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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,
 WJec+qqhZ47qljMD8tJChaX9AGtyCn/tQ77Mih4qqZR3z1F5iESecA7EogLzNIbt
 ia3RwDsfiHjzOtUNRqNeYA==

<SEC-DOCUMENT>0001157523-06-008693.txt : 20060823
<SEC-HEADER>0001157523-06-008693.hdr.sgml : 20060823
<ACCEPTANCE-DATETIME>20060823133320
ACCESSION NUMBER:		0001157523-06-008693
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060821
FILED AS OF DATE:		20060823
DATE AS OF CHANGE:		20060823

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATC HEALTHCARE INC /DE/
		CENTRAL INDEX KEY:			0000720480
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HOME HEALTH CARE SERVICES [8082]
		IRS NUMBER:				112650500
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	BUSINESS ADDRESS:	
		STREET 1:		1983 MARCUS AVE
		STREET 2:		STE E122
		CITY:			LAKE SUCCESS
		STATE:			NY
		ZIP:			11042
		BUSINESS PHONE:		5167501600

	MAIL ADDRESS:	
		STREET 1:		425 NORTH AVE EAST
		STREET 2:		STE C115
		CITY:			WESTFIELD
		STATE:			NJ
		ZIP:			07090

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STAFF BUILDERS INC /DE/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TENDER LOVING CARE HEALTH CARE SERVICES INC
		DATE OF NAME CHANGE:	19880404

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SAVITSKY DAVID
		CENTRAL INDEX KEY:			0000938794

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31271
		FILM NUMBER:		061050490

	BUSINESS ADDRESS:	
		STREET 1:		C/O STAFF BUILDERS
		STREET 2:		1983 MARCUS AVENUE
		CITY:			LAKE SUCCESS
		STATE:			NY
		ZIP:			11042
		BUSINESS PHONE:		5163581000

	MAIL ADDRESS:	
		STREET 1:		425 NORTH AVENUE EAST
		STREET 2:		1983 MARCUS AVENUE
		CITY:			WESTFIELD
		STATE:			NJ
		ZIP:			07090
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>a5214683_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-08-21</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000720480</issuerCik>
        <issuerName>ATC HEALTHCARE INC /DE/</issuerName>
        <issuerTradingSymbol>AHN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000938794</rptOwnerCik>
            <rptOwnerName>SAVITSKY DAVID</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1983 MARCUS AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>LAKE SUCCESS</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>11042</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Executive Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Option to Purchase</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0.36</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-08-21</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>400000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2016-08-21</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>400000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1982192</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Twenty percent become exercisable after 2/21/2007 and the remaining 80% become exercisable monthly in equal installments over
 the next 24 months.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ David Savitsky</signatureName>
        <signatureDate>2006-08-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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