INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes Tables

Deferred tax assets and valuation allowances

	2012			2011
Deferred tax assets and valuation allowances consist of:
Deferred tax assets:
Net operating loss carry forwards	$	251,000		$	520,000
Less valuation allowance		(251,000	)		(520,000	)
Net deferred tax assets	$	-		$	-

Reconciliation of the tax derived by applying the statutory rate to the earnings before income taxes

	Year ended
	December 31,
	2012			2011
Tax benefits (expense) at statutory rate		35	%		(35	%)
Unrecognized tax benefits (expense) of current period tax losses		(35	%)		35	%
Effective tax rate		-			-