Exhibit 23.4
Stikeman Elliott LLP Barristers & Solicitors
5300 Commerce Court West, 199 Bay Street, Toronto, Canada M5L 1B9
Tel: (416) 869-5500 Fax: (416) 947-0866 www.stikeman.com
| February 5, 2007 File | |
Merge Technologies Incorporated |
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Dear Sirs/Mesdames:
Re: Offering of Common Stock
Reference is made to the Registration Statement on Form S-1 filed by Merge Technologies Incorporated (the “Company”) with the Securities and Exchange Commission (the “Registration Statement”), relating to the Company’s proposed issuance of up to 4,568,161 shares of common stock in exchange for exchangeable shares of Merge Cedara ExchangeCo Limited, as described in greater detail in the Registration Statement.
We hereby consent to the use of our firm name in the Registration Statement under the headings “Material Canadian Federal Income Tax Considerations” and “Legal Matters”.
| Yours truly, |
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| Stikeman Elliott LLP | TORONTO |
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| MONTREAL |
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| OTTAWA |
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| CALGARY |
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| VANCOUVER |
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| NEW YORK |
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| LONDON |
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| SYDNEY |
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/efr