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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>0001204459-07-001318.txt : 20070817
<SEC-HEADER>0001204459-07-001318.hdr.sgml : 20070817
<ACCEPTANCE-DATETIME>20070817125804
ACCESSION NUMBER:		0001204459-07-001318
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070630
FILED AS OF DATE:		20070817
DATE AS OF CHANGE:		20070817

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MPHASE TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000825322
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-TELEPHONE INTERCONNECT SYSTEMS [7385]
		IRS NUMBER:				222287503
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		587 CONNECTICUT AVE
		STREET 2:		PO BOX 566
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06854
		BUSINESS PHONE:		2038312212

	MAIL ADDRESS:	
		STREET 1:		587 CONNECTICUT AVE
		STREET 2:		PO BOX 566
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06854

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TECMA LABORATORIES INC
		DATE OF NAME CHANGE:	19980915

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SMILEY MARTIN S
		CENTRAL INDEX KEY:			0001126814

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-30202
		FILM NUMBER:		071064506

	BUSINESS ADDRESS:	
		STREET 1:		C/O MPHASE TECHNOLOGIES INC
		STREET 2:		587 CONNECTICUT AVENUE P O BOX 960
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06854-0960
		BUSINESS PHONE:		2038312242

	MAIL ADDRESS:	
		STREET 1:		C/O MPHASE TECHNOLOGIES INC
		STREET 2:		587 CONNECTICUT AVENUE PO BOX 960
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06854-0960
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2007-06-30</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>1</form4TransactionsReported>

    <issuer>
        <issuerCik>0000825322</issuerCik>
        <issuerName>MPHASE TECHNOLOGIES INC</issuerName>
        <issuerTradingSymbol>XDSL</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001126814</rptOwnerCik>
            <rptOwnerName>SMILEY MARTIN S</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O MPHASE TECHNOLOGIES INC</rptOwnerStreet1>
            <rptOwnerStreet2>587 CONNECTICUT AVENUE PO BOX 960</rptOwnerStreet2>
            <rptOwnerCity>NORWALK</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06854-0960</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-04-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value>L</value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>1750000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10623198</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Performance Compensation Approved by the Board of Directors</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Martin Smiley</signatureName>
        <signatureDate>2007-08-15</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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