ACCOUNTS PAYABLE AND ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2011

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

5.    ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses include the following at June 30, 2011 and December 31, 2010:

	June 30, 2011		December 31, 2010
Accounts payable	$	454	$	1,260
Accrued payroll		2,116		3,450
Accrued outsourced pre-clinical and clinical fees		21,960		10,375
Accrued professional fees		690		785
Other accrued expenses		978		966
	$	26,198	$	16,836

Accrued outsourced pre-clinical and clinical fees include amounts payable for our share of tivantinib collaboration costs that are netted against revenue as contra-revenue.