Exhibit 23.1      Independent Registered Public Accounting Firm's Consent

We consent to the incorporation by reference in  the Registration  Statements 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),  Form S-3  (File  No. 333-127319),
and  Form S-8 (File No. 333-126658) of our report dated September 13, 2006, with
respect  to  our  audits  of  the  consolidated  financial  statements  of FONAR
Corporation  and  Subsidiaries  as  of June 30,  2006 and 2005 and for the three
years in the period ended June 30, 2006 and our report dated September 13, 2006,
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, 2006 and 2005,  which reports appear are included in this Annual Report
of Form 10-K of FONAR Corporation and Subsidiaries as of June 30, 2006.

/s/ Marcum & Kliegman LLP

Marcum & Kliegman LLP
New York, New York
September 19, 2006