| (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 Incentive                  Plan; |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (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-3 No. 333-118708) of MCF Corporation; |
|-----------------|---------------------------------------------------------------------------------------|

| (7)   | Registration                  Statement (Form S-3 No. 333-106831) of MCF                  Corporation; |
|-----------------|--------------------------------------------------------------------------------------------------------|

| (8)   | Registration                  Statement (Form S-3 No. 333-96605) of MCF Corporation;                  and |
|-----------------|-----------------------------------------------------------------------------------------------------------|

| (9)   | Registration                  Statement (Form S-1 No. 333-132990) of MCF                  Corporation. |
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|   | /s/ ERNST & YOUNG              LLP |
|--------|----------------------------------------|

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