EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-3 of our report dated  September 30, 2002,  which appears on
page 38 of the annual report on Form 10-K of Fonar  Corporation and Subsidiaries
for the year  ended  June 30,  2002 and to the  reference  to our Firm under the
caption  "Experts"  in the  Prospectus,  which  is  part  of  this  Registration
Statement.

/s/Marcum & Kliegman LLP
Marcum & Kliegman LLP

New York, New York
October 22, 2002