EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-3 of our report dated  September  __, 2001,  relating to the
consolidated  financial  statements  and  financial  statement  schedule,  which
appears  in Fonar  Corporation's  Annual  Report on Form 10-K for the year ended
June  30,  2001.  We also  consent  to the  reference  to us under  the  heading
"Experts" in such Registration Statement.


[To be filed by amendment]

New York, New York
September __, 2001