<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>ex231sb2ano2.txt
<DESCRIPTION>HJ & ASSOCIATES, LLC
<TEXT>
                                                                    Exhibit 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Board of Directors and Shareholders
of Park City Group, Inc. and Subsidiaries
Park City, Utah

We consent to the use in this Registration Statement, number 333-136254, of Park
City Group, Inc. and subsidiaries on Form SB-2/A of our audit report, dated
September 22, 2006, appearing in the Prospectus, which is a part of this
Registration Statement.

We also consent to the reference to our Firm under the caption "Experts" in the
Prospectus.

/s/ HJ & Associates, LLC

HJ & Associates, LLC
Salt Lake City, Utah
November 20, 2006
</TEXT>
</DOCUMENT>
