-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Ct557UelbNbrf3mwbtjT+QGf5fqZoUEzMAhF3j3v1WOCIYFoMR0ZIqMp9yB6dLHx
 6BLCwmutBhxJn79oVQ9CDw==

<SEC-DOCUMENT>0001015402-03-005097.txt : 20031231
<SEC-HEADER>0001015402-03-005097.hdr.sgml : 20031231
<ACCEPTANCE-DATETIME>20031230174611
ACCESSION NUMBER:		0001015402-03-005097
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20031230
ITEM INFORMATION:		
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20031231

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YP NET INC
		CENTRAL INDEX KEY:			0001045742
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				850206668
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24217
		FILM NUMBER:		031078680

	BUSINESS ADDRESS:	
		STREET 1:		4840 E JASMINE ST
		STREET 2:		STE 110
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020
		BUSINESS PHONE:		4806549646

	MAIL ADDRESS:	
		STREET 1:		4840 EAST JASMINE STREET
		STREET 2:		SUITE 105
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RIGL CORP
		DATE OF NAME CHANGE:	19980707

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RENAISSANCE INTERNATIONAL GROUP LTD
		DATE OF NAME CHANGE:	19980115
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>doc1.txt
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C.  20549
                                  _____________

                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

      Date of Report (Date of earliest event reported) is December 30, 2003

                                  YP.NET, INC.

             (Exact name of registrant as specified in its charter)


            NEVADA                      000-24217               85-0206668
- -------------------------------   ----------------------  ----------------------
(State or other jurisdiction of  (Commission File Number)     (IRS Employer
 incorporation or jurisdiction)                           Identification Number)


4940 E. JASMINE STREET, SUITE 105, MESA,
                ARIZONA                                            85205
- -----------------------------------------                    -----------------
         (Address of principal                                  (Zip Code)
           executive office)


Registrant's telephone number, including area code: (480) 654-9646


<PAGE>
Item 7.   EXHIBITS.

<TABLE>
<CAPTION>
EXHIBIT NO.  ITEM
- -----------  ----
<C>          <S>
99.1         Press  Release  dated  December  30,  2003
             reporting the Registrant's earnings for the
             fiscal year ended September 30, 2003.
</TABLE>



Item 12.   RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On December 30, 2003, YP.Net, Inc. issued a press release announcing its
earnings for the fiscal year ended September 30, 2003. A copy of the press
release is attached as Exhibit 99.1.

The information in this Form 8-K and the Exhibit attached hereto shall not be
deemed "filed" for purposes of Section 18 of the Securities Act of 1934, nor
shall it be deemed incorporated by reference in any filing under the Securities
Act of 1934, except as shall be expressly set forth by specific reference in
such filing.


                                   SIGNATURES

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  hereunto  duly  authorized.

Date:  December 30, 2003                      YP.NET,  INC.



                                              /s/  Angelo Tullo
                                              ----------------------------------
                                              Angelo Tullo, Chairman and Chief
                                              Executive Officer


                                        2
<PAGE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>doc2.txt
<DESCRIPTION>EXHIBIT 99.1
<TEXT>

YP.NET REPORTS APPROXIMATELY 144% INCREASE IN REVENUE, 227% INCREASE IN
OPERATING INCOME AND 114% INCREASE IN NET INCOME

Mesa,  Arizona  -  (Business  Wire)

December 30, 2003

YP.NET, Inc.(TM), (OTCBB: YPNT) a leading provider of nationwide Internet Yellow
Pages  and  related  services reported its financial results for the fiscal year
ended  September  30,  2003. Net Revenue for the fiscal year ended September 30,
2003  was  $30,767,444  compared  to $12,618,126 for the comparable period ended
September  30, 2002, an increase of approximately 144%.  The increase in revenue
is  principally  the  result  of  an  increase  in  the  number  of our Internet
Advertising Package(TM) ("IAP") customers. The Company had approximately 255,376
IAP  customers  at  September  30,  2003  compared  to approximately 113,565 IAP
customers  at  September  30,  2002,  an  increase  of  approximately 125%.  The
increase  in  IAP  customers  is  due  to the continued success of our marketing
program.  YP.Net  utilizes  direct mailings as its primary marketing program and
the  sale  of  IAPs  generates  its  principal  revenue.

Operating  income  for  the  fiscal year ended September 30, 2003 was $9,222,868
compared  to  $2,820,625 in the comparable period in fiscal 2002, an increase of
approximately  227%.  Operating margins improved to 30% from 22%.  Income before
income  taxes  for  the  fiscal  year  ended  September  30, 2003 was $9,961,043
compared  to  $3,450,489  in  the  comparable  period  in  2002,  an increase of
approximately 189%.  Pre-tax margins increased to 32% in fiscal 2003 from 27% in
fiscal  2002.  The  increased  operating  and  pre-tax margins are the result of
additional  IAP  customers and the leveraging of certain fixed costs relating to
acquiring  and  servicing  these  customers.

Net  profits  for  the  fiscal year ended September 30, 2003 were $7,923,891, or
$0.18  per  share,  compared to net profits of $3,696,463, or $0.09 per share in
the comparable period in 2002 or an increase of approximately 114% in net income
despite the much higher provision for taxes in fiscal 2003. Net margins were 26%
for  the  fiscal  year  ended September 30, 2003 versus 29% for fiscal 2002. The
decrease  in  net  margin  is  due  to  a  higher  tax provision in fiscal 2003,
resulting  from  our increased profitability, compared to the prior year period.

Angelo  Tullo,  YP.Net's CEO commented, "Our momentum continues. The solid basis
of  our  business  model, combined with the strong growth in the Internet Yellow
Pages  industry,  is reflected in these extraordinary financial results. We look
forward  to  continued  strong  growth  in fiscal 2004 as we launch our national
YP.Com  branding  campaign.  We  strive  for  100% customer satisfaction for our
advertisers,  as  well  as  being the online Yellow Pages of choice for Internet
users  nationwide."

The  provision  for  income  taxes  was  $2,037,152  for  the  fiscal year ended
September  30,  2003 versus a benefit of $245,974 for comparable period in 2002.
The  increase  in  tax provision results from the increased profitability of the
Company  offset  by  tax  planning  initiatives and the use of our remaining net
operating  loss  carryforwards.

Net  profits  for  the  fiscal year ended September 30, 2003 were $7,923,891, or
$0.18  per  share,  compared to net profits of $3,696,463, or $0.09 per share in
the comparable period in 2002 or an increase of approximately 114% in net income
despite the much higher provision for taxes in fiscal 2003. Net margins were 26%
for  the  fiscal  year  ended September 30, 2003 versus 29% for fiscal 2002. The
decrease  in  net  margin  is  the result of the previously mentioned higher tax
provision  in  fiscal  2003  compared  to  the  prior  year  period.


<PAGE>
ABOUT  YP.NET,  INC.

YP.Net  Inc., a leading provider of Internet-based Yellow Pages services, offers
an  Internet  Advertising  Package  ("IAP") that includes a Mini-WebPage(TM) and
Preferred Listing through its Yellow Pages web site at www.YP.Com. The Company's
web site contains listings for approximately 18 million businesses in the United
States  and  150  million  individuals  in  the  United States and Canada. As of
September  30,  2003,  YP.Net,  Inc.  has  255,376  IAP  advertisers.

YP.Net  also  provides  an  array of other Internet services that complement its
Yellow  Pages  web  site,  including  an  Internet  Dial-Up Package(TM) (dial-up
Internet  access)  and  QuickSite(TM)  (web  site  design  &  hosting services).

YP.Net  is  a longstanding member, exhibitor and sponsor of the two major Yellow
Pages trade associations - Yellow Page Integrated Media Association "YPIMA," the
major trade association of Yellow Pages publishers throughout the world, and the
Association  of  Directory Publishers "ADP," which mostly represents independent
Yellow  Pages  publishers.  YP.Net,  Inc.  is  based  in  Mesa,  AZ.  For  more
information,  visit  the  web  site  at  www.YP.Com.

This  press  release  includes  statements  that  constitute  "forward-looking
statements,"  which  are  often  characterized  by  the terms "may," "believes,"
"projects,"  "expects,"  or  "anticipates," and do not reflect historical facts.
Specific forward-looking statements contained in this press release include, but
are  not  limited  to  the Company's (i) expectation of continued momentum; (ii)
anticipation  of  continued  strong  growth;  and  (iii)  launch of its branding
campaign.

Forward-looking  statements  involve risks, uncertainties and other factors that
may  cause  actual  results,  performance  or  achievements  of  YP.Net  and its
subsidiary  to  be  materially different from those expressed or implied by such
forward-looking  statements. Factors that could affect the Company's results and
cause  them  to  materially  differ  from those contained in the forward-looking
statements contained herein include, without limitation the Company's failure to
attract  or  obtain  new  Internet Advertising Package customers, to realize the
desired  results  of  its  marketing  and solicitation efforts or the failure to
launch  its  branding  campaign.

Other  factors  that  may  affect  forward-looking  statements and the Company's
business  generally  include but are not limited to: (i) the success of existing
competitors  and  the  introduction  of  new competitors in the market; (ii) the
impact of existing or new regulation on the Company's marketing and solicitation
efforts;  (iii)  risk  factors  and  cautionary statements made in the Company's
Annual  Report  on Form 10-KSB for the period ended September 30, 2003; and (iv)
other  factors  that YP.Net is currently unable to identify or quantify, but may
exist  in  the  future.

Forward-looking  statements  speak  only  as of the date the statement was made.
YP.Net does not undertake and specifically declines any obligation to update any
forward-looking  statements.


Public  Relations  contact:

YP.Net,  Inc.
David  Iannini
Chief  Financial  Officer
YP.Net,  Inc.
480-654-9646  x1258
Fax  480-654-9747


<PAGE>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
