Exhibit 23.1
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TANNER LC
215 South State Street, Suite 800
Salt Lake City, Utah  84111
Telephone (801) 532-7444
Fax (801) 532-4911
www.tannerco.com




              CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS


As  independent  registered  public  accountants,   we  hereby  consent  to  the
incorporation  by reference  in the  Registration  Statements  on Form S-8 (Nos.
033-53524,  as amended, and 333-69057) and in the related  Prospectuses,  of our
report  dated  September  27,  2006  related  to  the  financial  statements  of
Dynatronics  Corporation  included in its Form 10-KSB for the fiscal years ended
June 30, 2006 and 2005.







/s/ TANNER LC






Salt Lake City, Utah
September 28, 2006