Exhibit 23.1   Independent Registered Public Accounting Firm's Consent

We consent to the  incorporation by reference in the  Registration  Statement of
Fonar  Corporation and Subsidiaries on Form S-3 (File No.  333-96557),  Form S-3
(File No. 333-116909),  Form S-3 (File No.  333-127319),  and Form S-8 (File No.
333-145289)  of our report dated October 6, 2008,  with respect to our audits of
the consolidated  financial  statements of Fonar Corporation and Subsidiaries as
of June 30, 2008 and 2007,  and for the three years ended June 30,  2008,  2007,
and 2006,  which report is included in this Annual  Report on Form 10-K of Fonar
Corporation and Subsidiaries for the year ended June 30, 2008.

/s/ Marcum & Kliegman LLP

Marcum & Kliegman LLP
New York, New York
October 6, 2008