Exhibit 23.1      Independent Registered Public Accounting Firm's Consent

We consent to the incorporation  by  reference  in the Registration Statement of
Fonar Corporation and Subsidiaries on Form S-8 (File  No.  333-27411),  Form S-8
(File  No.  333-96557), Form S-8 (File No. 333-112577), Form S-3 (File No.  333-
116909), Form  S-8  (File  No. 333-122859) and Form S-3 (File No. 333-127319) of
our  report  dated September 23,  2005,  with  respect  to  our  audits  of  the
consolidated financial  statements  of  Fonar Corporation and Subsidiaries as of
June 30, 2005 and 2004 and for each of the  three years in the period ended June
30, 2005 and our report dated September 23, 2005  with  respect  to our audit of
management's assessment of the effectiveness of internal control over  financial
reporting and the effectiveness of internal control over financial reporting  of
Fonar  Corporation  and  Subsidiaries  as  of  June  30, 2005, which reports are
included  in  this  Annual  Report  on  Form  10-K  of  Fonar  Corporation   and
Subsidiaries for the year ended June 30, 2005.

/s/Marcum & Kliegman LLP

New York, New York
September 27, 2005