Consent of Kirkland, Russ, Murphy & Tapp P.A.

EX-23.1 4 dex231.htm CONSENT OF KIRKLAND, RUSS, MURPHY & TAPP P.A. Consent of Kirkland, Russ, Murphy & Tapp P.A.

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements (Forms S-8 No. 333-136744, No. 333-127778, No. 333-108561, No. 333-44437 and No. 333-15929) of our report dated March 11, 2008, with respect to the consolidated financial statements of Comprehensive Care Corporation and subsidiaries included in this Report (Form 10-K) for the period ended December 31, 2007.

/s/ Kirkland, Russ, Murphy & Tapp P.A.

Kirkland, Russ, Murphy & Tapp P.A.

Clearwater, Florida

March 11, 2008