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 9, 2005, on the consolidated balance
      sheet
      of YP Corp. as of September 30, 2005 and 2004 and the related consolidated
      statements of operations, stockholders' equity and comprehensive income and
      cash
      flows for each of the years in the three-year period ended September 30, 2005,
      which report appears in YP Corp.’s Annual Report on Form 10-K.
    
    /s/
      Epstein, Weber & Conover P.L.C.
    
    Scottsdale,
      Arizona
    December
      9, 2005