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 Amendment No. 6 to the  registration  statement on
Form S-4 to be filed with the Commission on or about January 20, 2006.





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
January 19, 2006