<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>doc8.txt
<DESCRIPTION>EXHIBIT 23
<TEXT>
                          INDEPENDENT AUDITORS' CONSENT

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 5, 2003, on the consolidated
balance sheets of YP Corp. as of September 30, 2003 and 2002 and the related
consolidated statements of operations, stockholders' equity and comprehensive
income (loss) and cash flows for each of the years in the three-year period
ended September 30, 2003, which report appears in Amendment No. 2 to the
September 30, 2003 Annual Report on Form 10-KSB/A of YP Corp.


Epstein, Weber & Conover P.L.C.

Scottsdale, Arizona
September 23, 2004


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</TEXT>
</DOCUMENT>
