FONAR CORP
S-2/A, EX-23, 2000-06-23
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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                                 EXHIBIT 23.1

                    CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS




                    Consent of Certified Public Accountants


We consent to the use in this registration statement on Form S-2 of our report
of the Consolidated Financial Statements of FONAR Corporation and Subsidiaries
included in the annual report of FONAR Corporation on Form 10-K for the fiscal
year ended June 30, 1999,  which report is incorporated  in this  registration
statement by reference.

The Consolidated  Financial  Statements  consist of the  Consolidated  Balance
Sheets  as at June 30,  1999 and June 30,  1998 and the  related  Consolidated
Statement  of  Operations,  Stockholders'  Equity and Cash Flows for the years
ended June 30, 1999, 1998, and 1997 with related notes.


                                           /s/ Tabb, Conigliaro & McGann, P.C.

                                           TABB, CONIGLIARO & McGANN, P.C.


New York, New York
June 23, 2000

                                 EXHIBIT 23.2

                 (CONSENT OF COUNSEL IS INCLUDED IN EXHIBIT 5)


Consent of Counsel

     The consent of Henry T. Meyer,  Esq. is included in his opinion  filed as
Exhibit 5 to this Registration Statement.






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