Officer)


/s/  THOMAS B. AKIN*        Director                          April 9, 1999
--------------------------
   (Thomas B. Akin)

/s/  DOUGLAS Y. BECH*       Director                          April 9, 1999
--------------------------
  (Douglas Y. Bech)

/s/  STEVEN J. CARNEVALE*   Director                          April 9, 1999
---------------------------
  (Steven J. Carnevale)

/s/  LON B. RADIN*          Director                          April 9, 1999
---------------------------
      (Lon B. Radin)


/s/  ALBERT E. SISTO*       Director                          April 9, 1999
---------------------------
    (Albert E. Sisto)


* By: /s/ TODD J. KENCK                                       June 15, 1999
---------------------------
(Todd J. Kenck, as Attorney-
 in-Fact)

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<PAGE>    5


                                Exhibit Index
                                -------------

                                eFax.com, Inc.
               Exhibits Pursuant to Item 601 of Regulation S-K
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<CAPTION>

     (a) Exhibits

<S>     <C>
10.51#   Revision D to Master Development, Purchase and Distribution
         License Agreement dated as of December 22, 1998 by and between
         Registrant and Hewlett-Packard Company which incorporates by
         reference Master Development, Purchase and Distribution License
         Agreement dated effective as of January 31, 1997 by and between
         Registrant and Hewlett-Packard Company (Exhibit 10.36^**).

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