CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use of our Report of Independent  Registered Public Accounting
Firm dated February 11, 2005, covering the consolidated  financial statements of
Neomedia  Technologies,  Inc.  as of  December  31, 2004 and for the years ended
December  31,  2004  and  2003 in the Form  S-4  Amendment  No.  3  registration
statement to be filed with the Commission on about August 17, 2005.

We also consent to the reference to us as experts in matters of  accounting  and
auditing in this registration statement.


/s/ STONEFIELD JOSEPHSON, INC.
CERTIFIED PUBLIC ACCOUNTANTS

Irvine, California
August 17, 2005