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  28, 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.


/s/ Grassi & Co, CPA's P.C.
Grassi & Co, CPA's P.C.

New York, New York
October 23, 2001