EXHIBIT 23.1

                     CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS


Consent of Certified Public Accountants

We 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
June 27, 2003