CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Amendment No.5 to the
registration statement on Form S-3 to be filed with the Securities and Exchange
Commission on or about January 30, 2006 for the registration of a total of
54,000,000 warrants issued to Cornell Capital LP and Thornhill Capital, LLP, of
our report dated February 11, 2005, on our audits of the consolidated financial
statements of NeoMedia Technologies, Inc. as of December 31, 2004 and for the
years ended December 31, 2004 and 2003 included in the Form 10-KSB for the year
ended December 31, 2004.

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 26, 2006