Consent of Independent Registered Public Accountants

EX-23.1 7 dex231.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS Consent of Independent Registered Public Accountants

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 24, 2009, with respect to the consolidated financial statements of Comprehensive Care Corporation and subsidiaries included in this Report (Form 10-K) for the year ended December 31, 2008.

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

Kirkland, Russ, Murphy & Tapp P.A.

Clearwater, Florida

March 24, 2009