Exhibit
23.1


Consent
of Independent Registered Public Accounting Firm
We hereby
consent to the incorporation by reference in the Registration Statements on Form S-1 (No. 333-284105, 333-287745, 333-291041 and 333-289222)
of Capstone Holding Corp. of our report dated March 31, 2025 on the consolidated financial statements of Capstone Holding Corp., which
appears in this Annual Report on Form 10-K/A of Capstone Holding Corp.
/s/ GBQ
Partners LLC
Columbus,
Ohio
April 16,
2026