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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS                 EXHIBIT 24.2


To the Stockholders and Board of Directors
Comprehensive Care Corporation:


We consent to the incorporation by reference in the Post-Effective Amendment
No. 3 to the Registration Statement (No. 33-6520) on Form S-8 and in the
Registration Statement (No.33-27213) on Form S-8 of Comprehensive Care
Corporation of our report dated August 27, 1992, relating to the consolidated
statements of operations, stockholders' equity and cash flows and related
schedules of Comprehensive Care Corporation and subsidiaries for the year ended
May 31, 1992, which report appears in the May 31, 1994 annual report on Form
10-K of Comprehensive Care Corporation.

Our report dated August 27, 1992 contains two separate explanatory paragraphs
which state:


As discussed in Note 15 to the consolidated financial statements, the Company
is currently undergoing a payroll tax audit by the Internal Revenue Service
("IRS") for calendar years 1983 through 1991.  The IRS asserted that certain
physicians and psychologists engaged as independent contractors by the Company
should have been treated as employees for payroll tax purposes and has issued
an assessment claiming additional taxes due on that basis.  Management believes
that its treatment of the independent contractors is consistent with IRS
guidelines and established industry practice.  Management has filed a protest
to the assessment and intends to defend vigorously the claims made by the IRS
related to this issue.  Also, as discussed in Note 15 to the consolidated
financial statements, on August 15, 1991 the Company, along with others, were
named in a stockholder complaint filed in District Court related to the
terminated reorganization with First Hospital Corporation.  Management intends
to defend vigorously the claims related to this issue.  The ultimate outcome of
these matters cannot presently by determined.  Accordingly, no provision for
any liability that may result upon resolution of these matters has been
recognized in the accompanying consolidated financial statements.

The accompanying consolidated financial statements have been prepared assuming
that the Company will continue as a going concern.  As discussed in Note 2 to
the consolidated financial statements, the Company incurred significant
recurring losses and has a substantial portion of its senior secured debt due
on November 15, 1992.  The potential need for additional financing to repay
debt as it comes due and finance the Company's anticipated working capital
requirements during fiscal 1993 raises substantial doubt about the Company's
ability to continue as a going concern.  Management's plans in regard to these
matters are described in Note 2.  The consolidated financial statements do not
include any adjustments that might result from the outcome of this uncertainty.





KPMG Peat Marwick LLP

St. Louis, Missouri
August 26, 1994