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 December 20, 2001, on the consolidated balance
sheet of YP Corp. as of September 30, 2001 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, 2001, 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