| (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; |
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| (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; |
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| (3) | Registration                    Statement (Form S-8 No. 333-109047) of MCF Corporation pertaining                    to the                    2003 Stock Option and Incentive                    Plan; |
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| (4) | Registration                    Statement (Form S-8 No. 333-105375) of MCF Corporation pertaining                    to the                    2002 Employee Stock Purchase Plan;                    and |
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| (5) | Registration                    Statement (Form S-8 No. 333-41290) of MCF Corporation pertaining                    to the                    Ratexchange Corporation 2000 Stock Option and Incentive                    Plan; |
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| (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; |
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| (7) | Registration                    Statement (Form S-3 No. 333-118708) of MCF                    Corporation; |
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| (8) | Registration                    Statement (Form S-3 No. 333-106831) of MCF                    Corporation; |
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| (9) | Registration                    Statement (Form S-3 No. 333-96605) of MCF Corporation;                    and |
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| (10) | Registration                    Statement (Form S-1 No. 333-132990) of MCF                    Corporation. |
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| (11) | Registration                    Statement (Form S-4 No. 333-138870) of MCF                    Corporation. |
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|   | /s/                ERNST & YOUNG LLP |
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