Exhibit
        32
      
      CERTIFICATION
        OF THE
      PRINCIPAL
        EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER
      PURSUANT
        TO
      18
        U.S.C.
        SECTION 1350,
      AS
        ADOPTED PURSUANT TO
      SECTION
        906 OF THE SARBANES-OXLEY ACT OF 2002
      
      I,
        Daniel
        L. Coury, Sr., the Chief Executive Officer of YP Corp., certify, pursuant
        to 18
        U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
        Act of 2002, that the Annual Report of YP Corp. on Form 10-K for the fiscal
        year
        ended September 30, 2006 fully complies with the requirements of Section
        13(a)
        or 15(d) of the Securities Exchange Act of 1934 and that information contained
        in such Annual Report on Form 10-K fairly presents in all material respects
        the
        financial condition and results of operations of YP Corp.
      
      
        
            
              | Date:
                  December 28, 2006 | /s/
                  Daniel L. Coury, Sr. | 
            
              |  | Daniel
                  L. Coury, Sr. | 
            
              |  | Chief
                  Executive Officer  | 
        
       
      
      I,
        Gary
        L. Perschbacher, the Chief Financial Officer of YP Corp., certify, pursuant
        to
        18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
        Act of 2002, that the Annual Report of YP Corp. on Form 10-K for the fiscal
        year
        ended September 30, 2006 fully complies with the requirements of Section
        13(a)
        or 15(d) of the Securities Exchange Act of 1934 and that information contained
        in such Annual Report on Form 10-K fairly presents in all material respects
        the
        financial condition and results of operations of YP Corp.
      
      
        
            
              | Date:
                  December 28, 2006 | /s/
                  Gary L. Perschbacher | 
            
              |  | Gary
                  L. Perschbacher | 
            
              |  | Chief
                  Financial Officer  |