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 December
6, 2006,  incorporated by reference in the  Registration  Statement on Amendment
No. 1 to Form S-3 and related Prospectus of NeoMedia Technologies,  Inc. for the
registration of 753,616,533 shares of its common stock.



/s/ Brebners
Chartered Accountants and Registered Auditors

London, United Kingdom
December 5, 2006