EXHIBIT NO. 23.1

                CONSENT OF TABB, CONIGLIARO & MCGANN, P.C.,
                        CERTIFIED PUBLIC ACCOUNTANTS


                  Consent of Certified Public Accountants

We consent to the use in this registration statement on Form S-3 of our 
reports dated October 7, 1996 on the Consolidated Financial Statements of 
Fonar Corporation and Subsidiaries for the fiscal year ended June 30, 1996 
and the Supplemental Schedules included in FONAR Corporation's Form 10-K for 
the fiscal year ended June 30, 1996, which reports are incorporated in this 
registration statement by reference.

The Consolidated Financial Statements consist of the Consolidated Balance 
Sheets as at June 30, 1996 and June 30, 1995 and the related Consolidated 
Statements of Operations, Stockholders' Equity and Cash Flows for the years 
ended June 30, 1996, 1995 and 1994 with related notes.

The Supplemental Schedules consist of Schedule II - Accounts Receivable From 
Related Parties and Underwriters and Schedule VIII - Valuation and 
Qualifying Accounts.


                             Tabb, Conigliaro & McGann, P.C.
                             Tabb, Conigliaro & McGann, P.C.

New York, New York
July 11, 1997







                                EXHIBIT 23.2

               (CONSENT OF COUNSEL IS INCLUDED IN EXHIBIT 5)


Consent of Counsel

         The consent of Henry T. Meyer, Esq. is included in his opinion 
filed as Exhibit 5 to this Registration Statement.