SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 10-K
(Mark One)

[X]  ANNUAL REPORT  PURSUANT TO SECTION 13 OR 15(d) OF THE  SECURITIES  EXCHANGE
     ACT OF 1934

     For the fiscal year ended     December 31, 1997

[ ]  TRANSITION  REPORT  PURSUANT  TO SECTION  13 OR 15(d) OF THE  SECURITIES
     EXCHANGE ACT OF 1934

     For the transition period from        to

                          Commission file number 0-7282

                             COMPUTER HORIZONS CORP.
             (Exact name of registrant as specified in its charter)

          New York                                          13-2638902
--------------------------------------------------------------------------------
(State or other jurisdiction of                          (I.R.S. Employer
 incorporation or organization)                          Identification No.)


    49 Old Bloomfield Avenue
    Mountain Lakes, New Jersey                               07046-1495
(Address of principal executive offices)                     (Zip Code)
--------------------------------------------------------------------------------


Registrant's telephone number,
    including area code:                                  (973) 299-4000

          Securities registered pursuant to Section 12(b) of the Act:

                                               Name of each exchange
Title of each class                            on which registered

      None                                            None

          Securities registered pursuant to Section 12(g) of the Act:

                     Common Stock (Par value $.10 per share)
                                (Title of class)

                    Series A Preferred Stock Purchase Rights
                                (Title of class)

         Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days. Yes [ X ]   No [   ]
<PAGE>
         Indicate by check mark if disclosure of delinquent  filers  pursuant to
Item 405 of Regulation S-K is not contained  herein,  and will not be contained,
to the best of  registrant's  knowledge,  in  definitive  proxy  or  information
statements  incorporated  by  reference  in Part  III of this  Form  10-K or any
amendment to this Form 10-K. [  ]

         The  aggregate  market value of the  registrant's  voting stock held by
         non-affiliates   of  the   registrant   as  of  March  23,  l998,   was
approximately $1,344,848,000.

         Indicate the number of shares  outstanding of each of the  registrant's
classes of common stock as of March 23, l998: 28,886,106  shares.


                       DOCUMENTS INCORPORATED BY REFERENCE

         There is incorporated  herein by reference the  registrant's (i) Annual
Report to Shareholders  for the year ended December 3l, l997, in Part II of this
Report and (ii) Proxy  Statement  for the 1998 Annual  Meeting of  Shareholders,
expected to be filed with the  Securities  and Exchange  Commission on or before
April 6, 1998, in Part III hereof.
<PAGE>
                                     PART I
Item 1.  Business

General

         The Company  provides a wide range of information  technology  services
and  solutions  to major  corporations.  Historically  a  professional  services
staffing  firm,  the  Company  has,  over  the  past six  years,  developed  the
technological  and  managerial  infrastructure  to offer its clients value added
services  including CHC's Signature 2000(TM) solution for the millennium change,
client/server systems development and migration,  enterprise network management,
document imaging  practices,  outsourcing and offshore software  development and
maintenance  ("solutions").  The Company markets  solutions to both existing and
potential  clients  with the  objective  of  becoming a  preferred  provider  of
comprehensive  information  technology  services and solutions for such clients.
Solutions engagements, which represented less than five percent of the Company's
consolidated   revenues  in  1992,   accounted  for  approximately  33%  of  its
consolidated  revenues in 1997. The Company  believes that the range of services
and solutions that it offers,  combined with its worldwide network of 47 offices
and  subsidiary   organizations,   provides  it  with  significant   competitive
advantages in the information technology marketplace.

         In 1997,  the  Company  expanded  recently  opened  offices in Toronto,
Canada and London, England.  Together with the offices operated by the Company's
joint venture, Birla Horizons International,  the Company has established itself
as an international enterprise, with global capabilities.

         The  Company's   clients  primarily  are  Fortune  500  companies  with
significant  information  technology  budgets and recurring staffing or software
development needs. In 1997, the Company provided information technology services
to 499 clients.  During 1997, the Company's largest client,  AT&T, accounted for
11.7% of the Company's  consolidated  revenues,  with no other client accounting
for more than 8% of such revenues.

         With the trend in the commercial market moving towards fully integrated
information  systems solutions,  the Company offers its clients a broad range of
business and technical  services as a service  outsourcer and systems integrator
capable of providing  complex total  solutions.  This total  solutions  approach
comprises  proprietary  software and tools,  proven processes and methodologies,
tested project  management  practices and resource  management  and  procurement
programs.

         The  Company  offers a range of  information  technology  services  and
solutions,  which include (1) professional  services staffing,  (2) the solution
for the millennium change, (3) client/ server systems development and migration,
(4)  enterprise  network  management,   (5)  document  imaging  practices,   (6)
outsourcing,   (7)  offshore  software  development  and  maintenance,  and  (8)
knowledge transfer.

         (1) Professional  Services Staffing:  Providing highly skilled software
professionals  to augment the internal  information  management  staffs of major
corporations  remains the Company's  primary  business.  The Company  offers its
clients centralized vendor management, supplying their staffing needs from among
the Company's  over 3,100  software  professionals.  The Company is committed to
expanding its professional  services staffing operations in conjunction with its
solutions business.
<PAGE>
         (2)  Solution  for the  Millennium  Change:  CHC's  Signature  2000(TM)
offering combines an internally developed proprietary software toolkit,  skilled
resources,  proven  methodologies,  experienced project  management,  as well as
significant millennium project experience. It analyzes, locates, reports on, and
then restructures all programs and database  definitions affected by the absence
of a century date field to permit  processing of dates after  December 31, 1999.
The solution is customized  for each  particular  enterprise  and deals with all
collateral issues. In effect, CHC's Signature 2000(TM) provides the Company with
an opportunity to facilitate field expansion, and century date windowing,  while
simultaneously  performing other systems  upgrades such as language  conversions
and platform  migrations.  In addition,  CHC's Signature  2000(TM)  provides the
Company a fully  integrated  testing  solution  across all phases of the testing
life cycle,  including  Testing  Processes,  Software  Products and  experienced
management and technical resources. CHC also provides a workstation solution for
the  Year  2000,  including  Asset  Management,  assessment  and  correction  of
spreadsheets  and  databases,   correction  to  the  workstation   clocks,   and
third-party vendor compliancy assessment.

         (3) Client/Server  Systems  Development and Migration:  The Company has
the   capability   to  develop  and  implement   open  computer   systems  using
client/server  architecture and integrating servers, mini and mainframe systems,
workstations,  terminals  and  communication  gateways into  complete,  flexible
networks. Such services include project management,  selection of viable systems
platforms,  creation of migration  plans,  development  of  customized  software
applications,  and systems and database integration.  The Company specializes in
integrating local area network ("LAN")  environments  into single  heterogeneous
networks  and  unifying  enterprise  networks  into  wide area  network  ("WAN")
environments.

         (4) Enterprise Network Management:  As application development migrates
to  distributed  systems  platforms,  so too must  the  disciplines  of  systems
management. The Company's enterprise network management offering is comprised of
experienced technical professionals whose only business focus is the development
and  integration  of  centralized   management  platforms  for  mission-critical
distributed  systems  environments.  The  Company's  staff  handles  large-scale
integration  projects,  including those requiring vendor product integration and
custom  software  development  associated  with LAN/WAN  monitoring and control,
network asset management, software distribution and help desk support.

         (5)   Document    Imaging    Practices:    The   Company    offers   an
open-architectured  document  management  solution  that  enables its clients to
seamlessly  image-enable  existing  applications  that can reside on mainframes,
mid-range or PC environments. The client is able to obtain a total solution that
utilizes the Company's  proprietary toolset,  UNIDOC(TM),  to provide customized
design, development and deployment for their document management needs.

         (6) Outsourcing:  Spurred by global competition and rapid technological
change,  large  companies,  in particular,  are downsizing and  outsourcing  for
reasons  ranging  from cost  reduction  to capital  asset  improvement  and from
improved technology  introduction to better strategic focus. In response to this
trend, the Company has created a group of regional  outsourcing  centers with 24
hour/7 day a week support,  which are fully equipped with the latest  technology
and  communications,  as well as a  complete  staff  that  includes  experienced
project  managers,  technicians and operators.  These  professionals  facilitate
essential   data  functions   including:   applications   development,   systems
maintenance, data network management, voice network administration and help desk
operations.
<PAGE>
         (7)  Offshore  Software  Development  and  Maintenance:  For major U.S.
corporations  under the  constraints  of downsizing and  cost-cutting,  offshore
software  development  and  maintenance   provides  a  high  quality,   low-cost
alternative  to having these  services  performed  domestically.  Through  Birla
Horizons  International,  a joint venture  established in India,  the Company is
able to provide offshore development,  legacy systems maintenance and conversion
services,  which can be ported to client computers at satellite  speed.  Quality
control and project  management  remains  localized through one of the Company's
domestic offices.

         (8)  Knowledge  Transfer:   The  Company's  Education  Division  offers
custom-designed and/or existing courseware to enhance the competencies of client
staff in specific technologies,  languages,  methodologies and applications. The
prevailing  focus of the Company is to assist  clients,  through  instructor-led
offerings,  on-site  counseling and various  self-paced courses geared toward IT
departments of Fortune 500 companies. The Company's offerings include mainframe,
client/server  and  open  systems,  relational  databases,  object  orientation,
application downsizing,  information engineering, SAP, Internet/Intranet as well
as training college graduates or "second career" candidates to become proficient
in technologies necessary to perform within IT departments.

Personnel

         As of December 3l, 1997, the Company had a staff of 3,630, of whom more
than  3,100  were  computer  professionals.   The  Company  devotes  significant
resources to  recruitment  of qualified  professionals  and provides  continuing
in-house  training  and  education,  and a career  path  management  development
program within the Company.

Competition

         The Company competes in the commercial  information technology services
market which is highly  competitive and served by numerous firms,  many of which
serve only their respective local markets. The market includes participants in a
variety of market segments,  including systems consulting and integration firms,
professional   services  companies,   application   software  firms,   temporary
employment  agencies,  the  professional  service  groups of computer  equipment
companies  such as  Hewlett-Packard  Company,  Unisys  Corporation  and  Digital
Equipment Corporation,  facilities management and management information systems
("MIS") outsourcing  companies,  certain "Big Six" accounting firms, and general
management  consulting  firms. The Company's  competitors also include companies
such  as  Andersen  Consulting,  Technology  Solutions  Corporation,   Cambridge
Technology  Partners,  Inc.,  Cap Gemini  America,  Business  System Group,  the
consulting  division of Computer Sciences  Corporation,  Analysts  International
Corp., CIBER, Inc., Computer Task Group Inc., and Keane Inc.

         Many participants in the information technology consulting and software
solutions market have significantly  greater financial,  technical and marketing
resources and generate greater  revenues than the Company.  The Company believes
that the principal competitive factors in the commercial  information technology
services industry include  responsiveness to client needs,  speed of application
software development,  quality of service,  price, project management capability
and technical  expertise.  Pricing has its greatest  importance as a competitive
factor in the area of professional  service staffing.  The Company believes that
<PAGE>
its ability to compete also depends in part on a number of  competitive  factors
outside its control,  including the ability of its  competitors to hire,  retain
and motivate  skilled  technical  and  management  personnel,  the  ownership by
competitors  of software  used by potential  clients,  the price at which others
offer comparable  services and the extent of its competitors'  responsiveness to
customer needs.

Item 2. Properties

         The  Company's  Corporate  and  Financial  Headquarters,  its Solutions
Division,  its Enterprise Management Division, its Document Management Division,
its  Education  Division,  as well as its Eastern  Regional  Office,  comprising
approximately  63,000  square  feet,  are located at 49 Old  Bloomfield  Avenue,
Mountain  Lakes,  New Jersey.  The Mountain  Lakes leases are for terms expiring
December 31, 1999, at a current annual rental of approximately $1,028,000. As of
December  3l,  l997,  the  Company  also   maintained   facilities  in  Arizona,
California,  Colorado,  Connecticut,  Florida, Georgia, Illinois, Indiana, Iowa,
Kentucky,  Massachusetts,  Michigan, Minnesota,  Missouri, New Jersey, New York,
North  Carolina,  Ohio,  Pennsylvania,  Tennessee,  Texas,  Washington  D.C. and
Wisconsin,  as well as international  operations  located in London and Toronto,
with an aggregate of  approximately  138,300  square feet.  The leases for these
facilities are at a current annual aggregate rental of approximately $2,805,000.
These  leases  expire at various  times  with no lease  commitment  longer  than
September  30, 2006.  In addition,  through Birla  Horizons  International,  the
Company has  offices in New Delhi,  India;  London,  England;  Toronto,  Canada;
California; and New Jersey.

Item 3.   Legal Proceedings

         There are no material pending legal proceedings.

Item 4. Submission of Matters to a Vote of Security Holders

         None.

                        Executive Officers of the Company

         The following table sets forth certain  information with respect to the
executive  officers  of the  Company,  who are  elected to serve  until the next
annual meeting of the Board of Directors and until their  successors are elected
and qualify. All the positions listed are or were held by such officers with the
Company.
<TABLE>
<CAPTION>
                                                                                   PERIOD
NAME                         AGE                        TITLE                   POSITION HELD
----                         ---                        -----                   -------------
<S>                          <C>            <C>                                 <C>
John J. Cassese              53             Chairman of the Board               1982-Present
                                            and President
                                            Director                            1969-Present

William J. Murphy            53             Executive Vice President            1997 - Present
                                            and CFO

Michael J. Shea              37             Controller                          1995-Present
                                            Vice President                      1996-Present
</TABLE>
<PAGE>

                                     PART II


Item 5.  Market for Registrant's Common Equity
             and Related Stockholder Matters

         The  information  required by this item is contained  under the caption
"Market and Dividend Information" in the Company's Annual Report to Shareholders
for the year  ended  December  3l,  1997,  which  material  is  incorporated  by
reference in this Form 10-K Annual Report.

Item 6.  Selected Financial Data

         The  information  required by this item is contained  under the caption
"Selected Financial Data" in the Company's Annual Report to Shareholders for the
year ended  December 3l, 1997,  which material is  incorporated  by reference in
this Form 10-K Annual Report.

Item 7.  Management's Discussion and Analysis of Financial
           Condition and Results of Operation

         The  information  required by this item is contained  under the caption
"Management's  Discussion  and  Analysis"  in the  Company's  Annual  Report  to
Shareholders   for  the  year  ended  December  3l,  1997,   which  material  is
incorporated by reference in this Form 10-K Annual Report.

Item 8.  Financial Statements and Supplementary Data

         The  financial  statements  together  with the report  thereon by Grant
Thornton  LLP,  Independent  Certified  Public  Accountants,  appearing  in  the
Company's  Annual Report to  Shareholders  for the year ended December 31, 1997,
are incorporated herein by reference.  Such information is listed in Item 14(a)1
of this Form 10-K Annual Report.

Item 9.  Changes in and Disagreements with Accountants
             on Accounting and Financial Disclosure

         There  have  been  no  disagreements  with  the  Company's  independent
accountants involving accounting and financial disclosure matters.
<PAGE>
                                    PART III

Item 10.  Directors and Executive Officers of the Registrant

         (a)  The   information   called   for  by  Item  10  with   respect  to
identification  of directors of the Company is incorporated  herein by reference
to the material under the caption "Election of Directors" in the Company's Proxy
Statement for its 1998 Annual  Meeting of  Shareholders  which is expected to be
filed with the  Securities  and Exchange  Commission  on or before April 6, 1998
(the "1998 Proxy Statement").

         (b) The  information  called for by Item 10 with  respect to  executive
officers  of the  Company  is  included  in  Part I  herein  under  the  caption
"Executive Officers of the Company".

Item 11.  Executive Compensation

         The  information  called  for by  Item 11 with  respect  to  management
remuneration  and  transactions  is  incorporated  herein  by  reference  to the
material under the caption "Executive Compensation" in the 1998 Proxy Statement.

Item 12. Security Ownership of Certain Beneficial Owners and Management

         The  information  called  for by  Item  12  with  respect  to  security
ownership of certain beneficial owners and management is incorporated  herein by
reference  to  the  material  under  the  caption  "Certain  Holders  of  Voting
Securities" in the 1998 Proxy Statement.


Item 13. Certain Relationships and Related Transactions
         None

<PAGE>
                                     PART IV

Item 14.  Exhibits, Financial Statement
               Schedules, and Reports on Form 8-K

          (a) 1. The following consolidated  financial statements,  appearing in
the Company's 1997 Annual Report to  Shareholders,  are  incorporated  herein by
reference.

     -    Consolidated balance sheets as of December 3l, 1997 and 1996

     -    Consolidated  statements  of income for each of the three years in the
          period ended December 31, 1997

     -    Consolidated  statement of shareholders'  equity for each of the three
          years in the period ended December 31, 1997

     -    Consolidated  statements  of cash flows for each of the three years in
          the period ended December 31, 1997

     -    Notes to consolidated  financial statements

     -    Report of independent certified public accountants on the consolidated
          financial statements

             2.    Schedule II - Valuation and qualifying accounts
                   for the years ended December 31, 1997, 1996 and 1995.

                   Report of independent certified public accountants on
                   the financial statements schedule.

         All other  schedules are omitted because they are not applicable or the
required information is shown in the consolidated  financial statements or notes
thereto.
              3.   The exhibit index
              4.   Consent of Grant Thornton LLP

          (b) One report on Form 8K was filed during the quarter ended  December
31,  1997,  to  report  the  Company's   acquisition  of  CG  Computer  Services
Corporation on December 19, 1997.


<PAGE>
                                   SIGNATURES


         Pursuant to the  requirements  of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.

                                           COMPUTER HORIZONS CORP.


Date:  March  26, 1998                 By: /s/ John J. Cassese    
                                          ------------------------
                                          John J. Cassese, Chairman
                                          of the Board and President


         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
this  report has been  signed  below by the  following  persons on behalf of the
registrant and in the capacities and on the dates indicated.

                                          COMPUTER HORIZONS CORP.


Date:  March 26, 1998                  By: /s/ John J. Cassese   
                                          ------------------- 
                                          John J. Cassese, Chairman
                                          of the Board and President
                                          (Principal Executive Officer) 
                                          and Director

Date:  March 26, 1998                  By: /s/ William J. Murphy 
                                          ----------------------
                                          William J. Murphy,
                                          Executive Vice President and CFO
                                          (Principal Financial Officer)

Date:  March 26, 1998                  By: /s/ Michael J. Shea 
                                          ----------------------
                                          Michael J. Shea
                                          Vice President and Controller
                                          (Principal Accounting Officer)

Date:  March 26, 1998                  By: /s/ Thomas J. Berry 
                                          --------------------
                                          Thomas J. Berry, Director


Date:  March 26, 1998                  By: /s/ Rocco J. Marano 
                                          ------------------- 
                                          Rocco J. Marano, Director
 
<PAGE>
<TABLE>
<CAPTION>

                                         EXHIBIT INDEX

Exhibit             Description                                        Incorporated by Reference to
-------             -----------                                        ----------------------------
<S>                 <C>                                                <C>
3(a-1)              Certificate of Incorporation as                    Exhibit 3(a) to Registration
                    amended through 1971.                              Statement on Form S-1 (File
                                                                       No. 2--42259).

3(a-2)              Certificate of Amendment dated                     Exhibit  3(a-2) to Form 10K
                    May 16,  1983 to Certificate of                    for the fiscal  year ended
                    Incorporation.                                     February 28, 1983.

3(a-3)              Certificate  of Amendment dated                    Exhibit  3(a-3) to Form 10K
                    June 15,  1988 to  Certificate  of                 for the fiscal year ended
                    Incorporation.                                     December 31, 1988.

3(a-4)              Certificate  of Amendment dated                    Exhibit  3(a-4) to Form 10K
                    July 6, 1989 to  Certificate  of                   for the  fiscal  year ended
                    Incorporation.                                     December 31, 1994.

3(a-5)              Certificate  of Amendment dated                    Exhibit  3(a-5) to Form 10K
                    February  14,  1990 to Certificate of              for the fiscal  year
                    ended Incorporation.                               December 31, 1989.

3(a-6)              Certificate  of Amendment dated                    Exhibit  3(a-6) to Form 10K
                    May 1, 1991 to  Certificate  of                    for the  fiscal  year  ended
                    Incorporation.                                     December 31, 1994.

3(a-7)              Certificate  of Amendment  dated                   Exhibit  3(a-7) to Form 10K
                    July 12,  1994 to  Certificate  of                 for the fiscal year ended
                    Incorporation.                                     December 31, 1994.

3(b)                Bylaws, as amended and                             Exhibit 3(b) to Form 10K for
                    presently in effect.                               the year ended December 31,
                                                                       1988.

4(a)                Rights Agreement dated as of                       Exhibit 1 to Registration  
                    July  6, 1989 between the                          Statement on Form 8-A dated  
                    Company and Chemical Bank, as                      July 7, 1989.
                    Rights Agent ("Rights Agreement") 
                    which includes the form of
                    Rights Certificate as Exhibit B.

4(b)                Amendment No. 1 dated as of                        Exhibit 1 to Amendment No.
                    February 13, 1990 to Rights                        1 on Form 8 dated February
                    Agreement.                                         13, 1990 to Registration
                                                                       Statement on Form 8-A.


4(c)                Amendment No. 2 dated as of                        Exhibit 4(c) to Form 10K
                    August 10, 1994 to Rights                          for the fiscal year ended
                    Agreement.                                         December 31, 1994.
<PAGE>
<CAPTION>
<S>                 <C>                                                <C>
4(d)                Employee's Savings Plan and                        Exhibit 4.4 to Registration
                    Amendment Number One.                              Statement on Form S-8 dated
                                                                       December 5, 1995.

4(e)                Employee's Savings Plan Trust                      Exhibit 4.5 to Registration
                    Agreement as Amended and                           Statement on Form S-3 dated
                    Restated Effective January 1,                      December 5, 1995.
                    1996.

10(a)               Employment Agreement dated as                      Exhibit 10(a) to Form 10K for
                    of February 16, 1990 between the                   the year ended December 31,
                    Company and John J. Cassese.                       1989.

10(b)               Employment Agreement dated as                      Exhibit 10(g) to Form S-3 dated
                    of January 1, 1997 between the                     August 14, 1997.
                    Company and William J. Murphy.

10(c)               Employment Agreement dated as                      Exhibit 10(c) to Form 10K for
                    of March 6, 1997 between the                       the year ended December 31,
                    Company and Michael J. Shea.                       1996.

10(d)               Note Agreement dated as of                         Exhibit 10(i) to Form 10K for
                    March 15, 1988 between the                         the year ended December 31,
                    Company and Massachusetts                          1988.
                    Mutual Life Insurance Company.

10(e)               1990 Directors' Stock Option                       Exhibit 10(g) to Form 10K
                    Plan, as amended.                                  for the fiscal year ended
                                                                       December 31, 1994.

10(f)               1994 Incentive Stock Option and                    Exhibit 10(h) to Form 10K
                    Appreciation Plan.                                 for the fiscal year ended
                                                                       December 31, 1994.

10(g)               $15,000,000 Discretionary Line of                  Exhibit 10(h) to Form S-3a
                    Credit payable to Chase Manhattan                  dated September 23, 1997.
                    Bank dated as of June 30, 1997.

10(h)               $10,000,000 Discretionary Line                     Exhibit 10(h) to Form 10K
                    of Credit from PNC Bank.                           for the fiscal year ended
                                                                       December 31, 1996.
13                  Annual Report to Security Holders.

21                  List of Subsidiaries.

23.1                Consent of Independent Certified
                    Public Accountants
</TABLE>
<PAGE>
<TABLE>
<CAPTION>
                                  Computer Horizons Corp. and Subsidiaries

                              SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

                            For the years ended December 31, 1997, 1996 and 1995




                   Column A                      Column B         Column C        Column D       Column E
                   --------                      --------         --------        --------       --------

                                                 Balance at       Charged to                     Balance at
                                                 beginning        costs and      Deductions -      end of
                   Description                   of period        expenses       describe(l)       period
                   -----------                   ---------        --------       -----------       ------
<S>                                              <C>              <C>             <C>            <C>
Year ended December 31, 1997
  Allowance for doubtful accounts                $1,203,000       $575,000        $ 36,000       $1,742,000
                                                 ----------       --------        --------       ----------     

Year ended December 31, 1996
  Allowance for doubtful accounts                $  840,000       $487,000        $124,000       $1,203,000     
                                                 ----------       --------        --------       ----------     
                                                                                                              
                                                                                                              
Year ended December 31, 1995                                                                                  
 Allowance for doubtful accounts                 $  566,000       $465,000        $191,000       $  840,000      
                                                 ----------       --------        --------       ----------      
                                                
</TABLE>
Notes

(1) Uncollectible accounts written off, net of recoveries.
<PAGE>
                         REPORT OF INDEPENDENT CERTIFIED
                         PUBLIC ACCOUNTANTS ON SCHEDULE




Board of Directors and Shareholders
   Computer Horizons Corp.

In  connection  with  our  audit of the  consolidated  financial  statements  of
Computer Horizons Corp. and Subsidiaries referred to in our report dated January
29, 1998 (except for Note 2, as to which the date is February 27,  1998),  which
is  included in the 1997  Annual  Report to  Shareholders  and  incorporated  by
reference in this Form 10-K,  we have also  audited  Schedule II for each of the
years ended  December 31, 1997,  1996 and ]995.  In our opinion,  this  schedule
presents fairly, in all material  respects,  the information  required to be set
forth therein.





GRANT THORNTON LLP

Parsippany, New Jersey
January 29, 1998 (except for Note 2, as to which
  the date is February 27, 1998)