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