CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the inclusion in this Amendment No. 1 to the information statement
on Form 8-K of Neomedia  Technologies,  Inc., of our report dated  September 28,
2005, except for Note 11, which is as of December 15, 2005, on our audits of the
consolidated financial statements of BSD Software,  Inc. as of July 31, 2005 and
for the year ended July 31, 2005, to be filed with the  Securities  and Exchange
Commission on or about June 2, 2006.

Our report  includes an  explanatory  paragraph  stating  that the  consolidated
financial  statements have been prepared assuming that the Company will continue
as a  going  concern.  As  discussed  in  Note 2 to the  consolidated  financial
statements,  the  Company  has  experienced  operating  losses and has a working
capital deficiency that raise substantial doubt about its ability to continue as
a going  concern.  Management's  plans  in  regard  to  these  matters  are also
described in Note 2. The  consolidated  financial  statements do not include any
adjustments that might result from the outcome of this uncertainty.

/s/ Stonefield Josephson, Inc.

Certified Public Accountants
Los Angeles, California
June 1, 2006