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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UII9WkxsFyoUmy4p9dNDi7udA0ftpYo2I8masiu5wWI+g2y4ZRVsBCdWZPwHkrC1
 +2QiQQEXf8JYWZekLT8GMA==

<SEC-DOCUMENT>0000921895-05-001461.txt : 20050829
<SEC-HEADER>0000921895-05-001461.hdr.sgml : 20050829
<ACCEPTANCE-DATETIME>20050829142533
ACCESSION NUMBER:		0000921895-05-001461
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050818
FILED AS OF DATE:		20050829
DATE AS OF CHANGE:		20050829

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMPUTER HORIZONS CORP
		CENTRAL INDEX KEY:			0000023019
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				132638902
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		49 OLD BLOOMFIELD AVE
		CITY:			MOUNTAIN LAKES
		STATE:			NJ
		ZIP:			07046-1495
		BUSINESS PHONE:		9732994000

	MAIL ADDRESS:	
		STREET 1:		49 0LD BLOOMFIELD AVE
		CITY:			MOUNTAIN LAKES
		STATE:			NJ
		ZIP:			07046-1495

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WALTERS ROBERT F
		CENTRAL INDEX KEY:			0001234053

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-07282
		FILM NUMBER:		051054809

	MAIL ADDRESS:	
		STREET 1:		JOHN HANCOCK FINANCIAL SERVICES INC
		STREET 2:		PO BOX 111
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02117
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>wal23.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-08-18</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000023019</issuerCik>
        <issuerName>COMPUTER HORIZONS CORP</issuerName>
        <issuerTradingSymbol>CHRZ</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001234053</rptOwnerCik>
            <rptOwnerName>WALTERS ROBERT F</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>5 BIRCHWOOD LANE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SANDWICH</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>02563</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Explanation of Responses</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.10 par value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The Reporting Person is a member of a Section 13(d) group that owns more than 10% of the Issuer's outstanding common stock.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Walters, Robert F.</signatureName>
        <signatureDate>2005-08-29</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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