EXHIBIT 23.1

           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Consent of Independent Registered Public Accounting Firm


We consent to the incorporation by reference in this Registration Statement on
Form S-8 of our report dated September 14, 2004 on our audits of the
consolidated financial statements of Fonar Corporation and Subsidiaries as of
June 30, 2004 and 2003 and for each of the three years in the period ended June
30, 2004.

                           /s/ Marcum & Kliegman LLP
                           Marcum & Kliegman LLP

New York, New York
July 14, 2005