OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
consent to the incorporation by reference in the registration statements of
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
of YP Corp. as of September 30, 2005 and 2004 and the related consolidated
statements of operations, stockholders' equity and comprehensive income and
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.
Epstein, Weber & Conover P.L.C.