EXHIBIT 23.2

                     CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We consent to the incorporation by reference in this  registration  statement on
Form S-8 of our report  dated March 28, 2002,  on our audit of the  consolidated
financial statements of Neomedia Technologies,  Inc. as of December 31, 2001 and
for the year then ended.


/s/ Stonefield Josephson, Inc.
-----------------------------------
Certified Public Accountants


Irvine, California
September 3, 2002