ORGANIZATION AND BASIS OF PRESENTATION (Policies)	3 Months Ended
Mar. 31, 2014
Organization And Basis Of Presentation Policies
ORGANIZATION AND BASIS OF PRESENTATION	Echo Therapeutics, Inc. (the “Company”) is a medical device company with expertise in advanced skin permeation technology. The Company is developing its Symphony® CGM System (“Symphony”) as a non-invasive, wireless continuous glucose monitoring (“CGM”) system for use in hospital critical care units. The Symphony® SkinPrep System (“SkinPrep”), a component of Symphony, allows for enhanced skin permeation that enables extraction of analytes such as glucose. The accompanying unaudited consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Sontra Medical, Inc., a Delaware corporation. All significant intercompany balances and transactions have been eliminated in consolidation. These financial statements have been prepared in conformity with generally accepted accounting principles (“GAAP”) in the United States consistent with those applied in, and should be read in conjunction with, the Company’s audited consolidated financial statements and related footnotes for the year ended December 31, 2013 included in the Company’s Annual Report on Form 10-K as filed with the United States Securities and Exchange Commission (“SEC”) on March 28, 2014. These financial statements reflect all adjustments, consisting only of normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the Company’s financial position as of March 31, 2014 and its results of operations and cash flows for the interim periods presented and are not necessarily indicative of results for subsequent interim periods or for the full year. These interim financial statements do not include all of the information and footnotes required by GAAP for complete financial statements as allowed by the relevant SEC rules and regulations; however, the Company believes that its disclosures are adequate to ensure that the information presented is not misleading. On June 7, 2013, the Company effected a 1-for-10 reverse stock split of its common stock. All share and per share information has been retroactively restated to reflect this reverse stock split.
LIQUIDITY AND MANAGEMENT'S PLAN	The accompanying consolidated financial statements have been prepared on a basis assuming that the Company is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of March 31, 2014, the Company had cash of approximately $7,081,000, working capital of approximately $5,665,000, and an accumulated deficit of approximately $115,742,000. The Company continues to incur recurring losses from operations. The Company will need to collect the remaining proceeds under its current financing arrangement and secure additional capital to fund its product development, research, manufacturing and clinical programs in its current planned operations. The Company has funded its operations in the past primarily through debt and equity issuances. Management intends to complete its current financing arrangement with Medical Technologies Innovation Asia Ltd. (“MTIA”) and will continue to pursue additional financing to fund its operations. No assurances can be given that additional capital will be available on terms acceptable to the Company. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties. During the three months ended March 31, 2014, the Company received total proceeds of $2,000,000 in connection with the MTIA financing agreement. Subsequent to March 31, 2014, the Company received additional net cash proceeds from the Common Stock financing with MTIA of $400,000 as part of its total $5,000,000 investment (see Note 8). As of May 9, 2014, an additional $2,600,000 in proceeds remains to be received from this transaction. Management believes that the cash to be received from this Common Stock financing coupled with the cash on hand at March 31, 2014 will be sufficient to fund the cash requirements under the 2014 budget and fund operations through December 31, 2014. If all cash proceeds from MTIA are not received, management believes certain expenditures can be deferred until additional financing is obtained.

ORGANIZATION AND BASIS OF PRESENTATION (Policies)

3 Months Ended

Mar. 31, 2014

Organization And Basis Of Presentation Policies

Echo Therapeutics, Inc. (the “Company”) is a medical device company with expertise in advanced skin permeation technology. The Company is developing its Symphony® CGM System (“Symphony”) as a non-invasive, wireless continuous glucose monitoring (“CGM”) system for use in hospital critical care units. The Symphony® SkinPrep System (“SkinPrep”), a component of Symphony, allows for enhanced skin permeation that enables extraction of analytes such as glucose.

The accompanying unaudited consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Sontra Medical, Inc., a Delaware corporation. All significant intercompany balances and transactions have been eliminated in consolidation. These financial statements have been prepared in conformity with generally accepted accounting principles (“GAAP”) in the United States consistent with those applied in, and should be read in conjunction with, the Company’s audited consolidated financial statements and related footnotes for the year ended December 31, 2013 included in the Company’s Annual Report on Form 10-K as filed with the United States Securities and Exchange Commission (“SEC”) on March 28, 2014. These financial statements reflect all adjustments, consisting only of normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the Company’s financial position as of March 31, 2014 and its results of operations and cash flows for the interim periods presented and are not necessarily indicative of results for subsequent interim periods or for the full year. These interim financial statements do not include all of the information and footnotes required by GAAP for complete financial statements as allowed by the relevant SEC rules and regulations; however, the Company believes that its disclosures are adequate to ensure that the information presented is not misleading.

On June 7, 2013, the Company effected a 1-for-10 reverse stock split of its common stock. All share and per share information has been retroactively restated to reflect this reverse stock split.

LIQUIDITY AND MANAGEMENT'S PLAN

The accompanying consolidated financial statements have been prepared on a basis assuming that the Company is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of March 31, 2014, the Company had cash of approximately $7,081,000, working capital of approximately $5,665,000, and an accumulated deficit of approximately $115,742,000. The Company continues to incur recurring losses from operations. The Company will need to collect the remaining proceeds under its current financing arrangement and secure additional capital to fund its product development, research, manufacturing and clinical programs in its current planned operations. The Company has funded its operations in the past primarily through debt and equity issuances. Management intends to complete its current financing arrangement with Medical Technologies Innovation Asia Ltd. (“MTIA”) and will continue to pursue additional financing to fund its operations. No assurances can be given that additional capital will be available on terms acceptable to the Company. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.

During the three months ended March 31, 2014, the Company received total proceeds of $2,000,000 in connection with the MTIA financing agreement. Subsequent to March 31, 2014, the Company received additional net cash proceeds from the Common Stock financing with MTIA of $400,000 as part of its total $5,000,000 investment (see Note 8). As of May 9, 2014, an additional $2,600,000 in proceeds remains to be received from this transaction. Management believes that the cash to be received from this Common Stock financing coupled with the cash on hand at March 31, 2014 will be sufficient to fund the cash requirements under the 2014 budget and fund operations through December 31, 2014. If all cash proceeds from MTIA are not received, management believes certain expenditures can be deferred until additional financing is obtained.

- Definition

Disclosure of accounting policy for reporting when there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date). Disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern would be expected to be considered. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations.

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