<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>g71367ex21.txt
<DESCRIPTION>LIST OF THE COMPANY'S SUBSIDIARIES
<TEXT>
<PAGE>   1
                 COMPREHENSIVE CARE CORPORATION AND SUBSIDIARIES

                      Exhibit 21 - Schedule of Subsidiaries

As of May 31, 2001, the Company had the following active subsidiaries:

<TABLE>
<CAPTION>
     Wholly-owned subsidiaries of Comprehensive Care Corporation:               State of Incorporation
     -----------------------------------------------------------                ----------------------
<S>                                                                             <C>
     Comprehensive Behavioral Care, Inc.                                              Nevada

     Wholly-owned subsidiaries of Comprehensive Behavioral Care, Inc.:
     -----------------------------------------------------------------

     Comprehensive Care Integration, Inc.                                             Delaware
     Healthcare Management Services, Inc.                                             Michigan
     Healthcare Management Services of Michigan, Inc.                                 Michigan
     Behavioral Healthcare Management, Inc.                                           Michigan

     Affiliates sponsored by Comprehensive Behavioral Care, Inc.:
     ------------------------------------------------------------

     Comprehensive Provider Networks of Texas, Inc.                                   Texas
</TABLE>

</TEXT>
</DOCUMENT>