Exhibit
23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The
Board
of Directors
YP
Corp.:
We
consent to the incorporation by reference in the registration statements of
YP
Corp., f/k/a YP.Net, Inc., on Form S-8 (File No. 333-107721) filed as of August
7, 2003, of our report dated June 12, 2000, on the consolidated balance sheet
of
YP Corp. as of September 30, 1999 and the related consolidated statements of
operations, stockholders’ equity and comprehensive income and cash flows for
each of the years in the two-year period ended September 30, 1999, which report
appears in YP Corp.’s Annual Report on Form 10-KSB/A (Amendment No.
1).
/s/
Epstein, Weber & Conover P.L.C.
Scottsdale,
Arizona
November
30, 2005