SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549

                                  _____________

                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

         Date of Report (Date of earliest event reported) is May 11, 2004

                                    YP CORP.

             (Exact name of registrant as specified in its charter)


           NEVADA                        000-24217              85-0206668
- -------------------------------   ----------------------  ----------------------
(State or other jurisdiction of  (Commission File Number)     (IRS Employer
 incorporation or jurisdiction)                           Identification Number)



4940 E. JASMINE STREET, SUITE 105, MESA,
              ARIZONA                                                  85205
- -------------------------------------------------                 --------------
        (Address of principal
           executive office)                                        (Zip Code)


Registrant's telephone number, including area code: (480) 654-9646

                                  YP.NET, INC.
                                  (former name)


Item 7.   EXHIBITS.

EXHIBIT  NO.     ITEM
- ------------     ----

99.1             Press  Release  dated  May  11,  2004  reporting  the
                 Registrant's  earnings  for  the  second fiscal quarter
                 ended  March  31,  2004.



Item 12.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On May 11, 2004, YP Corp. issued a press release announcing its earnings for the
second  fiscal  quarter  ended  March  31, 2004.  A copy of the press release is
attached  as  Exhibit  99.1.

The  information  in  this Form 8-K and the Exhibit attached hereto shall not be
deemed  "filed"  for  purposes  of Section 18 of the Securities Act of 1934, nor
shall  it be deemed incorporated by reference in any filing under the Securities
Act  of  1934,  except  as shall be expressly set forth by specific reference in
such  filing.


                                      SIGNATURES

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  hereunto  duly  authorized.

Date:  May 11, 2004                   YP  CORP.


                                      /s/  Angelo  Tullo
                                      ------------------------------------------
                                      Angelo  Tullo,  Chairman  and  Chief
                                      Executive  Officer