EXHIBIT 23.1

           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


Independent Registered Public Accounting Firm's Consent




We consent to the incorporation by reference in this  Registration  Statement of
Fonar  Corporation and  Subsidiaries on Form S-8 of our report which includes an
explanatory  paragraph  as to the  Company's  ability  to  continue  as a  going
concern,  dated October 5, 2009, with respect to our audits of the  consolidated
financial  statements of Fonar  Corporation and Subsidiaries as of June 30, 2009
and 2008 and for the years ended June 30, 2009 and 2008  appearing in the Annual
Report on Form 10-K of Fonar  Corporation  and  Subsidiaries  for the year ended
June 30, 2009.

/s/ Marcum LLP
Marcum LLP

New York, New York
August 11, 2010