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 9, 2004, on the consolidated balance
sheet
of YP Corp. as of September 30, 2004 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, 2004, 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