Exhibit 23.1


             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT




We consent to the  incorporation by reference in the Registration  Statements on
Form S-8  (333-27411),  Form S-8 (333-112577) and Form S-3 (333-116908) of FONAR
Corporation  of our report dated  September  14, 2004,  appearing in this Annual
Report on Form 10-K of FONAR Corporation for the year ended June 30, 2004.




/s/ Marcum & Kliegman LLP

Marcum & Kliegman LLP
New York, New York
September 14, 2004