EXHIBIT 23.1
CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS


Consent of Certified Public Accountants


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 of our report dated  September  30, 2002 which  appears on
page 38 of the annual report on Form 10-K of Fonar  Corporation and Subsidiaries
for the year ended June 30,  2002,  and to the  reference  to our Firm under the
caption  "Experts"  in the  Prospectus,  which  is  part  of  this  registration
statement.



                                                       /s/ Marcum & Kliegman LLP
                                                       Marcum & Kliegman LLP




New York, New York
January 10, 2003