EXHIBIT 23.1

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We consent to the incorporation by reference in this  Registration  Statement on
Form S-8 of our report dated  September 29, 2003 which appears on page 40 of the
annual report on Form 10-K of Fonar  Corporation and  Subsidiaries  for the year
ended  June 30,  2003.

                                                   /s/ Marcum & Kliegman LLP
                                                   Marcum & Kliegman LLP

Woodbury, New York
February 5, 2004