INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The Company’s income tax benefit differs from the expected income tax benefit by applying the U.S. Federal statutory rate of 34% to net income (loss) as follows:

	DECEMBER 31,
	2012			2011
Income tax benefit at statutory rate of 34%	$	216,000		$	267,000
Change in valuation allowance		(216,000	)		(267,000	)
	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax assets consist of:

	DECEMBER 31,
	2011			2012
Deferred tax assets (liabilities):
Net operating loss carryforward		7,502,000			7,286,000
		7,502,000			7,286,000
Valuation allowance (see Note 2)		(7,502,000	)		(7,286,000	)
	$	-		$	-