DANIEL B. KINSEY, P.C.
                                80 Orville Drive
                            Bohemia, New York 11716



May 14, 1998

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D. C.  20549

Re:  Computer Concepts Corp.
     Registration Statement on Form S-8

Gentlemen:

     Reference  is  made  to  the  filing  by  Computer   Concepts  Corp.   (the
"Corporation")  of a Registration  Statement on Form S-8 with the Securities and
Exchange Commission pursuant to the provisions of the Securities Act of 1933, as
amended, covering the registration of 901,648 shares of the Corporation's Common
Stock,  $.0001 par value per share, in connection with the  Corporation's  stock
incentive plans (the "Plans").

     As counsel for the  Corporation,  I have  examined its  corporate  records,
including  its  Certificate  of  Incorporation,  as amended,  its  By-Laws,  its
corporate minutes, the form of its Common Stock certificate,  the Plans, related
documents  under the Plans  and such  other  documents  as deemed  necessary  or
relevant under the circumstances.

     Based upon this examination, I am of the opinion that:

     1.  The Corporation is duly organized and validly existing under the laws
         of the State of Delaware.

     2.  The 122,500 outstanding shares and the 779,148 shares of the
         Corporation's Common Stock issuable upon exercise of options, when
         issued pursuant to the Plans and in accordance with the agreements
         related thereto, will be validly authorized, legally issued fully
         paid and non-assessable.

     I  hereby  consent  to be  named in the  Registration  Staement  and in the
Prospectus which constitutes a part thereof as counsel of the Corporation, and I
hereby  consent to the filing of this  opinion as Exhibit 5 to the  Registration
Statement.

Very truly yours,

DANIEL B. KINSEY, P.C.
/s/ Daniel B. Kinsey
Daniel B. Kinsey