EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We  have  issued  our  report  dated  August  5,  2006,   accompanying  the
consolidated  financial statements and schedule included in the Annual Report of
Vasomedical,  Inc. and  Subsidiaries  on Form 10-K for the fiscal year ended May
31, 2006. We hereby consent to the  incorporation by reference of said report in
the Registration  Statements of Vasomedical,  Inc. and Subsidiaries on Forms S-3
(File No. 333-127752,  effective August 22, 2005, File No. 333-34044,  effective
April 12, 2000,  File No.  333-60341,  effective  December  28,  1998,  File No.
333-33319, effective August 21, 1997, and File No. 33-62329, effective September
18, 1995) and on Forms S-8 (File No.  333-86152,  effective April 12, 2002, File
No. 333-42692,  effective August 1, 2000, File No.  333-85457,  effective August
18, 1999, File No.  333-85455,  effective  August 18, 1999, File No.  333-60471,
effective August 3, 1998, File No. 333-11579,  effective September 6, 1996, File
No. 333-11581,  effective  September 6, 1996, and File No. 333-11583,  effective
September 6, 1996).

/s/  Miller Ellin & Company, LLP
MILLER ELLIN & COMPANY, LLP

New York, New York
August 25, 2006