EXHIBIT 23.1


Independent Registered Public Accounting Firm's Consent


We consent to the incorporation by reference in this  Registration  Statement on
Form  S-8  of  our  report  dated  September  14,  2004  on  our  audits  of the
consolidated  financial  statements of FONAR  Corporation and Subsidiaries as of
June 30, 2004 and 2003 and for each of the three years in the period  ended June
30, 2004.

                                                     /s/ Marcum & Kliegman LLP
                                                     Marcum & Kliegman LLP


New York, New York
February 15, 2005