CONSENT OF INDEPENDENT AUDITORS


We consent to the  reference to our firm under the caption  "Experts" and to the
use of our report dated May 5, 2006, except for Note 15, which is as of June 20,
2006,  with respect to the financial  statements of Sponge  Limited  included in
Amendment No. 2 to Form 8-K filing of NeoMedia Technologies, Inc. dated June 20,
2006,  incorporated by reference in the  Registration  Statement on Form S-3 and
related  Prospectus  of NeoMedia  Technologies,  Inc.  for the  registration  of
805,645,161 shares of its common stock.



/s/ Brebner, Allen & Trapp
Chartered Accountants and Registered Auditors


London, United Kingdom
September 8, 2006