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Exhibit 23.1



              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 28, 2007 related to the consolidated financial statements
of  Dynatronics  Corporation  included in its Form  10-KSB for the fiscal  years
ended June 30, 2007 and 2006.





/s/ Tanner LC


Salt Lake City, Utah
September 28, 2007