Exhibit
23.2
Consent
of Epstein, Weber & Conover P.L.C.
Independent
Certified Public Accountants
We
consent to the incorporation by reference in this Registration Statement on
Form
S-8 pertaining to the YP Corp. Amended and Restated 2003 Stock Plan, of our
report dated December 18, 2006, with respect to our audit of the financial
statements of YP Corp., included in its Annual Report on Form 10-K as of
September 30, 2006 and for the year then ended, filed with the Securities
Exchange Commission.
/s/
Epstein, Weber & Conover P.L.C.
Scottsdale,
Arizona
February
20, 2007