| 1) | Registration      Statement (Form S-8 No. 333-43776) of MCF Corporation pertaining to the      NetAmerica.com Corporation 1999 Stock Option Plan and Options Granted to      Employees and Consultants Pursuant to Individual    Agreements; |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Registration      Statement (Form S-8 No. 333-137913) of MCF Corporation pertaining to the      Amended 2003 Stock Option and Incentive Plan, Amended 2002 Employee Stock      Purchase Plan and 2006 Directors’ Stock Option and Incentive      Plan; |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Registration      Statement (Form S-8 No. 333-109047) of MCF Corporation pertaining to the      2003 Stock Option and IncentivePlan; |
|-----|--------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Registration      Statement (Form S-8 No. 333-105375) of MCF Corporation pertaining to the      2002 Employee Stock Purchase Plan;and |
|-----|---------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Registration      Statement (Form S-8 No. 333-41290) of MCF Corporation pertaining to the      Ratexchange Corporation 2000 Stock Option and Incentive    Plan; |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | Registration      Statement (Form S-8 No. 333-146302) of MCF Corporation pertaining to the      MCF Corporation 2001 Stock Option and Incentive Plan and Amended 2003      Stock Option and Incentive Plan; |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Registration      Statement (Form S-3 No. 333-118708) of MCF  Corporation; |
|-----|----------------------------------------------------------------------------|

| (8) | Registration      Statement (Form S-3 No. 333-106831) of MCF  Corporation; |
|-----|----------------------------------------------------------------------------|

| (9) | Registration      Statement (Form S-3 No. 333-96605) of MCF Corporation;  and |
|-----|-------------------------------------------------------------------------------|

| (10) | Registration      Statement (Form S-1 No. 333-132990) of MCF  Corporation. |
|------|----------------------------------------------------------------------------|

| (11) | Registration      Statement (Form S-4 No. 333-138870) of MCF  Corporation. |
|------|----------------------------------------------------------------------------|

|                           | /s/      Ernst & Young LLP |
|--------------------------------|--------------------------------|
|                           |                           |
| San      Francisco, California |                           |
| April      28, 2009            |                           |

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