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