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-3 (File No.  333-27411),  Form S-3
(File  No.  333-96557),  Form S-3  (File  No.  333-116909),  Form S-3  (File No.
333-127319),  and Form S-8 (File No.  333-145289) of our report dated  September
24, 2007, with respect to our audits of the consolidated financial statements of
Fonar  Corporation  and  Subsidiaries  as of June 30, 2007 and 2006, and for the
three years ended June 30,  2007,  2006,  and 2005,  which report is included in
this Annual Report on Form 10-K of Fonar  Corporation and  Subsidiaries  for the
year ended June 30, 2007.

/s/ Marcum & Kliegman LLP

Marcum & Kliegman LLP
New York, New York
September 27, 2007