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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000950120-07-000051.txt : 20070125
<SEC-HEADER>0000950120-07-000051.hdr.sgml : 20070125
<ACCEPTANCE-DATETIME>20070125143513
ACCESSION NUMBER:		0000950120-07-000051
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070112
FILED AS OF DATE:		20070125
DATE AS OF CHANGE:		20070125

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPREHENSIVE CARE CORP
		CENTRAL INDEX KEY:			0000022872
		STANDARD INDUSTRIAL CLASSIFICATION:	HOSPITAL & MEDICAL SERVICE PLANS [6324]
		IRS NUMBER:				952594724
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	BUSINESS ADDRESS:	
		STREET 1:		3405 W. DR. MARTIN LUTHER KING JR. BLVD.
		STREET 2:		SUITE 101
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607
		BUSINESS PHONE:		813-288-4808

	MAIL ADDRESS:	
		STREET 1:		3405 W. DR. MARTIN LUTHER KING JR. BLVD.
		STREET 2:		SUITE 101
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEURO PSYCHIATRIC & HEALTH SERVICES
		DATE OF NAME CHANGE:	19730501

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEURO PSYCHIATRIC & HEALTH SERVICES INC
		DATE OF NAME CHANGE:	19700402

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JADE OIL CO
		DATE OF NAME CHANGE:	19700402

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Tanglewood Investment Partners
		CENTRAL INDEX KEY:			0001387343
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09927
		FILM NUMBER:		07552556

	BUSINESS ADDRESS:	
		STREET 1:		219 EAST 59TH STREET
		STREET 2:		SECOND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-396-8765

	MAIL ADDRESS:	
		STREET 1:		219 EAST 59TH STREET
		STREET 2:		SECOND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>tanglewoodform4_0125ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-01-12</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000022872</issuerCik>
        <issuerName>COMPREHENSIVE CARE CORP</issuerName>
        <issuerTradingSymbol>CHCR.OB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001387343</rptOwnerCik>
            <rptOwnerName>Tanglewood Investment Partners</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>3 W. 57TH STREET</rptOwnerStreet1>
            <rptOwnerStreet2>8TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10019</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-01-12</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2423837</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>1.84</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Woodcliff Healthcare Investment Partners LLC</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Assumes the conversion into shares of the Issuer's common stock of 5,842 Series A Preferred Stock of the Issuer.</footnote>
        <footnote id="F2">Disposed of pursuant to an acquisition of Woodcliff Healthcare Investment Partners LLC, the entity that holds the Issuer's
 stock, in which the Reporting Person received stock of the purchaser valued at approximately $0.34 per share and
 approximately $1.50 per share in cash.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Nicholas Lewin</signatureName>
        <signatureDate>2007-01-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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