CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent  to the  incorporation  by  reference  of our  report of  Independent
Registered  Public  Accounting  Firm dated  March 2, 2006,  on the  consolidated
financial statements of Neomedia Technologies,  Inc. as of December 31, 2005 and
for the years ended December 31, 2005 and 2004 included in the Form 10 KSB filed
with the Securities and Exchange  Commission  ("Commission")  on March 30, 2006,
into this registration  statement on Form S-3 to be filed with the Commission on
or about September 8, 2006.

We also  consent to the  reference  to our firm under the caption  "Experts"  in
matters  of  accounting  and  auditing  in  this   registration   statement  and
prospectus.



/s/ Stonefield Josephson, Inc.
CERTIFIED PUBLIC ACCOUNTANTS


Los Angeles, California
September 7, 2006