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 18, 2006, on the consolidated balance
sheet of YP Corp. as of September 30, 2006 and 2005 and the related consolidated
statements of operations, stockholders' equity and cash flows for each of
the
years in the three-year period ended September 30, 2006, which report appears
in
YP Corp.’s Annual Report on Form 10-K.
/s/
Epstein, Weber & Conover P.L.C.
Scottsdale,
Arizona
December
21, 2006