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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NSZFNwO/nguvdpnOyWK9DvGupw9LwMH4xzH+wHbyxvgB1lIpzwzK4Pz4KaV7QkwM
 mf0/5lAsKRR1wLvfj5iK0A==

<SEC-DOCUMENT>0001209191-04-000758.txt : 20040105
<SEC-HEADER>0001209191-04-000758.hdr.sgml : 20040105
<ACCEPTANCE-DATETIME>20040105164047
ACCESSION NUMBER:		0001209191-04-000758
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031231
FILED AS OF DATE:		20040105

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MCCARTHY PAUL R
		CENTRAL INDEX KEY:			0001265972

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09927
		FILM NUMBER:		04505604

	MAIL ADDRESS:	
		STREET 1:		200 SOUTH HOOVER BLVD
		STREET 2:		STE 200
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33609

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:		200 SOUTH HOOVER BLVD
		STREET 2:		SUITE 200
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33609
		BUSINESS PHONE:		813-288-4808

	MAIL ADDRESS:	
		STREET 1:		200 SOUTH HOOVER BLVD
		STREET 2:		SUITE 200
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33609

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
<XML>
<?xml version="1.0"?><ownershipDocument><schemaVersion>X0201</schemaVersion>    <documentType>4</documentType><periodOfReport>2003-12-31</periodOfReport><notSubjectToSection16>1</notSubjectToSection16><issuer><issuerCik>0000022872</issuerCik><issuerName>COMPREHENSIVE CARE CORP</issuerName>        <issuerTradingSymbol>CHCR</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001265972</rptOwnerCik><rptOwnerName>MCCARTHY PAUL R</rptOwnerName></reportingOwnerId><reportingOwnerAddress><rptOwnerStreet1>200 SOUTH HOOVER BLVD.,</rptOwnerStreet1><rptOwnerStreet2>BLDG. 219, SUITE 200</rptOwnerStreet2><rptOwnerCity>TAMPA</rptOwnerCity><rptOwnerState>FL</rptOwnerState><rptOwnerZipCode>33609</rptOwnerZipCode><rptOwnerStateDescription></rptOwnerStateDescription></reportingOwnerAddress><reportingOwnerRelationship><isDirector>0</isDirector><isOfficer>1</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther><officerTitle>Chief Operating Officer</officerTitle></reportingOwnerRelations
hip></reportingOwner><nonDerivativeTable><nonDerivativeHolding><securityTitle><value>Common</value></securityTitle><postTransactionAmounts><sharesOwnedFollowingTransaction><value>20001.0000</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></nonDerivativeHolding></nonDerivativeTable><derivativeTable><derivativeHolding><securityTitle><value>Options to purchase Common Stock</value></securityTitle><conversionOrExercisePrice><footnoteId id="F1" /></conversionOrExercisePrice><exerciseDate><footnoteId id="F1" /></exerciseDate><expirationDate><footnoteId id="F1" /></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common</value></underlyingSecurityTitle><underlyingSecurityShares><value>15000.0000</value><footnoteId id="F1" /></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>15000.0000</value><footnoteId id="F1" /></s
haresOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership></ownershipNature></derivativeHolding></derivativeTable><footnotes><footnote id="F1">Includes 10,000 employee stock options vested and presently exercisable as of  date of employment termination (see "Remarks"). Such options are exercisable at a price of $0.51 and will expire effective March 30, 2004 if unexercised.  Also includes 5,000 stock options vested and presently exercisable as of the date of employment termination (see "Remarks"). Such options are exercisable at a price of $1.95 and will expire effective March 30, 2004 if unexercised. Excludes 15,000 employee stock options that were unvested and, therefore, were not exercisable and were forfeited as of the date of employment termination.</footnote></footnotes><remarks>Effective December 31, 2003, employment terminated as a result of the company's ongoing cost reduction measures.  As such, Form 4 is being fil
ed to indicate reporting person is no longer subject to Section 16.</remarks><ownerSignature><signatureName>/s/ Cathy J. Welch, as Attorney-in-fact for Paul R. McCarthy</signatureName><signatureDate>2004-01-05</signatureDate></ownerSignature></ownershipDocument>

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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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