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 2, 2002, on the consolidated balance
sheet
of YP Corp. as of September 30, 2002 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, 2002, which report
appears in YP Corp.’s Annual Report on Form 10-KSB/A (Amendment No.
4).
/s/
Epstein, Weber & Conover P.L.C.
Scottsdale,
Arizona
November
30,
2005