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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
We hereby consent to the incorporation by reference in this
Registration Statement on Form S-3 of our report dated September
24, 2020, with respect to the consolidated balance sheets of
Dynatronics Corporation and subsidiaries as of June 30, 2020 and
2019, and the related consolidated statements of operations,
stockholders’ equity, and cash flows for each of the years
then ended, and to the reference to our firm under the heading
“Experts” in this Registration Statement on Form
S-3.
/s/ TANNER LLC
Salt Lake City, Utah
May 19, 2021