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Exhibit 23
COMPREHENSIVE CARE CORPORATION AND SUBSIDIARIES
Exhibit 23 - Consent of Richard A. Eisner & Company, LLP
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in the Registration Statements
(Forms S-8 No. 33-43841, No. 33-27213, and No. 333-15929) of our report dated
July 27, 2000 with respect to the consolidated financial statements of
Comprehensive Care Corporation and subsidiaries for the year ended May 31, 2000,
included in the Annual Report (Form 10-K) for the year ended May 31, 2000.
/s/ Richard A. Eisner & Company, LLP
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New York, New York
August 24, 2000