CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent  to the  incorporation  by  reference  of our  Report of  Independent
Registered Public Accounting Firm dated March 2, 2006, covering the consolidated
financial statements of Neomedia Technologies,  Inc. as of December 31, 2005 and
for the years ended December 31, 2005 and 2004 included in the Form 10 KSB filed
with the Securities and Exchange  Commission  ("Commission")  on March 30, 2006,
into  this  registration  statement  on Form S-3  which is to be filed  with the
Commission on or about June 20, 2006.

We also  consent to the  reference  to our firm under the caption  "Experts"  in
matters of accounting and auditing in this registration statement.

/s/ Stonefield Josephson, Inc.
CERTIFIED PUBLIC ACCOUNTANTS

Los Angeles, California
June 19, 2006