10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

______________________________

FORM 10-Q/A

Amendment No. 1

______________________________

[Mark One]

[X]     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 for the quarterly period ended June 30, 2012

[  ]      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:  0-25203
OmniComm Systems, Inc.
(Exact name of registrant as specified in its Charter)
Delaware	11-3349762
(State or other jurisdiction of Incorporation or organization)	(IRS Employer Identification Number)
2101 W. Commercial Blvd. Suite 3500, Ft. Lauderdale, FL	33309
(Address of principal executive offices)	(Zip Code)
954.473.1254
(Registrant’s Telephone Number including area code)

No Changes

(Former name, former address and former fiscal year, if changed since last report)

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 [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  Yes  [X]  No 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act

Large accelerated filer	[ ]	Accelerated filer	[ ]
Non-accelerated filer(Do not check if smaller reporting company)	[ ]	Smaller reporting company	[√]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [   ]  No  [X]

The number of shares outstanding of each of the issuer’s classes of common equity as of August 2, 2012: 86,481,495 common stock $.001 par value.

EXPLANATORY NOTE

The sole purpose of this amendment to the Company’s Quarterly Report on Form 10-Q for the period ended June 30, 2012, filed with the Securities and Exchange Committee on Aug 3, 2012 (the “Form 10-Q”), is to furnish Exhibit 101, which contains the eXtensible Business Reporting Language (XBRL) Interactive Data Files for the financial statements and notes included in Part 1, Item 1 of the Form 10-Q.

Under Rule 405(a)(2)(ii) of Regulation S-T, this Exhibit 101 is permitted to be furnished by amendment within 30 days of the original filing date of the Form 10-Q.

No other changes have been made to the Form 10-Q other than the furnishing of Exhibit 101 described above.  This Amendment No. 1 does not reflect subsequent events occurring after the original filing date of the Form 10-Q or modify or update in any way disclosures made in the Form 10-Q.

Pursuant to Rule 406T of Regulation S-T, Exhibit 101 is deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Act of 1934, as amended, and otherwise is not subject to liability under those sections.

PART II OTHER INFORMATION

ITEM 6.  EXHIBITS

The following documents are filed as a part of this report or are incorporated by reference to previous filings, if so indicated:

EXHIBIT NO.	DESCRIPTION
31.1*	Certification of Principal Executive Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2*	Certification of Principal Financial and Accounting Officer pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1**	Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002.
101.INS***	XBRL Instance Document
101.SCH***	XBRL Taxonomy Extension Schema Document
101.CAL***	XBRL Taxonomy Extension Calculation Document
101.DEF***	XBRL Taxonomy Extension Definition Document
101.LAB***	XBRL Taxonomy Extension Label Document
101.PRE***	XBRL Taxonomy Extension Presentation Document

* Previously filed with the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2012 filed with the Securities and Exchange Commission on August 3, 2012.

** Previously furnished with the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2012 filed with the Securities and Exchange Commission on August 3, 2012.

*** In accordance with Rule 406T of Regulation S-T, the information in Exhibit 101 is furnished and deemed not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933 as amended, is deemed not filed for purposes of Section 18 of the Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, except as expressly set forth by specific reference in such filing.

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.

Dated: August 31, 2012

OMNICOMM SYSTEMS, INC.
By:	/s/Cornelis F. Wit
Cornelis F Wit, Chief Executive Officer (Principal Executive Officer)

By:	/s/Ronald T. Linares
Ronald T. Linares, Chief Accounting and Financial Officer (Principal Financial Officer)

EXHIBIT INDEX

101.INS*	XBRL Instance Document
101.SCH*	XBRL Taxonomy Extension Schema Document
101.CAL*	XBRL Taxonomy Extension Calculation Document
101.DEF*	XBRL Taxonomy Extension Definition Document
101.LAB*	XBRL Taxonomy Extension Label Document
101.PRE*	XBRL Taxonomy Extension Presentation Document

* In accordance with Rule 406T of Regulation S-T, the information in Exhibit 101 is furnished and deemed not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933 as amended, is deemed not filed for purposes of Section 18 of the Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, except as expressly set forth by specific reference in such filing.

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Note 2 - Summary of Significant Accounting Policies (Detail) - Allowance For Doubtful Account Summary (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Beginning of period	$ 142,444	$ 269,869
Bad debt expense	84,144	(119,889)
Write-offs	0	(7,536)
End of period	$ 226,588	$ 142,444

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Note 9 - Convertible Notes Payable (Detail) - Convertible Debt Maturity Payments (USD $)	Jun. 30, 2012
Total	$ 9,665,000
Convertible Debt [Member]
2012	9,665,000
2013	0
2014	0
2015	$ 0

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Note 6 - Intangible Assets, At Cost (Detail) - Intangible Assets (USD $)	6 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Cost	$ 1,392,701	$ 1,392,701
Accumulated Amortization	1,392,701	1,160,584
Net Book Value	0	232,117
Customer Lists [Member]
Cost	1,392,701	1,392,701
Accumulated Amortization	1,392,701	1,160,584
Net Book Value	$ 0	$ 232,117
Estimated Useful Lives	3 years

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Note 14 - Employee Equity Incentive Plans (Detail) - Vested Shares (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Number of options vested	592,083	1,165,000
Fair value of options vested (in Dollars)	$ 62,934	$ 292,453

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Note 10 - Fair Value Measurement (Detail) - Fair Value Of Liabilities Measured On A Recurring Basis (USD $)	Dec. 31, 2012		Jun. 30, 2012
Derivatives: (1) (2)
Fair Value	$ 2,451,619	[1],[2]	$ 3,040,402	[1],[2]
Conversion Feature Liability [Member] | Fair Value, Inputs, Level 1 [Member]
Derivatives: (1) (2)
Fair Value	0		0
Conversion Feature Liability [Member] | Fair Value, Inputs, Level 2 [Member]
Derivatives: (1) (2)
Fair Value	0		0
Conversion Feature Liability [Member] | Fair Value, Inputs, Level 3 [Member]
Derivatives: (1) (2)
Fair Value	758,911		928,995
Conversion Feature Liability [Member]
Derivatives: (1) (2)
Fair Value	758,911	[1],[2]	928,995	[1],[2]
Warrant Liability [Member] | Fair Value, Inputs, Level 1 [Member]
Derivatives: (1) (2)
Fair Value	0		0
Warrant Liability [Member] | Fair Value, Inputs, Level 2 [Member]
Derivatives: (1) (2)
Fair Value	0		0
Warrant Liability [Member] | Fair Value, Inputs, Level 3 [Member]
Derivatives: (1) (2)
Fair Value	1,692,708		2,111,407
Warrant Liability [Member]
Derivatives: (1) (2)
Fair Value	1,692,708	[1],[2]	2,111,407	[1],[2]
Fair Value, Inputs, Level 1 [Member]
Derivatives: (1) (2)
Fair Value	0		0
Fair Value, Inputs, Level 2 [Member]
Derivatives: (1) (2)
Fair Value	0		0
Fair Value, Inputs, Level 3 [Member]
Derivatives: (1) (2)
Fair Value	$ 2,451,619		$ 3,040,402

[1] The fair value of the derivative instruments was estimated using the Income Approach and the Black Scholes option pricing model with the following assumptions for the six months ended June 30, 2012

[2] The fair value at the measurement date is equal to their carrying value on the balance sheet.

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Note 15 - Income taxes (Detail) - Deferred Income Taxes (USD $)	Jun. 30, 2012	Dec. 31, 2011
Amortization of intangibles	$ 283,698	$ 283,698
Bad debt allowance	84,292	52,629
Patent litigation liability accrual	426,499	468,891
Operating loss carryforwards	17,236,909	16,920,055
Gross deferred tax assets	18,031,398	17,725,273
Valuation allowance	(18,031,398)	(17,725,273)
Net deferred tax asset	$ 0	$ 0

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Note 5 - Property and Equipment, Net (Detail) - Property And Equipment (USD $)	6 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Cost	$ 3,096,652	$ 3,211,311
Accumulated Depreciation	2,593,314	2,445,104
Net Book Value	503,338	766,207
Computer And Office Equipment [Member]
Cost	1,429,323	1,550,907
Accumulated Depreciation	1,101,228	1,094,152
Net Book Value	328,095	456,755
Estimated Useful Lives	5 years
Leasehold Improvements [Member]
Cost	75,476	75,476
Accumulated Depreciation	64,340	60,785
Net Book Value	11,136	14,691
Estimated Useful Lives	5 years
Software [Member]
Cost	1,484,786	1,477,539
Accumulated Depreciation	1,341,550	1,207,662
Net Book Value	143,236	269,877
Estimated Useful Lives	3 years
Furniture and Fixtures [Member]
Cost	107,067	107,389
Accumulated Depreciation	86,196	82,505
Net Book Value	$ 20,871	$ 24,884
Estimated Useful Lives	5 years

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Note 13 - Stockholders' (Deficit) (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Dividends Payable [Table Text Block]

	Cumulative arrearage as of June 30,				Cumulative arrearage per share as of June 30,
Series of preferred stock	2012		2011		2012		2011
Series A	$	2,070,200	$	1,790,894	$	0.50	$	0.43
Series B		609,904		609,904	$	3.05	$	3.05
Series C		1,469,593		1,469,593	$	4.36	$	4.36
Total preferred stock arrearage	$	4,149,697	$	3,870,391

	Dividends accreted six months ended June 30,				Dividends per share six months ended June 30,
	2012		2011			2012		2011
Preferred stock dividends in arrears Series A	$	125,539	$	102,004	$	0.03	$	0.03
Preferred stock dividends in arrears Series B	$	-0-	$	-0-	$	0.00	$	0.00
Preferred stock dividends in arrears Series C	$	-0-	$	-0-	$	0.00	$	0.00

Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]

June 30, 2012 Warrants outstanding							June 30, 2012 Warrants exercisable
Range of exercise price				Number outstanding at June 30, 2012	Weighted average remaining contractual life	Weighted Average exercise price	Number exercisable at June 30, 2012	Weighted average exercise price
$	0.25	–	0.60	48,009,582	2.56	$0.35	48,009,582	$0.35

December 31, 2011 Warrants Outstanding							December 31, 2011Warrants Exercisable
Range of exercise price				Number outstanding at December 31, 2011	Weighted average remaining contractual life	Weighted Average exercise price	Number exercisable at December 31, 2011	Weighted average exercise price
$	0.25	–	0.60	58,595,758	1.94	$0.38	58,595,758	$0.38

Schedule of Share-based Compensation, Activity [Table Text Block]

	Weighted average grant date fair value
	2012		2011
Stock options granted during the six month period ended June 30,		n/a	$	0.11
Stock options vested during the six month period ended June 30,	$	0.11	$	0.25
Stock options forfeited during the six month period ended June 30,	$	0.11	$	0.19

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Foreign currency translation			Accumulated other comprehensive gain (loss)
Balance December 31, 2010	$	(24,298	)	$	(24,298	)
2011 Activity		(29,416	)		(29,416	)
Balance at December 31, 2011		(53,714	)		(53,714	)
2012 Activity		(7,188	)		(7,188	)
Balance at June 30, 2012	$	(60,902	)	$	(60,902	)

Warrant [Member]

Schedule of Share-based Compensation, Activity [Table Text Block]

Warrants
Balance at December 31, 2011	58,595,758
Issued	-0-
Exercised	-0-
Expired/forfeited	(10,586,176	)
Balance at June 30, 2012	48,009,582
Warrants exercisable at June 30, 2012	48,009,582
Weighted average fair value of warrants granted during 2012	n/a

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Note 14 - Employee Equity Incentive Plans (Detail) - Weighted Average Grant Date Fair Value Activity (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Stock options granted during the six month period ended June 30,	$ 0.00	$ 0.11
Stock options vested during the six month period ended June 30,	$ 0.11	$ 0.25
Stock options forfeited during the six month period ended June 30,	$ 0.11	$ 0.19

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Note 10 - Fair Value Measurement (Detail) - Other Income (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
The net amount of total gains/(losses) for the period included in earnings attributable to the unrealized gain or loss from changes in derivative liabilities at the reporting date	$ (588,784)	$ (2,964,751)
Total unrealized gains/(losses) included in earnings	$ (588,784)	$ (2,964,751)

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Note 15 - Income taxes (Detail) - A Reconciliation of Income Tax Expense (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Statutory rate applied to loss before income taxes	$ (672,257)	$ (1,840,572)
Non deductible expenses	323,739	1,348,952
Change in deferred assets	42,392	45,963
Change in valuation allowance	306,126	445,657
Income tax expense (benefit)	$ 0	$ 0

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Note 15 - Income taxes (Detail) - The Components of Income Tax Expense (Benefit) (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Current tax expense (benefit):
Income tax at statutory rates	$ 0	$ 0
Deferred tax expense (benefit):
Deferred tax expense (benefit)	(306,126)	(445,657)
Valuation allowance	306,126	445,657
Total tax expense (benefit)	0	0
Bad Debt Allowance [Member]
Deferred tax expense (benefit):
Deferred tax expense (benefit)	(31,664)	0
Operating Loss Carryforward [Member]
Deferred tax expense (benefit):
Deferred tax expense (benefit)	(316,854)	(491,620)
Patent Litigation Settlement [Member]
Deferred tax expense (benefit):
Deferred tax expense (benefit)	$ 42,392	$ 45,963

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Note 14 - Employee Equity Incentive Plans (Detail) - Stock Options Oustanding (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Range 0 - .20 [Member] | Outstanding [Member]
Outstanding stock options (in Shares)	3,268,500	3,376,000
Weighted average remaining contractual life	3 years 87 days	3 years 9 months
Weighted average outstanding strike price	$ 0.15	$ 0.15
Range 0 - .20 [Member] | Vested [Member]
Vested stock options (in Shares)	2,075,833	1,547,500
Weighted average remaining vested contractual life	2 years 310 days	3 years 7 days
Weighted average vested strike price	$ 0.18	$ 0.20
Range 0 - .20 [Member] | Minimum [Member]
Strike price range ($)	$ 0.00	$ 0.00
Range 0 - .20 [Member] | Maximum [Member]
Strike price range ($)	$ 0.20	$ 0.20
Range .21-.29 [Member] | Outstanding [Member]
Outstanding stock options (in Shares)	2,775,000	2,785,000
Weighted average remaining contractual life	1 year 211 days	2 years 29 days
Weighted average outstanding strike price	$ 0.26	$ 0.26
Range .21-.29 [Member] | Vested [Member]
Vested stock options (in Shares)	2,775,000	2,785,000
Weighted average remaining vested contractual life	1 year 211 days	2 years 29 days
Weighted average vested strike price	$ 0.26	$ 0.26
Range .21-.29 [Member] | Minimum [Member]
Strike price range ($)	$ 0.21	$ 0.21
Range .21-.29 [Member] | Maximum [Member]
Strike price range ($)	$ 0.29	$ 0.29
Range .30 -.49 [Member] | Outstanding [Member]
Outstanding stock options (in Shares)	875,000	875,000
Weighted average remaining contractual life	1 year 146 days	1 year 328 days
Weighted average outstanding strike price	$ 0.45	$ 0.45
Range .30 -.49 [Member] | Vested [Member]
Vested stock options (in Shares)	875,000	875,000
Weighted average remaining vested contractual life	1 year 146 days	1 year 328 days
Weighted average vested strike price	$ 0.45	$ 0.45
Range .30 -.49 [Member] | Minimum [Member]
Strike price range ($)	$ 0.30	$ 0.30
Range .30 -.49 [Member] | Maximum [Member]
Strike price range ($)	$ 0.49	$ 0.49
Range .50 -.70 [Member] | Outstanding [Member]
Outstanding stock options (in Shares)	4,122,000	4,122,000
Weighted average remaining contractual life	1 year 160 days	1 year 343 days
Weighted average outstanding strike price	$ 0.60	$ 0.60
Range .50 -.70 [Member] | Vested [Member]
Vested stock options (in Shares)	4,122,000	4,122,000
Weighted average remaining vested contractual life	1 year 160 days	1 year 343 days
Weighted average vested strike price	$ 0.60	$ 0.60
Range .50 -.70 [Member] | Minimum [Member]
Strike price range ($)	$ 0.50	$ 0.50
Range .50 -.70 [Member] | Maximum [Member]
Strike price range ($)	$ 0.70	$ 0.70
Outstanding [Member]
Outstanding stock options (in Shares)	11,040,500	11,158,000
Weighted average remaining contractual life	2 years 3 days	2 years 189 days
Weighted average outstanding strike price	$ 0.37	$ 0.37
Vested [Member]
Vested stock options (in Shares)	9,847,833	9,329,500
Weighted average remaining vested contractual life	1 year 281 days	2 years 58 days
Weighted average vested strike price	$ 0.40	$ 0.42
Minimum [Member]
Strike price range ($)	$ 0.00	$ 0.00
Maximum [Member]
Strike price range ($)	$ 0.70	$ 0.70

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Note 4 - Earnings (Loss) Per Share (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

Anti-dilutive security	June 30, 2012		June 30, 2011
Preferred stock		2,750,149		2,750,149
Employee stock options		11,093,000		12,739,500
Warrants		48,009,582		52,195,758
Convertible notes		24,620,000		24,620,000
Shares issuable for accrued interest		582,496		1,341,627
Total		87,055,227		93,647,034

Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Table Text Block]

For the six months ended
	June 30, 2012								June 30, 2011
	Income (loss) numerator			Shares denominator		Per-share amount			Income (loss) numerator			Shares denominator		Per-share amount
Basic EPS	$	(1,952,768	)		86,481,495	$	(0.02	)	$	(4,993,240	)		86,207,462	$	(0.06	)
Effect of dilutive securities
None		-0-			-0-		-0-			-0-			-0-		-0-
Diluted EPS	$	(1,952,768	)		86,481,495	$	(0.02	)	$	(4,993,240	)		86,207,462	$	(0.06	)

For the three months ended
	June 30, 2012						June 30, 2011
	Income (loss) numerator		Shares denominator		Per-share amount		Income (loss) numerator			Shares denominator		Per-share amount
Basic EPS	$	1,499,632		86,481,495	$	0.02	$	(1,048,596	)		86,332,044	$	(0.01	)
Effect of dilutive securities
None		-0-		-0-		-0-		-0-			-0-		-0-
Diluted EPS	$	1,499,632		86,481,495	$	0.02	$	(1,048,596	)		86,332,044	$	(0.01	)

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Note 8 - Notes Payable (Detail) (USD $)																		6 Months Ended
	Jun. 30, 2012	Dec. 31, 2011	Dec. 01, 2011	Nov. 23, 2011	Oct. 31, 2011	Oct. 28, 2011	Oct. 05, 2011	Dec. 31, 2010	Sep. 30, 2010	Jun. 29, 2010	Apr. 13, 2010	Sep. 30, 2011 Promissory Note 1 [Member]	Sep. 30, 2011 Promissory Note 2 [Member]	Sep. 30, 2011 Promissory Note 3 [Member]	Sep. 30, 2011 Promissory Note 4 [Member]	Sep. 30, 2011 Promissory Note 5 [Member]	Sep. 30, 2011 Promissory Note 6 [Member]	Jun. 30, 2012 Note Payable 10 [Member]	Dec. 31, 2011 Note Payable 10 [Member]	Mar. 31, 2011 Note Payable 10 [Member]	Jun. 30, 2012 Note Payable 11 [Member]	Dec. 31, 2011 Note Payable 11 [Member]	May 13, 2011 Note Payable 11 [Member]	Sep. 30, 2011 Note Payable 12 [Member]	Dec. 31, 2010 Note Payable Maturing April 1, 2012 [Member]	Dec. 31, 2011 Consolidated Note [Member]	Sep. 02, 2011 Note Payable CEO [Member]	Dec. 31, 2011 Promissory Note Maturing January 1, 2013 [Member]	Dec. 31, 2011 Promissory Note Maturing April 1, 2014 [Member]	Dec. 31, 2011 Promissory Note $130,000 Maturing April 2014 [Member]	Dec. 31, 2011 Promissory Note $123,000 Maturing April 1, 2014 [Member]	Dec. 31, 2011 Promissory Note $82,000 Maturing April 1, 2014 [Member]	Dec. 31, 2011 Promissory Note $60,000 Maturing January 1, 2013 [Member]	Dec. 31, 2011 Net of Warrants [Member]
Notes Payable	$ 5,250,665	$ 5,270,665	$ 150,000	$ 60,000	$ 82,000	$ 123,000	$ 130,000	$ 1,197,500	$ 695,000	$ 115,000	$ 450,000	$ 80,000	$ 15,000	$ 35,000	$ 32,000	$ 80,000	$ 100,000	$ 2,866,879	$ 2,866,879	$ 1,688,018	$ 1,600,000	$ 1,600,000	$ 96,000	$ 342,000	$ 409,379	$ 1,600,000	$ 50,000	$ 96,000	$ 342,000	$ 130,000	$ 123,000	$ 82,000	$ 60,000	$ 1,352,001
Debt Instrument, Face Amount																				2,866,879
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)		6,400,000																11,467,517
Investment Warrants, Exercise Price (in Dollars per share)																		$ 0.25
Debt Instrument, Interest Rate, Stated Percentage		12.00%	12.00%	12.00%	12.00%	12.00%	12.00%											12.00%	12.00%		12.00%	12.00%	12.00%	12.00%			12.00%
Derivative Liabilities		247,999																1,178,861
Debt Instrument, Convertible, Remaining Discount Amortization Period																		36 months
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)		0.25
Interest Payable		$ 767,000

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Note 4 - Earnings (Loss) Per Share (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Weighted Average Number of Shares Outstanding, Diluted	86,481,495	86,332,044	86,481,495	86,207,462
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount			87,055,227	93,647,034
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit (in Dollars per share)			$ 0.045
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit (in Dollars per share)			$ 0.69
Lower Range Limit [Member]
Investment Warrants, Exercise Price (in Dollars per share)			$ 0.25
Upper Range Limit [Member]
Investment Warrants, Exercise Price (in Dollars per share)			$ 0.60
Lower Range Limit [Member]
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	0.25		$ 0.25
Upper Range Limit [Member]
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	0.50		$ 0.50

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Note 15 - Income taxes (Detail) (USD $)	6 Months Ended
	Jun. 30, 2012
Operating Loss Carryforwards	$ 48,052,398
Valuation Allowance, Deferred Tax Asset, Change in Amount	$ 203,068

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Note 2 - Summary of Significant Accounting Policies (Detail) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011	Jul. 10, 2009	Dec. 31, 2008
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax (in Dollars)	$ (5,966)	$ (1,939)	$ (7,188)	$ (11,514)	$ (29,416)
Allowance for Doubtful Accounts Receivable, Current (in Dollars)	226,588		226,588		142,444
Concentration Risk, Percentage				20.00%
Entity-Wide Revenue, Major Customer, Amount (in Dollars)				1,313,000
Deferred Revenue (in Dollars)	5,647,029		5,647,029
Deferred Revenue, Current (in Dollars)	4,718,754		4,718,754		4,293,316
Advertising Expense (in Dollars)			118,256	158,764
Research and Development Expense (in Dollars)			1,224,769	1,280,630
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)						7,500,000	12,500,000
Customer 1 [Member]
Concentration Risk, Percentage			20.00%
Entity-Wide Revenue, Major Customer, Amount (in Dollars)			1,575,000
Customer 2 [Member]
Concentration Risk, Percentage			18.00%
Entity-Wide Revenue, Major Customer, Amount (in Dollars)			$ 1,390,000
Leasehold Improvements, Computers, Equipment and Furniture [Member]
Property, Plant and Equipment, Useful Life			5 years
Software [Member]
Property, Plant and Equipment, Useful Life			3 years

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Note 9 - Convertible Notes Payable (Detail) (USD $)	6 Months Ended												6 Months Ended	12 Months Ended		1 Months Ended	9 Months Ended	33 Months Ended	12 Months Ended	30 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011	Dec. 01, 2011	Nov. 23, 2011	Oct. 31, 2011	Oct. 28, 2011	Oct. 05, 2011	Mar. 30, 2011 Extended Maturity [Member] Convertible Note Payable 4 [Member]	Jun. 30, 2012 Extended Maturity [Member] Convertible Note Payable 5 [Member]	Mar. 30, 2011 Director [Member] Convertible Note Payable 4 [Member]	Jun. 30, 2012 Director [Member] Convertible Note Payable 5 [Member]	Jun. 30, 2012 Convertible Note Payable 1 [Member]	Dec. 31, 1999 Convertible Note Payable 1 [Member]	Jun. 30, 2004 Convertible Note Payable 1 [Member]	Mar. 30, 2011 Convertible Note Payable 4 [Member]	Sep. 30, 2009 Convertible Note Payable 4 [Member]	Jun. 30, 2012 Convertible Note Payable 4 [Member]	Dec. 31, 2009 Convertible Note Payable 5 [Member]	Jun. 30, 2012 Convertible Note Payable 5 [Member]
Debt Instrument, Interest Rate, Stated Percentage			12.00%	12.00%	12.00%	12.00%	12.00%	12.00%						10.00%			12.00%		12.00%
Convertible Notes Payable (in Dollars)	$ 9,665,000								$ 1,200,000	$ 1,490,000	$ 1,100,000	$ 1,440,000		$ 862,500			$ 1,400,000		$ 1,490,000
Debt Issuance Cost														119,625
Proceeds from Issuance of Debt														742,875					1,490,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share)															$ 1.25		$ 0.25		$ 0.25
Debt Conversion, Converted Instrument, Amount													787,500
Debt Conversion, Converted Instrument, Shares Issued (in Shares)													1,495,179
Long-term Debt, Gross													75,000
Interest Payable			767,000										98,468
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)			6,400,000														5,600,000		5,960,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)			0.25														0.25		0.25
Proceeds from Issuance of Secured Debt																	1,400,000
Repayments of Notes Payable	$ 20,000	$ 212,500														$ 200,000
Investment Warrants, Exercise Price (in Dollars per share)																		$ 0.25		$ 0.25

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Note 13 - Stockholders' (Deficit) (Detail) - Accumulated Other Comprehensive Gain (Loss) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended	6 Months Ended	12 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011	Jun. 30, 2012 Foreign Currency Translation [Member]	Dec. 31, 2011 Foreign Currency Translation [Member]	Dec. 31, 2010 Foreign Currency Translation [Member]	Jun. 30, 2012 Accumulated Other Comprehensive Gain (Loss) [Member]	Dec. 31, 2011 Accumulated Other Comprehensive Gain (Loss) [Member]	Dec. 31, 2010 Accumulated Other Comprehensive Gain (Loss) [Member]
Balance						$ (60,902,000)	$ (53,714,000)	$ (24,298,000)	$ (60,902,000)	$ (53,714,000)	$ (24,298,000)
Activity	$ (5,966)	$ (1,939)	$ (7,188)	$ (11,514)	$ (29,416)	$ (7,188,000)	$ (29,416,000)		$ (7,188,000)	$ (29,416,000)

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Note 11 - Commitments and Contingencies (Detail) - Minimum Royalty Payments Per Year (USD $)	Jun. 30, 2012
2012	$ 737,500
2013	450,000
2014	450,000
2015	450,000
2016	450,000
2017	450,000
Total	$ 2,987,500

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Note 6 - Intangible Assets, At Cost (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Amortization of Intangible Assets	$ 116,058	$ 116,058	$ 232,117	$ 232,117

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Note 2 - Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2012

Significant Accounting Policies [Text Block]

NOTE 2:                SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION

The Company’s accounts include those of all its wholly-owned subsidiaries, which are more fully described in the Company’s 2011 Annual Report filed on Form 10-K with the Securities and Exchange Commission, and have been prepared in conformity with (i) accounting principles generally accepted in the United States of America; and (ii) the rules and regulations of the United States Securities and Exchange Commission.  All significant intercompany accounts and transactions between the Company and its subsidiaries have been eliminated in consolidation.

UNAUDITED FINANCIAL STATEMENTS

The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information, pursuant to the rules and regulations of the Securities and Exchange Commission. Pursuant to such rules and regulations, certain financial information and footnote disclosures normally included in the consolidated financial statements have been condensed or omitted. The results for the periods indicated are unaudited, but reflect all adjustments (consisting only of normally recurring adjustments) which management considers necessary for a fair presentation of operating results.

The operating results for the three and six month periods ended June 30, 2012 are not necessarily indicative of the results that may be expected for the year-ended December 31, 2012. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year-ended December 31, 2011.

ESTIMATES IN FINANCIAL STATEMENTS

The preparation of the unaudited condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and footnotes thereto.  Significant estimates incorporated in our financial statements include the recorded allowance for doubtful accounts, the estimate of the appropriate amortization period of our intangible assets, the evaluation of whether our intangible assets have suffered any impairment, the allocation of revenues under multiple-element customer contracts, royalty-based patent liabilities, the value of derivatives associated with debt issued by the Company and the valuation of any corresponding discount to the issuance of our debt.  Actual results may differ from those estimates.

RECLASSIFICATIONS

Certain reclassifications have been made in the 2011 financial statements to conform to the 2012 presentation.  These reclassifications did not have any effect on our net loss or shareholders’ deficit.

FOREIGN CURRENCY TRANSLATION

The financial statements of the Company’s foreign subsidiaries are translated in accordance with ASC 830-30, Foreign Currency Matters—Translation of Financial Statements. The reporting currency for the Company is the U.S. dollar. The functional currencies of the Company’s subsidiaries, OmniComm Europe GmbH in Germany and OmniComm Ltd., in the United Kingdom, are the Euro and British Pound Sterling, respectively. Accordingly, the assets and liabilities of the Company’s foreign subsidiaries are translated into U.S. dollars using the exchange rate in effect at each balance sheet date. Revenue and expense accounts of the Company’s foreign subsidiaries are translated using an average rate of exchange during the period. Foreign currency translation adjustments are accumulated as a component of other comprehensive income (loss) as a separate component of stockholders’ equity. Gains and losses arising from transactions denominated in foreign currencies are primarily related to intercompany accounts that have been determined to be temporary in nature and accordingly, are recorded directly to the statement of operations.  We record translation gains and losses in accumulated other comprehensive income as a component of stockholders’ equity. We recorded translation losses of $7,188 and $11,514 for the six month periods ended June 30, 2012 and June 30, 2011.

REVENUE RECOGNITION POLICY

The Company derives revenues from software licenses and services of its EDC products and services which can be purchased on a stand-alone basis. License revenues are derived principally from the sale of term licenses for the following software products offered by the Company: TrialMaster, TrialOne and eClinical Suite (the “EDC Software”). Service revenues are derived principally from the Company's delivery of the hosted solutions of its TrialMaster and eClinical Suite software products, and consulting services and customer support, including training, for all of the Company's products.

The Company recognizes revenues when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the customer; (3) the collection of fees is probable; and (4) the amount of fees to be paid by the customer is fixed or determinable.

The Company operates in one reportable segment which is the delivery of EDC Software and services to clinical trial sponsors.  The Company segregates its revenues based on the activity cycle used to generate its revenues.  Accordingly, revenues are currently generated through four main activities. These activities include hosted applications, licensing, professional services and maintenance-related services.

Hosted Application Revenues

The Company offers its TrialMaster and eClinical Suite software products as hosted application solutions delivered through a standard Web-browser, with customer support and training services. The Company's TrialOne solution is presently available only on a licensed basis. To date, hosted applications revenues have been primarily related to TrialMaster.

Revenues resulting from TrialMaster and eClinical Suite application hosting services consist of three components of services for each clinical trial: the first component is comprised of application set up, including design of electronic case report forms and edit checks, installation and server configuration of the system.  The second component involves application hosting and related support services as well as billable change orders which consist of amounts billed to customers for functionality changes made. The third stage involves services required to close out, or lock, the database for the clinical trial.

Fees charged and costs incurred for the trial system design, set up and implementation are amortized and recognized ratably over the estimated hosting period.  Work performed outside the original scope of work is contracted for separately as an additional fee and is generally recognized ratably over the remaining term of the hosting period. Fees for the first and third stages of the service are billed based upon milestones.  Revenues earned upon completion of a contractual milestone are deferred and recognized over the estimated remaining hosting period.   Fees for application hosting and related services in the second stage are generally billed quarterly in advance.  Revenues resulting from hosting services for the eClinical Suite products consist of installation and server configuration, application hosting and related support services. Services for this offering are generally charged as a fixed fee payable on a quarterly or annual basis. Revenues are recognized ratably over the period of the service.

Licensing Revenues

The Company's software license revenues are earned from the sale of off-the-shelf software.  From time-to-time a client might require significant modification or customization subsequent to delivery to the customer.  The Company generally enters into software term licenses for its EDC Software products with its customers for three to five year periods, although customers have entered into both longer and shorter term license agreements.  These arrangements typically include multiple elements: software license, consulting services and customer support. The Company bills its customers in accordance with the terms of the underlying contract. Generally, the Company bills license fees in advance for each billing cycle of the license term, which typically is either on a quarterly or annual basis. Payment terms are generally net 30 days.

In the past the Company has sold perpetual licenses for EDC Software products in certain situations to existing customers with the option to purchase customer support, and may, in the future, do so for new customers based on customer requirements or market conditions. The Company has established vendor specific objective evidence of fair value for the customer support. Accordingly, license revenues are recognized upon delivery of the software and when all other revenue recognition criteria are met. Customer support revenues are recognized ratably over the term of the underlying support arrangement.  The Company generates customer support and maintenance revenues from its perpetual license customer base.

Professional Services

The Company may also enter into arrangements to provide consulting services separate from a license arrangement. In these situations, revenue is recognized on a time-and-materials basis. Professional services can be deemed to be as essential to the functionality of the software at inception and typically are for initial trial configuration, implementation planning, loading of software, building simple interfaces and running test data and documentation of procedures.  Subsequent additions or extensions to license terms do not generally include additional professional services.

Pass-through Revenue and Expense

The Company accounts for pass-through revenue and expense in accordance with ASC 605-45, Principal Agent Considerations. In accordance with ASC 605-45, Principal Agent Consideration, these amounts are recorded as revenue in the statement of operations with a corresponding expense recorded in cost of goods sold.  Pass-through revenues and expenses include amounts associated with third-party services provided to our customers by our service and product partners.  These third-party services are primarily comprised of Interactive Voice and Web Response software services (IVR and IWR), travel and shipping that are incurred on our clients’ behalf.

Maintenance Revenues

Maintenance includes telephone-based help desk support and software maintenance. The Company generally bundles customer support with the software license for the entire term of the arrangement. As a result, the Company generally recognizes revenues for both maintenance and software licenses ratably over the term of the software license and support arrangement. The Company allocates the revenues recognized for these arrangements to the different elements based on management's estimate of the relative fair value of each element.  The Company generally invoices each of the elements based on separately quoted amounts and thus has a fairly accurate estimate of the relative fair values of each of the invoiced revenue elements.

The fees associated with each business activity for the six month periods ended June 30, 2012 and June 30, 2011, respectively are:

	For the six months ended
Revenue activity	June 30, 2012		June 30, 2011
Set-up fees	$	2,627,133	$	1,586,263
Change orders		154,081		160,902
Maintenance		2,620,531		2,707,453
Software licenses		1,678,637		1,617,406
Professional services		425,115		242,703
Hosting		333,671		351,460
Total	$	7,839,168	$	6,666,187

	For the three months ended
Revenue activity	June 30, 2012		June 30, 2011
Set-up fees	$	1,478,956	$	830,708
Change orders		62,325		83,022
Maintenance		1,304,884		1,331,152
Software licenses		911,555		798,352
Professional services		139,958		145,696
Hosting		171,996		162,590
Total	$	4,069,674	$	3,351,520

COST OF REVENUES

Cost of revenues primarily consists of costs related to hosting, maintaining and supporting the Company’s application suite and delivering professional services and support. These costs include salaries, benefits, bonuses and stock-based compensation for the Company’s professional services staff. Cost of revenues also includes outside service provider costs.  Cost of revenues is expensed as incurred.

CASH AND CASH EQUIVALENTS

Cash equivalents consist of highly liquid, short-term investments with maturities of 90 days or less.  The carrying amount reported in the accompanying consolidated balance sheets approximates fair value.

ACCOUNTS RECEIVABLE

Accounts receivable are judged as to collectability by management and an allowance for bad debts is established as necessary. The allowance is based on an evaluation of the collectability of accounts receivable and prior bad debt experience.  The Company had recorded an allowance for uncollectible accounts receivable of $226,588 as of June 30, 2012 and $142, 444 as of December 31, 2011, respectively.

The following table summarizes activity in the Company's allowance for doubtful accounts for the periods presented.

	For the periods ended
	June 30, 2012		December 31, 2011
Beginning of period	$	142,444	$	269,869
Bad debt expense		84,144		(119,889	)
Write-offs		-0-		(7,536	)
End of period	$	226,588	$	142,444

CONCENTRATION OF CREDIT RISK

Cash and cash equivalents and restricted cash are deposited with major financial institutions and, at times, such balances with any one financial institution may be in excess of FDIC-insured limits. As of June 30, 2012, no funds were deposited in excess of FDIC-insured limits.  Management believes the risk in these situations to be minimal.

Except as follows, the Company has no significant off-balance-sheet risk or credit risk concentrations. Financial instruments that subject the Company to potential credit risks are principally cash equivalents and accounts receivable. Concentrated credit risk with respect to accounts receivable is limited to creditworthy customers. The Company's customers are principally located in the United States and Europe.   The Company is directly affected by the overall financial condition of the pharmaceutical, biotechnology and medical device industries and management believes that credit risk exists and that any credit risk the Company faces has been adequately reserved for as of June 30, 2012.  The Company maintains an allowance for doubtful accounts based on accounts past due according to contractual terms and historical collection experience. Actual losses when incurred are charged to the allowance. The Company's losses related to collection of accounts receivable have consistently been within management's expectations.  As of June 30, 2012, the Company believes no additional credit risk exists beyond the amounts provided for in our allowance for uncollectible accounts.  The Company evaluates its allowance for uncollectable accounts on a monthly basis based on a specific review of receivable agings and the period that any receivables are beyond the standard payment terms. The Company does not require collateral from its customers in order to mitigate credit risk.

One customer accounted for 20% of our revenues during the six month period ended June 30, 2012 or approximately $1,575,000 and one accounted for 18% or approximately $1,390,000. One customer accounted for 20% of our revenues during the six month period ended June 30, 2011 or approximately $1,313,000.  The following table summarizes the number of customers who individually comprise greater than 10% of total revenue and/or total accounts receivable and their aggregate percentage of the Company's total revenue and gross accounts receivable for the six month periods presented.

	Revenues		Accounts receivable
For the period ended	Number of customers	Percentage of total revenues	Number of customers	Percentage of accounts receivable
June 30, 2012	2	38%	4	49%
December 31, 2011	1	21%	2	29%
June 30, 2011	1	20%	4	54%

Subsequent to two acquisitions completed in fiscal 2009, the Company’s European operations have become a more material portion of its overall revenues.  The table below provides revenues from European customers for the six month periods ended June 30, 2012 and June 30, 2011, respectively.

European revenues For the six months ended
June 30, 2012					June 30, 2011
European revenues		% of Total revenues			European revenues		% of Total revenues
$	783,659		10	%	$	1,384,507		21	%

The Company serves all of its hosting customers from third-party web hosting facilities located in the United States. The Company does not control the operation of these facilities, and they are vulnerable to damage or interruption. The Company maintains redundant systems that can be used to provide service in the event the third-party web hosting facilities become unavailable, although in such circumstances, the Company's service may be interrupted during the transition.

PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost.  Additions and betterments are capitalized; maintenance and repairs are expensed as incurred.  Depreciation is calculated using the straight-line method over the asset’s estimated useful life, which is 5 years for leasehold improvements, computers, equipment and furniture and 3 years for software.  Gains or losses on disposal are charged to operations.

ASSET IMPAIRMENT

Acquisitions and Intangible Assets

We account for acquisitions in accordance with ASC 805, Business Combinations (“ASC 805”) and ASC 350, Intangibles- Goodwill and Other (“ASC 350”). The acquisition method of accounting requires that assets acquired and liabilities assumed be recorded at their fair values on the date of a business acquisition. Our consolidated financial statements and results of operations reflect an acquired business from the completion date of an acquisition.

The judgments that we make in determining the estimated fair value assigned to each class of assets acquired and liabilities assumed, as well as asset lives, can materially impact net income in periods following an asset acquisition. We generally use either the income, cost or market approach to aid in our conclusions of such fair values and asset lives. The income approach presumes that the value of an asset can be estimated by the net economic benefit to be received over the life of the asset, discounted to present value. The cost approach presumes that an investor would pay no more for an asset than its replacement or reproduction cost. The market approach estimates value based on what other participants in the market have paid for reasonably similar assets. Although each valuation approach is considered in valuing the assets acquired, the approach ultimately selected is based on the characteristics of the asset and the availability of information.

Long-lived Assets

We review long-lived assets for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Determining whether an impairment has occurred typically requires various estimates and assumptions, including determining which cash flows are directly related to the potentially impaired asset, the useful life over which cash flows will occur, their amount and the asset’s residual value, if any. In turn, measurement of an impairment loss requires a determination of fair value, which is based on the best information available. We use quoted market prices when available and independent appraisals and management estimates of future operating cash flows, as appropriate, to determine fair value.

FAIR VALUE MEASUREMENT

OmniComm’s capital structure includes the use of warrants and convertible debt features that are classified as derivative financial instruments.  Derivative financial instruments are recognized as either assets or liabilities and are measured at fair value under ASC 815 Derivatives and Hedging. ASC 815 requires that changes in the fair value of derivative financial instruments with no hedging designation be recognized as gains/(losses) in the earnings statement.  The fair value measurement is determined in accordance with ASC 820 Fair Value Measurements and Disclosures.

DEFERRED REVENUE

Deferred revenue represents cash advances and amounts in accounts receivable as of the balance sheet date received in excess of revenue earned on on-going contracts.  Payment terms vary with each contract but may include an initial payment at the time the contract is executed, with future payments dependent upon the completion of certain contract phases or targeted milestones.  In the event of contract cancellation, the Company is generally entitled to payment for all work performed through the point of cancellation.  As of June 30, 2012, the Company had $5,647,029 in deferred revenues relating to contracts for services to be performed over periods ranging from one month to five years.  The Company had $4,718,754 in deferred revenues that are expected to be recognized in the next twelve fiscal months.

ADVERTISING

Advertising costs are expensed as incurred.  Advertising costs were $118,256 and $158,764 for the six month periods ended June 30, 2012 and June 30, 2011, respectively and are included under selling, general and administrative expenses on our consolidated financial statements.

RESEARCH AND DEVELOPMENT EXPENSES

Software development costs are included in research and development and are expensed as incurred.  ASC 985.20, Software Industry Costs of Software to Be Sold, Leased or Marketed, requires the capitalization of certain development costs of software to be sold once technological feasibility is established, which the Company defines as completion to the point of marketability.  The capitalized cost is then amortized on a straight-line basis over the estimated product life.  To date, the period between achieving technological feasibility and the general availability of such software has been short and software development costs qualifying for capitalization have been immaterial.  Accordingly, the Company has not capitalized any software development costs under ASC 985.20.  During the six month periods ended June 30, 2012 and June 30, 2011 we spent approximately $1,224,769 and $1,280,630 respectively, on research and development activities, which include costs associated with the development of our software products and services for our clients’ projects and which are primarily comprised of salaries and related expenses for our software developers and consulting fees paid to third-party consultants.  Research and development costs are primarily included under Salaries, benefits and related taxes in our Statement of Operations.

EMPLOYEE EQUITY INCENTIVE PLANS

The OmniComm Systems, Inc. 2009 Equity Incentive Plan (the “2009 Plan”) was approved at our Annual Meeting of Shareholders on July 10, 2009.  The 2009 Plan provides for the issuance of up to 7,500,000 shares to employees, directors and key consultants in accordance with the terms of the 2009 Plan documents.  The predecessor plan, the OmniComm Systems, Inc., 1998 Stock Incentive Plan (the “1998 Plan”) expired on December 31, 2008.  The 1998 Plan provided for the issuance of up to 12,500,000 shares in accordance with the terms of the 1998 Plan document.  Each plan is more fully described in “Note 14, Employee Equity Incentive Plans.”  The Company accounts for its employee equity incentive plans under ASC 718, Compensation – Stock Compensation which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions.

ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company’s consolidated statements of operations. The Company currently uses the Black Scholes option pricing model to determine grant date fair value.

EARNINGS PER SHARE

The Company accounts for Earnings per Share using ASC 260 – Earnings per Share.  Unlike diluted earnings per share, basic earnings per share excludes any dilutive effects of options, warrants, and convertible securities.

INCOME TAXES

The Company accounts for income taxes in accordance with ASC 740, Income Taxes.  ASC 740 has as its basic objective the recognition of current and deferred income tax assets and liabilities based upon all events that have been recognized in the financial statements as measured by the provisions of the enacted tax laws.

Valuation allowances are established when necessary to reduce deferred tax assets to the estimated amount to be realized.  Income tax expense represents the tax payable for the current period and the change during the period in the deferred tax assets and liabilities.

IMPACT OF NEW ACCOUNTING STANDARDS

During the first six months of 2012, we adopted the following new accounting pronouncements:

In May 2011, the FASB issued ASU No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (“ASU 2011-04”).  ASU 2011-04 amends ASC 820, Fair Value Measurements (“ASC 820”), providing a consistent definition and measurement of fair value, as well as similar disclosure requirements between U.S. GAAP and International Financial Reporting Standards.  ASU 2011-04 changes certain fair value measurement principles, clarifies the application of existing fair value measurement and expands the ASC 820 disclosure requirements, particularly for Level 3 fair value measurements.  Our adoption of these new provisions of ASU 2011-04 on January 1, 2012 did not have an impact on our consolidated financial statements.

In June 2011, the FASB issued ASU No. 2011-05, Presentation of Comprehensive Income (“ASU 2011-05”).  ASU 2011-05 requires the presentation of comprehensive income in either a continuous statement of comprehensive income or two separate but consecutive statements.  We adopted the provisions of ASU 2011-05 on January 1, 2012 and have elected to present two separate consecutive statements in our consolidated financial statements.

In December 2011, FASB issued Accounting Standards Update 2011-11, Balance Sheet - Disclosures about Offsetting Assets and Liabilities” to enhance disclosure requirements relating to the offsetting of assets and liabilities on an entity's balance sheet. The update requires enhanced disclosures regarding assets and liabilities that are presented net or gross in the statement of financial position when the right of offset exists, or that are subject to an enforceable master netting arrangement. The new disclosure requirements relating to this update are retrospective and effective for annual and interim periods beginning on or after January 1, 2013. The update only requires additional disclosures, as such, we do not expect that the adoption of this standard will have a material impact on our results of operations, cash flows or financial condition.

On January 1, 2012, FASB Accounting Standards Update No. 2011-08, Testing Goodwill for Impairment ("ASU 2011-08") became effective. This standard gives an entity the option of either performing Step One of the goodwill impairment test or performing a qualitative assessment to determine whether performing Step One of the goodwill impairment test is necessary. An entity may choose to perform the qualitative assessment for some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit in any period and proceed directly to Step One of the impairment test. Our adoption of ASU 2011-08 did not have an impact on our financial statements. 

Accounting standards-setting organizations frequently issue new or revised accounting rules. We regularly review all new pronouncements to determine their impact, if any, on our financial statements.

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Note 12 - Related Party Transactions (Detail) (USD $)	3 Months Ended		6 Months Ended																																			6 Months Ended				9 Months Ended	12 Months Ended		3 Months Ended		15 Months Ended	3 Months Ended	21 Months Ended	6 Months Ended	18 Months Ended	3 Months Ended		12 Months Ended	3 Months Ended		15 Months Ended		3 Months Ended			9 Months Ended	3 Months Ended		9 Months Ended					3 Months Ended		3 Months Ended		3 Months Ended		3 Months Ended				3 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011	Dec. 01, 2011	Nov. 23, 2011	Oct. 31, 2011	Oct. 28, 2011	Oct. 05, 2011	Sep. 30, 2010 Principal Amount Received July 6, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received July 14, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received July 15, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received July 30, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received August 12, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received August 27, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received August 31, 2010 [Member] Issued September 30, 2010 [Member] Maturing December 31, 2011 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received August 31, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received September 7, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received September 15, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received September 22, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received September 29, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Principal Amount Received September 30, 2010 [Member] Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received October 15, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received October 26, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received October 28, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received November 2, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received November 10, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received November 22, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received November 29, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received November 30, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received December 2, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received December 8, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received December 9, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received December 15, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Principal Amount Received December 16, 2010 [Member] Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Feb. 14, 2008 Issued Feb 14, 2010 [Member] Chief Executive Officer [Member]	Jun. 10, 2008 Issued June 10, 2008 [Member] Chief Executive Officer [Member]	Jun. 10, 2008 Issued June 10, 2008 2 [Member] Chief Executive Officer [Member]	Aug. 31, 2008 Extended Maturity [Member] Chief Executive Officer [Member]	Dec. 31, 2008 Issued December 2008 [Member] Chief Executive Officer [Member]	Sep. 30, 2009 Aggregated September 30, 2009 [Member] Chief Executive Officer [Member]	Dec. 31, 2009 Aggregated December 31, 2009 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Issued September 30, 2010 [Member] Maturing December 31, 2011 [Member] Chief Executive Officer [Member]	Mar. 31, 2011 Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Sep. 30, 2010 Issued September 30, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Issued September 30, 2010 [Member] Chief Executive Officer 2 [Member]	Apr. 13, 2010 Issued April 13, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Issued April 13, 2010 [Member] Chief Executive Officer 2 [Member]	Jun. 29, 2010 Issued June 29, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Issued June 29, 2010 [Member] Chief Executive Officer 2 [Member]	Mar. 31, 2011 Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Issued December 31, 2010 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Issued December 31, 2010 [Member] Chief Executive Officer 2 [Member]	Mar. 31, 2011 Issued December 31, 2010 2 [Member] Chief Executive Officer [Member]	Dec. 31, 2010 Issued December 31, 2010 2 [Member] Chief Executive Officer [Member]	Mar. 31, 2012 Issued December 31, 2010 2 [Member] Chief Executive Officer 2 [Member]	Mar. 31, 2011 Issued March 31, 2011 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Issued May 13, 2011 [Member] Chief Executive Officer [Member]	May 13, 2011 Issued May 13, 2011 [Member] Chief Executive Officer [Member]	Sep. 02, 2011 Issued September 2, 2011 [Member] Chief Executive Officer [Member]	Sep. 30, 2011 Issued September 2, 2011 [Member] Chief Executive Officer 5 [Member]	Dec. 31, 2011 Issued September 30, 2011 [Member] Chief Executive Officer [Member]	Sep. 30, 2011 Issued September 30, 2011 [Member] Chief Executive Officer [Member]	Sep. 30, 2011 Issued August 16, 2011 [Member] Chief Executive Officer 5 [Member]	Sep. 30, 2011 Issued August 19, 2011 [Member] Chief Executive Officer 5 [Member]	Sep. 30, 2011 Issued August 25, 2011 [Member] Chief Executive Officer 5 [Member]	Sep. 30, 2011 Issued September 15, 2011 [Member] Chief Executive Officer 5 [Member]	Sep. 30, 2011 Issued September 28, 2011 [Member] Chief Executive Officer 5 [Member]	Dec. 31, 2011 Issued October 5, 2011 [Member] Chief Executive Officer [Member]	Oct. 05, 2011 Issued October 5, 2011 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Issued October 28, 2011 [Member] Chief Executive Officer [Member]	Oct. 28, 2011 Issued October 28, 2011 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Issued October 31, 2011 [Member] Chief Executive Officer [Member]	Oct. 31, 2011 Issued October 31, 2011 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Issued November 23, 2011 [Member] Chief Executive Officer [Member]	Nov. 23, 2011 Issued November 23, 2011 [Member] Chief Executive Officer [Member]	Dec. 01, 2011 Issued December 1, 2011 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Issued December 31, 2011 [Member] Chief Executive Officer [Member]	Dec. 31, 2011 Accrued and Unpaid Interest [Member]	Jun. 30, 2012 Montero [Member]	Jun. 30, 2012 Board of Directors Chairman [Member]	Jun. 30, 2012 Chief Executive Officer [Member]	Nov. 30, 2010 Chief Executive Officer [Member]
Common Stock, Shares, Outstanding (in Shares)	86,481,495		86,481,495		86,081,495																																																																												6,523,411
Equity Method Investment, Ownership Percentage																																																																																	7.50%
Notes Payable, Related Parties											$ 50,000	$ 65,000	$ 175,000	$ 140,000	$ 400,000	$ 90,000	$ 80,000	$ 120,000	$ 50,000	$ 200,000	$ 90,000	$ 200,000	$ 35,000	$ 150,000	$ 140,000	$ 200,000	$ 43,500	$ 200,000	$ 32,000	$ 37,000	$ 160,000	$ 25,000	$ 50,000	$ 10,000	$ 40,000	$ 110,000	$ 150,000							$ 1,000,000		$ 695,000		$ 450,000		$ 115,000			$ 1,197,500			$ 409,379		$ 2,866,879		$ 96,000	$ 50,000			$ 342,000							$ 130,000		$ 123,000		$ 82,000		$ 60,000	$ 150,000	$ 1,600,000			$ 20,000	$ 13,126,879
Debt Instrument, Interest Rate, Stated Percentage					12.00%	12.00%	12.00%	12.00%	12.00%	12.00%																											10.00%	10.00%	10.00%		12.00%	12.00%	12.00%	12.00%		12.00%		12.00%		12.00%			12.00%			12.00%		12.00%		12.00%	12.00%		12.00%								12.00%		12.00%		12.00%		12.00%	12.00%	12.00%			12.00%
Convertible Notes Payable (in Dollars)	9,665,000		9,665,000																																			210,000	300,000	1,260,000	4,200,000	1,100,000	1,440,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in Shares)					6,400,000																																	264,706				4,400,000																11,467,517																					6,400,000
Proceeds from Issuance of Debt																																						210,000
Debt Conversion, Converted Instrument, Rate																																										12.00%	12.00%
Warrants and Rights Outstanding																																										4,400,000	5,760,000
Convertible Preferred Stock, Shares Issued upon Conversion (in Shares)																																																																																				250,000
Debt Conversion, Converted Instrument, Amount																																													2,866,879			2,866,879		2,866,879		2,866,879			2,866,879				1,600,000				1,600,000							1,600,000		1,600,000		1,600,000		1,600,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per Item)					0.25																																																					0.25																					0.25
Debt Conversion, Original Debt, Amount			0	2,866,879																																											695,000		450,000		115,000			1,197,500			409,379		96,000			32,000	342,000		80,000	15,000	35,000	80,000	100,000	130,000		123,000		82,000		60,000				767,000
Interest Expense, Related Party	$ 523,001	$ 366,226	$ 1,046,003	$ 725,216

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Note 4 - Earnings (Loss) Per Share (Detail) - Reconciliation Of Anti-Dilutive Securities	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Anti-Dilutive Security	87,055,227	93,647,034
Shares Of Preferred Stock [Member]
Anti-Dilutive Security	2,750,149	2,750,149
Stock Options [Member]
Anti-Dilutive Security	11,093,000	12,739,500
Warrant [Member]
Anti-Dilutive Security	48,009,582	52,195,758
Convertible Debt Securities [Member]
Anti-Dilutive Security	24,620,000	24,620,000
Shares Issuable For Accrued Interest [Member]
Anti-Dilutive Security	582,496	1,341,627

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Note 8 - Notes Payable (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Long-term Debt Instruments [Table Text Block]

					Non related party				Related party
Origination date	Maturity date	Interest rate	Ending principal June 30, 2012		Current		Long term		Current		Long term
12/31/2010	7/1/2012	12%	$	51,800	$	51,800	$	-0-	$	-0-	$	-0-
12/31/2010	7/1/2012	12%		60,000		60,000		-0-		-0-		-0-
2/1/2011	4/1/2013	12%		137,500		137,500		-0-		-0-		-0-
4/1/2011	10/1/2012	12%		45,000		45,000		-0-		-0-		-0-
12/31/2011	4/1/2013	12%		20,000		-0-		-0-		20,000		-0-
4/1/2012	1/1/2014	12%		17,500		-0-		17,500		-0-		-0-
12/16/2010	12/16/2012	12%		20,000		20,000		-0-		-0-		-0-
12/31/2010	1/1/2013	10%		308,561		308,561		-0-		-0-		-0-
12/31/2010	1/1/2013	10%		123,425		123,425		-0-		-0-		-0-
3/31/2011	4/1/2014	12%		2,866,879		-0-		-0-		-0-		2,866,879
12/31/2011	1/1/2015	12%		1,600,000		-0-		-0-		-0-		1,600,000
Discount on note payable						-0-		-0-		-0-		(894,334	)
Total			$	5,250,665	$	746,286	$	17,500	$	20,000	$	3,572,545

					Non related party				Related party
Origination date	Maturity date	Interest rate	Ending principal December 31, 2011		Current		Long term		Current		Long term
12/31/2010	7/1/2012	12%	$	51,800	$	51,800	$	-0-	$	-0-	$	-0-
12/31/2010	7/1/2012	12%		60,000		60,000		-0-		-0-		-0-
2/1/2011	4/1/2013	12%		137,500		-0-		137,500		-0-		-0-
4/1/2011	10/1/2012	12%		45,000		45,000		-0-		-0-		-0-
12/31/2011	4/1/2013	12%		20,000		-0-		-0-		-0-		20,000
12/31/2010	4/1/2012	12%		37,500		37,500		-0-		-0-		-0-
12/16/2010	12/16/2012	12%		20,000		20,000		-0-		-0-		-0-
12/31/2010	1/1/2013	10%		308,561		-0-		308,561		-0-		-0-
12/31/2010	1/1/2013	10%		123,425		-0-		123,425		-0-		-0-
3/31/2011	4/1/2014	12%		2,866,879		-0-		-0-		-0-		2,866,879
12/31/2011	1/1/2015	12%		1,600,000		-0-		-0-		-0-		1,600,000
Discount on note payable						-0-		-0-		-0-		(1,132,144	)
Total			$	5,270,665	$	214,300	$	569,486	$	-0-	$	3,354,735

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Note 7 - Accounts Payable and Accrued Expenses (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

Account	June 30, 2012		December 31, 2011
Accounts payable	$	659,742	$	672,516
Accrued payroll and related costs		271,203		176,900
Other accrued expenses		172,045		70,047
Accrued interest		648,771		541,372
Total accounts payable and accrued expenses	$	1,751,761	$	1,460,835

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Note 10 - Fair Value Measurement (Detail) - Fair Value Assumptions	6 Months Ended	24 Months Ended
	Jun. 30, 2012	Dec. 31, 2012
Minimum [Member]
Risk free interest rate	0.19%	0.11%
Expected volatility	202.00%	179.70%
Expected life (range in years)
Conversion feature liability	0.75	1.25
Warrant liability	0.16	0.16
Maximum [Member]
Risk free interest rate	0.39%	0.39%
Expected volatility	262.20%	261.00%
Expected life (range in years)
Conversion feature liability	1.46	1.96
Warrant liability	3.75	4.25

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Note 4 - Earnings (Loss) Per Share (Detail) - Computation Of Diluted Earnings Per Share (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
(in Dollars)	$ 1,499,632	$ (1,048,596)	$ (1,952,768)	$ (4,993,240)
	86,481,495	86,332,044	86,481,495	86,207,462
(in Dollars per share)	$ 0.02	$ (0.01)	$ (0.02)	$ (0.06)
(in Dollars)	0	0	0	0
	0	0	0	0
(in Dollars per share)	$ 0	$ 0	$ 0	$ 0
(in Dollars)	$ 1,499,632	$ (1,048,596)	$ (1,952,768)	$ (4,993,240)
	86,481,495	86,332,044	86,481,495	86,207,462
(in Dollars per share)	$ 0.02	$ (0.01)	$ (0.02)	$ (0.06)

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Note 9 - Convertible Notes Payable (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Long-term Debt Instruments [Table Text Block]

					Non related party				Related party
Origination date	Maturity date	Interest rate	Ending principal June 30, 2012		Current		Long term		Current		Long term
12/31/2010	7/1/2012	12%	$	51,800	$	51,800	$	-0-	$	-0-	$	-0-
12/31/2010	7/1/2012	12%		60,000		60,000		-0-		-0-		-0-
2/1/2011	4/1/2013	12%		137,500		137,500		-0-		-0-		-0-
4/1/2011	10/1/2012	12%		45,000		45,000		-0-		-0-		-0-
12/31/2011	4/1/2013	12%		20,000		-0-		-0-		20,000		-0-
4/1/2012	1/1/2014	12%		17,500		-0-		17,500		-0-		-0-
12/16/2010	12/16/2012	12%		20,000		20,000		-0-		-0-		-0-
12/31/2010	1/1/2013	10%		308,561		308,561		-0-		-0-		-0-
12/31/2010	1/1/2013	10%		123,425		123,425		-0-		-0-		-0-
3/31/2011	4/1/2014	12%		2,866,879		-0-		-0-		-0-		2,866,879
12/31/2011	1/1/2015	12%		1,600,000		-0-		-0-		-0-		1,600,000
Discount on note payable						-0-		-0-		-0-		(894,334	)
Total			$	5,250,665	$	746,286	$	17,500	$	20,000	$	3,572,545

					Non related party				Related party
Origination date	Maturity date	Interest rate	Ending principal December 31, 2011		Current		Long term		Current		Long term
12/31/2010	7/1/2012	12%	$	51,800	$	51,800	$	-0-	$	-0-	$	-0-
12/31/2010	7/1/2012	12%		60,000		60,000		-0-		-0-		-0-
2/1/2011	4/1/2013	12%		137,500		-0-		137,500		-0-		-0-
4/1/2011	10/1/2012	12%		45,000		45,000		-0-		-0-		-0-
12/31/2011	4/1/2013	12%		20,000		-0-		-0-		-0-		20,000
12/31/2010	4/1/2012	12%		37,500		37,500		-0-		-0-		-0-
12/16/2010	12/16/2012	12%		20,000		20,000		-0-		-0-		-0-
12/31/2010	1/1/2013	10%		308,561		-0-		308,561		-0-		-0-
12/31/2010	1/1/2013	10%		123,425		-0-		123,425		-0-		-0-
3/31/2011	4/1/2014	12%		2,866,879		-0-		-0-		-0-		2,866,879
12/31/2011	1/1/2015	12%		1,600,000		-0-		-0-		-0-		1,600,000
Discount on note payable						-0-		-0-		-0-		(1,132,144	)
Total			$	5,270,665	$	214,300	$	569,486	$	-0-	$	3,354,735

Schedule of Maturities of Long-term Debt [Table Text Block]

2012	$	9,665,000
2013		-0-
2014		-0-
2015		-0-
Total	$	9,665,000

Convertible Debt [Member]

Schedule of Long-term Debt Instruments [Table Text Block]

					Principal						Discount		Carrying		Carrying amount
					at				Total		at		amount at		Short term				Long term
Date of issuance	Maturity date	Interest rate	Original principal		June 30, 2012		Allocated discount		discount amortized		June 30, 2012		June 30, 2012		Related		Non related		Related		Non related
August 1, 1999	June 30, 2004	10%	$	862,500	$	75,000	$	-0-	$	-0-	$	-0-	$	75,000	$	-0-	$	75,000	$	-0-	$	-0-
August 29, 2008	August 29, 2013	10%		2,270,000		1,920,000		2,052,080		2,052,080		-0-		1,920,000		-0-		-0-		1,920,000		-0-
December 16, 2008	December 16, 2013	12%		5,075,000		4,980,000		1,370,250		1,370,250		-0-		4,980,000		-0-		-0-		4,980,000		-0-
September 30, 2009	April 1, 2013	12%		1,400,000		1,200,000		526,400		526,400		-0-		1,200,000		1,100,000		100,000		-0-		-0-
December 31, 2009	October 1, 2013	12%		1,490,000		1,490,000		935,720		935,720		-0-		1,490,000		-0-		-0-		1,440,000		50,000
Total			$	11,097,500	$	9,665,000	$	4,884,450	$	4,884,450	$	-0-	$	9,665,000	$	1,100,000	$	175,000	$	8,340,000	$	50,000

																Discount			Carrying			Carrying amount
							Principal at						Total			at			amount at			Short term						Long term
Date of issuance	Maturity date	Interest rate		Original principal			December 31, 2011			Allocated discount			discount amortized			December 31, 2011			December 31, 2011			Related			Non related			Related			Non related
August 1, 1999	June 30, 2004		10%		$	862,500		$	75,000		$	-0-		$	-0-		$	-0-		$	75,000		$	-0-		$	75,000		$	-0-		$	-0-
August 29, 2008	August 29, 2013		10%			2,270,000			1,920,000			2,052,080			2,052,080			-0-			1,920,000			-0-			-0-			1,920,000			-0-
December 16, 2008	December 16, 2013		12%			5,075,000			4,980,000			1,370,250			1,370,250			-0-			4,980,000			-0-			-0-			4,980,000			-0-
September 30, 2009	April 1, 2013		12%			1,400,000			1,200,000			526,400			526,400			-0-			1,200,000			-0-			-0-			1,100,000			100,000
December 31, 2009	October 1, 2013		12%			1,490,000			1,490,000			935,720			935,720			-0-			1,490,000			-0-			-0-			1,440,000			50,000
Total					$	11,097,500		$	9,665,000		$	4,884,450		$	4,884,450		$	-0-		$	9,665,000		$	-0-		$	75,000		$	9,440,000		$	150,000

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Note 10 - Fair Value Measurement (Tables)

6 Months Ended

Jun. 30, 2012

Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]

	Fair value at June 30, 2012		Quoted prices in active markets for identical assets/ liabilities (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Derivatives: (1) (2)
Conversion feature liability	$	928,995	$	-0-	$	-0-	$	928,995
Warrant liability		2,111,407		-0-		-0-		2,111,407
Total of derivative liabilities	$	3,040,402	$	-0-	$	-0-	$	3,040,402

	Fair value at December 31, 2011		Quoted prices in active markets for identical assets/ liabilities (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Derivatives: (1) (2)
Conversion feature liability	$	758,911	$	-0-	$	-0-	$	758,911
Warrant liability		1,692,708		-0-		-0-		1,692,708
Total of derivative liabilties	$	2,451,619	$	-0-	$	-0-	$	2,451,619

Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]

Significant valuation assumptions of derivative instruments at June 30, 2012
Risk free interest rate	0.19%	to	0.39%
Dividend yield		0.00%
Expected volatility	202.0%	to	262.2%
Expected life (range in years)
Conversion feature liability	0.75	to	1.46
Warrant liability	0.16	to	3.75

Significant valuation assumptions of derivative instruments at December 31, 2011
Risk free interest rate	0.11%	to	0.39%
Dividend yield		0.00%
Expected volatility	179.7%	to	261.0%
Expected life (range in years)
Conversion feature liability	1.25	to	1.96
Warrant liability	0.16	to	4.25

Schedule of Derivative Liabilities at Fair Value [Table Text Block]

	Other income for the six months ended
	June 30, 2012			June 30, 2011
The net amount of total gains/(losses) for the period included in earnings attributable to the unrealized gain or loss from changes in derivative liabilities at the reporting date	$	(588,784	)	$	(2,964,751	)
Total unrealized gains/(losses) included in earnings	$	(588,784	)	$	(2,964,751	)

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

	Level 3 financial assets and financial liabilities at fair value
	Balance, beginning of year		Net realized gains/(losses)		Net unrealized (gains)/losses relating to instruments still held at the reporting date		Net purchases, issuances and settlements		Net transfers in and/or out of Level 3		Balance, end of period
Period ended June 30, 2012
Derivatives:
Conversion feature liability	$	758,911	$	-0-	$	170,085	$	-0-	$	-0-	$	928,996
Warrant liability		1,692,708		-0-		418,699		-0-		-0-		2,111,407
Total of derivative liabilties	$	2,451,619	$	-0-	$	588,784	$	-0-	$	-0-	$	3,040,403

	Level 3 financial assets and financial liabilities at fair value
	Balance, beginning of year		Net realized gains/(losses)		Net unrealized (gains)/losses relating to instruments still held at the reporting date		Net purchases, issuances and settlements		Net transfers in and/or out of Level 3		Balance, end of year
Year ended December 31, 2011
Derivatives:
Conversion feature liability	$	92,206	$	-0-	$	666,705	$	-0-	$	-0-	$	758,911
Warrant liability		261,148		-0-		4,700		1,426,860		-0-		1,692,708
Total of derivative liabilties	$	353,354	$	-0-	$	671,405	$	1,426,860	$	-0-	$	2,451,619

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Note 1 - Organization and Nature of Operations

6 Months Ended

Jun. 30, 2012

Nature of Operations [Text Block]

NOTE 1:                ORGANIZATION AND NATURE OF OPERATIONS

OmniComm Systems, Inc. (“OmniComm” or the “Company”) is a healthcare technology company that provides Web-based electronic data capture (“EDC”) solutions and related value-added services to pharmaceutical and biotech companies, clinical research organizations, and other clinical trial sponsors principally located in the United States and Europe. Our proprietary EDC software applications; TrialMaster®, TrialOne®, and eClinical Suite, allow clinical trial sponsors and investigative sites to securely collect, validate, transmit, and analyze clinical trial data.

Our ability to compete within the EDC industry is predicated on our ability to continue enhancing and broadening the scope of solutions offered through our EDC software and services.  Our research and development (sometimes referred to as “R & D”) efforts are focused on developing new and complementary software solutions, as well as enhancing our existing software solutions through the addition of increased functionality.    During the six month periods ended June 30, 2012 and June 30, 2011 we spent approximately $1,224,769 and $1,280,630, respectively, on research and development activities, which is primarily comprised of salaries to our developers and other R & D personnel and related costs associated with the development of our software products.

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Note 11 - Commitments and Contingencies (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

2012	$	182,315
2013		274,538
2014		209,710
2015		197,350
2016		152,409
Total	$	1,016,322

Schedule of Minimum Royalty Payments [Table Text Block]

2012	$	737,500
2013		450,000
2014		450,000
2015		450,000
2016		450,000
2017		450,000
Total	$	2,987,500

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Note 2 - Summary of Significant Accounting Policies (Detail) - Customer Concentration	6 Months Ended		12 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011
Percentage of Total Revenues		20.00%
Percentage of Accounts Receivable		20.00%
Customer Concentration Revenues [Member]
# of Customers - Revenues	2	1	1
Percentage of Total Revenues	38.00%	20.00%	21.00%
# of Customers - Accounts Receivable	2	1	1
Percentage of Accounts Receivable	38.00%	20.00%	21.00%
Customer Concentration Accounts Receivable [Member]
# of Customers - Revenues	4	4	2
Percentage of Total Revenues	49.00%	54.00%	29.00%
# of Customers - Accounts Receivable	4	4	2
Percentage of Accounts Receivable	49.00%	54.00%	29.00%

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Note 9 - Convertible Notes Payable (Detail) - Convertible Debt (USD $)																																																																																				6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011	Dec. 01, 2011	Nov. 23, 2011	Oct. 31, 2011	Oct. 28, 2011	Oct. 05, 2011	Jun. 30, 2012 Related Party [Member] Convertible Note Payable 10% $862,500 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Note Payable 10% $862,500 [Member]	Jun. 30, 2012 Related Party [Member] Convertible Notes 10% $1,920,000 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Notes 10% $1,920,000 [Member]	Jun. 30, 2012 Related Party [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Jun. 30, 2012 Related Party [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Jun. 30, 2012 Related Party [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Jun. 30, 2012 Related Party [Member] Total [Member]	Dec. 31, 2011 Related Party [Member] Total [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Note Payable 10% $862,500 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Note Payable 10% $862,500 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Notes 10% $1,920,000 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Notes 10% $1,920,000 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Total [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Total [Member]	Jun. 30, 2012 Convertible Notes Payable [Member]	Dec. 31, 2011 Convertible Notes Payable [Member]	Jun. 30, 2012 Principal Outstanding [Member] Convertible Note Payable 10% $862,500 [Member]	Dec. 31, 2011 Principal Outstanding [Member] Convertible Note Payable 10% $862,500 [Member]	Jun. 30, 2012 Principal Outstanding [Member] Convertible Notes 10% $1,920,000 [Member]	Dec. 31, 2011 Principal Outstanding [Member] Convertible Notes 10% $1,920,000 [Member]	Jun. 30, 2012 Principal Outstanding [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Dec. 31, 2011 Principal Outstanding [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Jun. 30, 2012 Principal Outstanding [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Dec. 31, 2011 Principal Outstanding [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Jun. 30, 2012 Principal Outstanding [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Dec. 31, 2011 Principal Outstanding [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Jun. 30, 2012 Principal Outstanding [Member] Total [Member]	Dec. 31, 2011 Principal Outstanding [Member] Total [Member]	Jun. 30, 2012 Allocated Discount [Member] Convertible Note Payable 10% $862,500 [Member]	Dec. 31, 2011 Allocated Discount [Member] Convertible Note Payable 10% $862,500 [Member]	Jun. 30, 2012 Allocated Discount [Member] Convertible Notes 10% $1,920,000 [Member]	Dec. 31, 2011 Allocated Discount [Member] Convertible Notes 10% $1,920,000 [Member]	Jun. 30, 2012 Allocated Discount [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Dec. 31, 2011 Allocated Discount [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Jun. 30, 2012 Allocated Discount [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Dec. 31, 2011 Allocated Discount [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Jun. 30, 2012 Allocated Discount [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Dec. 31, 2011 Allocated Discount [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Jun. 30, 2012 Allocated Discount [Member] Total [Member]	Dec. 31, 2011 Allocated Discount [Member] Total [Member]	Jun. 30, 2012 Related Party [Member] Convertible Note Payable 10% $862,500 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Note Payable 10% $862,500 [Member]	Jun. 30, 2012 Related Party [Member] Convertible Notes 10% $1,920,000 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Notes 10% $1,920,000 [Member]	Jun. 30, 2012 Related Party [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Jun. 30, 2012 Related Party [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Jun. 30, 2012 Related Party [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Dec. 31, 2011 Related Party [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Jun. 30, 2012 Related Party [Member] Total [Member]	Dec. 31, 2011 Related Party [Member] Total [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Note Payable 10% $862,500 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Note Payable 10% $862,500 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Notes 10% $1,920,000 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Notes 10% $1,920,000 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Notes Payable 12% $5,075,000 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Notes Payable 12% $1,400,000 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Convertible Notes Payable 12% $1,490,000 [Member]	Jun. 30, 2012 Convertible Notes Payable [Member] Total [Member]	Dec. 31, 2011 Convertible Notes Payable [Member] Total [Member]	Jun. 30, 2012 Convertible Notes Payable [Member]	Dec. 31, 2011 Convertible Notes Payable [Member]	Jun. 30, 2012 Convertible Note Payable 10% $862,500 [Member]	Dec. 31, 2011 Convertible Note Payable 10% $862,500 [Member]	Jun. 30, 2012 Convertible Notes 10% $1,920,000 [Member]	Dec. 31, 2011 Convertible Notes 10% $1,920,000 [Member]	Jun. 30, 2012 Convertible Notes Payable 12% $5,075,000 [Member]	Dec. 31, 2011 Convertible Notes Payable 12% $5,075,000 [Member]	Jun. 30, 2012 Convertible Notes Payable 12% $1,400,000 [Member]	Dec. 31, 2011 Convertible Notes Payable 12% $1,400,000 [Member]	Jun. 30, 2012 Convertible Notes Payable 12% $1,490,000 [Member]	Dec. 31, 2011 Convertible Notes Payable 12% $1,490,000 [Member]	Jun. 30, 2012 Total [Member]	Dec. 31, 2011 Total [Member]
Maturity Date																																																																																				Jun. 30, 2004	Jun. 30, 2004	Aug. 29, 2013	Aug. 29, 2013	Dec. 16, 2013	Dec. 16, 2013	Apr. 01, 2013	Apr. 01, 2013	Oct. 01, 2013	Oct. 01, 2013
Interest Rate		12.00%	12.00%	12.00%	12.00%	12.00%	12.00%																																																																													10.00%	10.00%	10.00%	10.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%
Original Principal																																																																																				$ 862,500	$ 862,500	$ 2,270,000	$ 2,270,000	$ 5,075,000	$ 5,075,000	$ 1,400,000	$ 1,400,000	$ 1,490,000	$ 1,490,000	$ 11,097,500	$ 11,097,500
Principal at June 30, 2012	9,665,000																																	75,000	75,000	1,920,000	1,920,000	4,980,000	4,980,000	1,200,000	1,200,000	1,490,000	1,490,000	9,665,000	9,665,000																																							75,000	75,000	1,920,000	1,920,000	4,980,000	4,980,000	1,200,000	1,200,000	1,490,000	1,490,000	9,665,000	9,665,000
Allocated Discount																																														0	0	2,052,080	2,052,080	1,370,250	1,370,250	526,400	526,400	935,720	935,720	4,884,450	4,884,450
Amortized Discount																																																																																				0	0	2,052,080	2,052,080	1,370,250	1,370,250	526,400	526,400	935,720	935,720	4,884,450	4,884,450
Discount at June 30, 2012																																																																																				0	0	0	0	0	0	0	0	0	0	0	0
Carrying Amount June 30, 2012	9,665,000																																	75,000	75,000	1,920,000	1,920,000	4,980,000	4,980,000	1,200,000	1,200,000	1,490,000	1,490,000	9,665,000	9,665,000																																							75,000	75,000	1,920,000	1,920,000	4,980,000	4,980,000	1,200,000	1,200,000	1,490,000	1,490,000	9,665,000	9,665,000
Short Term Related								0	0	0	0	0	0	1,100,000	0	0	0	1,100,000	0	75,000	75,000	0	0	0	0	100,000	0	0	0	175,000	75,000	175,000	75,000
Short Term Non Related								0	0	0	0	0	0	1,100,000	0	0	0	1,100,000	0	75,000	75,000	0	0	0	0	100,000	0	0	0	175,000	75,000	175,000	75,000
Long Term Related																																																										0	0	1,920,000	1,920,000	4,980,000	4,980,000	0	1,100,000	1,440,000	1,440,000	8,340,000	9,440,000	0	0	0	0	0	0	0	100,000	50,000	50,000	50,000	150,000	50,000	150,000
Long Term Non Related																																																										$ 0	$ 0	$ 1,920,000	$ 1,920,000	$ 4,980,000	$ 4,980,000	$ 0	$ 1,100,000	$ 1,440,000	$ 1,440,000	$ 8,340,000	$ 9,440,000	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 100,000	$ 50,000	$ 50,000	$ 50,000	$ 150,000	$ 50,000	$ 150,000

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Note 14 - Employee Equity Incentive Plans (Detail) - Fair Value Assumptions of Share-Based Payments	6 Months Ended
	Jun. 30, 2011
Stock option assumptions
Risk-free interest rate	2.24%
Expected dividend yield	0.00%
Expected volatility	126.10%
Expected life of options (in years)	5 years

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Condensed Consolidated Balance Sheets (USD $)	Jun. 30, 2012	Dec. 31, 2011
CURRENT ASSETS
Cash	$ 969,293	$ 1,302,287
Accounts receivable, net of allowance for doubtful accounts of $226,588 and $142,444, respectively	2,101,636	1,283,944
Prepaid expenses	167,869	157,363
Total current assets	3,238,798	2,743,594
Property and equipment, net	503,338	766,207
Intangible assets, net	0	232,117
Other assets	24,541	33,669
TOTAL ASSETS	3,766,677	3,775,587
CURRENT LIABILITIES
Accounts payable and accrued expenses	1,751,761	1,460,835
Notes payable, current portion	746,286	214,300
Notes payable - current - related party	20,000	0
Deferred revenue, current portion	4,718,754	4,293,316
Patent settlement liability, current portion	962,500	925,000
LONG TERM LIABILITIES
Deferred revenue, long term, net of current portion	928,275	584,608
Patent settlement liability - long term, net of current portion	1,342,903	1,455,247
TOTAL LIABILITIES	26,765,926	24,974,146
SHAREHOLDERS' (DEFICIT)
Common stock - 250,000,000 shares authorized, 86,481,495 and 86,481,495 issued and outstanding, respectively, at $0.001 par value	86,482	86,482
Additional paid in capital - preferred	4,717,804	4,717,804
Additional paid in capital - common	36,605,826	36,572,099
Accumulated other comprehensive (loss)	(60,902)	(53,714)
Accumulated deficit	(64,352,834)	(62,525,605)
TOTAL SHAREHOLDERS' (DEFICIT)	(22,999,249)	(21,198,559)
TOTAL LIABILITIES AND SHAREHOLDERS' (DEFICIT)	3,766,677	3,775,587
Notes Payable [Member]
LONG TERM LIABILITIES
Notes payable, long term, net of current portion	17,500	569,486
Related Parties [Member]
LONG TERM LIABILITIES
Notes payable, long term, net of current portion	3,572,545	3,354,735
Related Parties [Member]
CURRENT LIABILITIES
Convertible notes payable, current portion, net of discount	1,100,000	0
Convertible Notes Payable [Member]
CURRENT LIABILITIES
Convertible notes payable, current portion, net of discount	175,000	75,000
Preferred Stock [Member]
SHAREHOLDERS' (DEFICIT)
Preferred stock	0	0
Series B Preferred Stock [Member]
SHAREHOLDERS' (DEFICIT)
Convertible preferred stock	0	0
Series C Preferred Stock [Member]
SHAREHOLDERS' (DEFICIT)
Convertible preferred stock	0	0
Series A Preferred Stock [Member]
SHAREHOLDERS' (DEFICIT)
Convertible preferred stock	4,125	4,125
Series D Preferred Stock [Member]
SHAREHOLDERS' (DEFICIT)
Preferred stock	250	250
Warrant Liability, Related Parties [Member]
CURRENT LIABILITIES
Derivative liabilities, current portion	2,012,478	1,506,287
Warrant Liability [Member]
CURRENT LIABILITIES
Derivative liabilities, current portion	98,929	186,421
Total current liabilities	12,514,703	9,420,070
Related Parties [Member]
LONG TERM LIABILITIES
Convertible notes payable, net of current portion	8,340,000	9,440,000
Convertible Notes Payable [Member]
LONG TERM LIABILITIES
Convertible notes payable, net of current portion	50,000	150,000
Conversion Feature Liability, Related Parties [Member]
CURRENT LIABILITIES
Derivative liabilities, current portion	907,860	740,218
Conversion Feature Liability [Member]
CURRENT LIABILITIES
Derivative liabilities, current portion	$ 21,135	$ 18,693

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Note 5 - Property and Equipment, Net (Detail) (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Depreciation	$ 232,755	$ 241,720

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Condensed Consolidated Statement of Shareholders' (Deficit) (USD $)	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Series C Preferred Stock [Member]	Series D Preferred Stock [Member]	Additional Paid In Capital, Preferred [Member]	Common Stock [Member]	Additional Paid In Capital, Common [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Balances at December 31, 2010 at Dec. 31, 2010	$ 4,125	$ 0	$ 0	$ 250	$ 4,717,804	$ 86,082	$ 36,906,356	$ (59,001,262)	$ (24,298)	$ (503,086)	$ (17,814,029)
Balances at December 31, 2010 (in Shares) at Dec. 31, 2010	4,125,224	0	0	250,000		86,081,495
Employee stock option expense							129,229				129,229
Treasury stock retired							(503,086)			503,086	0
Foreign currency translation adjustment									(29,416)		(29,416)
Issuance of common stock in lieu of salary						400	39,600				40,000
Issuance of common stock in lieu of salary (in Shares)						400,000
Net loss for the period	0	0	0	0	0	0	0	(3,524,343)	0	0	(3,524,343)
Net loss for the period (in Shares)	0	0	0	0		0
Balance at Dec. 31, 2011	4,125	0	0	250	4,717,804	86,482	36,572,099	(62,525,605)	(53,714)		(21,198,559)
Balance (in Shares) at Dec. 31, 2011	4,125,224	0	0	250,000		86,481,495
Employee stock option expense							33,727				33,727
Foreign currency translation adjustment									(7,188)		(7,188)
Issuance of common stock in lieu of salary											0
Net loss for the period	0	0	0	0	0	0	0	(1,827,229)	0	0	(1,827,229)
Net loss for the period (in Shares)	0	0	0	0		0
Balance at Jun. 30, 2012	$ 4,125	$ 0	$ 0	$ 250	$ 4,717,804	$ 86,482	$ 36,605,826	$ (64,352,834)	$ (60,902)	$ 0	$ (22,999,249)
Balance (in Shares) at Jun. 30, 2012	4,125,224	0	0	250,000		86,481,495

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Note 11 - Commitments and Contingencies (Detail) (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Operating Leases, Rent Expense	$ 422,445	$ 451,017
Patent Royalty Percentage Obligation	2.00%
Royalty Expense	$ 112,655	$ 122,144

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Note 15 - Income taxes (Tables)

6 Months Ended

Jun. 30, 2012

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

	June 30, 2012			June 30, 2011
Statutory rate applied to loss before income taxes	$	(672,257	)	$	(1,840,572	)
Increase (decrease) in income taxes results from:
Non deductible expenses		323,739			1,348,952
Change in deferred assets		42,392			45,963
Change in valuation allowance		306,126			445,657
Income tax expense (benefit)	$	-0-		$	-0-

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	June 30, 2012			June 30, 2011
Current tax expense (benefit):
Income tax at statutory rates	$	-0-		$	-0-
Deferred tax expense (benefit):
Bad debt allowance		(31,664	)		-0-
Operating loss carryforward		(316,854	)		(491,620	)
Patent litigation settlement		42,392			45,963
		(306,126	)		(445,657	)
Valuation allowance		306,126			445,657
Total tax expense (benefit)	$	-0-		$	-0-

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

	June 30, 2012			December 31, 2011
Amortization of intangibles	$	283,698		$	283,698
Bad debt allowance		84,292			52,629
Patent litigation liability accrual		426,499			468,891
Operating loss carryforwards		17,236,909			16,920,055
Gross deferred tax assets		18,031,398			17,725,273
Valuation allowance		(18,031,398	)		(17,725,273	)
Net deferred tax asset	$	-0-		$	-0-

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Note 13 - Stockholders' (Deficit) (Detail) - Warrants (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Range of Exercise Price	$ 0.045
Range of Exercise Price	$ 0.69
Warrants Exercisable (in Shares)	48,009,582
Warrant [Member]
Range of Exercise Price	$ 0.25	$ 0.25
Range of Exercise Price	$ 0.60	$ 0.60
Warrants Outstanding (in Shares)	48,009,582	58,595,758
Weighted Average Remaining Contractual Life	2 years 204 days	1 year 343 days
Weighted Average Exercise Price	$ 0.35	$ 0.38
Warrants Exercisable (in Shares)	48,009,582	58,595,758
Weighted Average Exercise Price	$ 0.35	$ 0.38

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Note 15 - Income taxes

6 Months Ended

Jun. 30, 2012

Income Tax Disclosure [Text Block]

NOTE 15:             INCOME TAXES

A reconciliation of income tax expense and the amount computed by applying the statutory federal income tax rate to the income before provision for income taxes is as follows:

	June 30, 2012			June 30, 2011
Statutory rate applied to loss before income taxes	$	(672,257	)	$	(1,840,572	)
Increase (decrease) in income taxes results from:
Non deductible expenses		323,739			1,348,952
Change in deferred assets		42,392			45,963
Change in valuation allowance		306,126			445,657
Income tax expense (benefit)	$	-0-		$	-0-

The components of income tax expense (benefit) for the six month periods ended:

	June 30, 2012			June 30, 2011
Current tax expense (benefit):
Income tax at statutory rates	$	-0-		$	-0-
Deferred tax expense (benefit):
Bad debt allowance		(31,664	)		-0-
Operating loss carryforward		(316,854	)		(491,620	)
Patent litigation settlement		42,392			45,963
		(306,126	)		(445,657	)
Valuation allowance		306,126			445,657
Total tax expense (benefit)	$	-0-		$	-0-

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred tax assets and liabilities are as follows:

	June 30, 2012			December 31, 2011
Amortization of intangibles	$	283,698		$	283,698
Bad debt allowance		84,292			52,629
Patent litigation liability accrual		426,499			468,891
Operating loss carryforwards		17,236,909			16,920,055
Gross deferred tax assets		18,031,398			17,725,273
Valuation allowance		(18,031,398	)		(17,725,273	)
Net deferred tax asset	$	-0-		$	-0-

The Company has net operating loss carryforwards (NOL) for income tax purposes of approximately $48,052,398.  This loss is allowed to be offset against future income until the year 2032 when the NOL’s will expire.  Other timing differences relate to depreciation and amortization for the stock acquisition of Education Navigator in 1998.  The tax benefits relating to all timing differences have been fully reserved for in the valuation allowance account due to the substantial losses incurred through June 30, 2012.  The change in the valuation allowance for the six month period ended June 30, 2012 was an increase of $203,068.

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Note 1 - Organization and Nature of Operations (Detail) (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Research and Development Expense (in Dollars)	$ 1,224,769	$ 1,280,630

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Note 2 - Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2012

Revenue Recognition, Multiple-deliverable Arrangements [Table Text Block]

	For the six months ended
Revenue activity	June 30, 2012		June 30, 2011
Set-up fees	$	2,627,133	$	1,586,263
Change orders		154,081		160,902
Maintenance		2,620,531		2,707,453
Software licenses		1,678,637		1,617,406
Professional services		425,115		242,703
Hosting		333,671		351,460
Total	$	7,839,168	$	6,666,187

	For the three months ended
Revenue activity	June 30, 2012		June 30, 2011
Set-up fees	$	1,478,956	$	830,708
Change orders		62,325		83,022
Maintenance		1,304,884		1,331,152
Software licenses		911,555		798,352
Professional services		139,958		145,696
Hosting		171,996		162,590
Total	$	4,069,674	$	3,351,520

Schedule of Credit Losses for Financing Receivables, Current [Table Text Block]

	For the periods ended
	June 30, 2012		December 31, 2011
Beginning of period	$	142,444	$	269,869
Bad debt expense		84,144		(119,889	)
Write-offs		-0-		(7,536	)
End of period	$	226,588	$	142,444

Schedules of Concentration of Risk, by Risk Factor [Table Text Block]

	Revenues		Accounts receivable
For the period ended	Number of customers	Percentage of total revenues	Number of customers	Percentage of accounts receivable
June 30, 2012	2	38%	4	49%
December 31, 2011	1	21%	2	29%
June 30, 2011	1	20%	4	54%

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

European revenues For the six months ended
June 30, 2012					June 30, 2011
European revenues		% of Total revenues			European revenues		% of Total revenues
$	783,659		10	%	$	1,384,507		21	%

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Note 14 - Employee Equity Incentive Plans (Detail) (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jul. 10, 2009	Dec. 31, 2008
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized			7,500,000	12,500,000
Proceeds from Stock Options Exercised (in Dollars)	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$ 0.00	$ 0.11
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options (in Dollars)	$ 90,341
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	1 year 229 days
Equity Incentive Plan 2009 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	7,500,000
Vesting Percentage Year 1	50.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	4,408,500
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	3,091,500
Stock Incentive Plan 1998 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	12,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	6,632,000

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Condensed Consolidated Statements of Cash Flows (USD $)	6 Months Ended		12 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,827,229)	$ (4,891,236)	$ (3,524,343)
Adjustment to reconcile net loss to net cash (used in) operating activities
Change in derivative liabilities	588,784	2,964,751
Loss from sale of fixed assets, net	14,606	0
Interest expense from derivative instruments	237,810	497,884
Common stock issued in lieu of salary	0	40,000	(40,000)
Employee stock option expense	33,727	90,119	129,229
Depreciation and amortization	464,872	473,837
Changes in operating assets and liabilities
Accounts receivable	(901,836)	(159,358)
Provision for doubtful accounts	84,144	0
Prepaid expenses	(10,506)	(22,015)
Other assets	9,127	(1,490)
Accounts payable and accrued expenses	290,925	211,431
Patent settlement liability	(74,844)	(17,944)
Deferred revenue	769,105	(84,415)
Net cash used in operating activities	(321,315)	(898,436)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale of property and equipment	50,000	0
Purchase of property and equipment	(34,491)	(52,502)
Net cash provided by/(used in) investing activities	15,509	(52,502)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of notes payable	(20,000)	(212,500)
Proceeds of notes payable, related parties	0	96,000
Net cash used in financing activities	(20,000)	(116,500)
Effect of exchange rate changes on cash and cash equivalents	(7,188)	(11,514)
Net decrease in cash and cash equivalent	(332,994)	(1,078,952)
Cash and cash equivalents at beginning of period	1,302,287	1,213,397	1,213,397
Cash and cash equivalents at end of period	969,293	134,445	1,302,287
Cash paid during the period for:
Income taxes	0	0
Interest	761,682	525,731
Non-cash transactions
Notes payable issued in exchange for existing notes payable	0	2,866,879
Notes payable issued for matured convertible note payable	$ 0	$ 45,000

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Condensed Consolidated Balance Sheets (Parentheticals) (USD $)	Jun. 30, 2012	Dec. 31, 2011
Allowance for doubtful accounts (in Dollars)	$ 226,588	$ 142,444
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	86,481,495	86,481,495
Common stock, shares outstanding	86,481,495	86,081,495
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares undesignated (in Dollars)	3,722,500	3,722,500
Series B Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	230,000	230,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, liquidation preference (in Dollars per share)	$ 0	$ 0
Series C Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	747,500	747,500
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, liquidation preference (in Dollars per share)	$ 0	$ 0
Series A Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	4,125,224	4,125,224
Preferred stock, shares outstanding	4,125,224	4,125,224
Preferred stock, liquidation preference (in Dollars per share)	$ 4,125,224	$ 4,125,224
Series D Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	250,000	250,000
Preferred stock, shares issued	250,000	250,000
Preferred stock, shares outstanding	250,000	250,000
Convertible Notes Payable [Member]
Notes payable discount (in Dollars)	0	0
Related Parties [Member]
Notes payable discount (in Dollars)	$ 894,334	$ 1,132,144

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Note 10 - Fair Value Measurement

6 Months Ended

Jun. 30, 2012

Fair Value Disclosures [Text Block]

NOTE 10:              FAIR VALUE MEASUREMENT

The Company measures the fair value of its assets and liabilities under the guidance of ASC 820, Fair Value Measurements and Disclosures, which defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value measurements. ASC 820 does not require any new fair value measurements, but its provisions apply to all other accounting pronouncements that require or permit fair value measurement.

ASC 820 clarifies that fair value is an exit price, representing the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants based on the highest and best use of the asset or liability. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. ASC 820 requires the Company to use valuation techniques to measure fair value that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized as follows:

· Level 1: Observable inputs such as quoted prices for identical assets or liabilities in active markets;

· Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly such as quoted prices for similar assets or liabilities or market-corroborated inputs; and

· Level 3: Unobservable inputs for which there is little or no market data, which require the reporting entity to develop its own assumptions about how market participants would price the assets or liabilities.

The valuation techniques that may be used to measure fair value are as follows:

A.  Market approach - Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities

B. Income approach - Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about those future amounts, including present value techniques, option-pricing models and excess earnings method

C. Cost approach - Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost)

The Company also adopted the provisions of ASC 825, Financial Instruments. ASC 825 allows companies to choose to measure eligible assets and liabilities at fair value with changes in value recognized in earnings. Fair value treatment may be elected either upon initial recognition of an eligible asset or liability or, for an existing asset or liability, if an event triggers a new basis of accounting. The Company did not elect to re-measure any of its existing financial assets or liabilities under the provisions of this Statement and did not elect the fair value option for any financial assets and liabilities transacted in the six month periods ended June 30, 2012 and June 30, 2011.

The Company’s financial assets or liabilities subject to ASC 820 as of June 30, 2012 include the conversion feature and warrant liability associated with convertible debentures issued during fiscal 2008 and 2009 and the warrants issued during 2011 that are associated with notes payable that were issued to our Chief Executive Officer and Director, Cornelis F. Wit.  The conversion feature and warrants were deemed to be derivatives (the “Derivative Instruments”) since a fixed conversion price cannot be determined for either of the Derivative Instruments due to anti-dilution provisions embedded in the offering documents for the convertible debentures.  The derivative instruments were not issued for risk management purposes and as such are not designated as hedging instruments under the provisions of ASC 815 Disclosures about Derivative Instruments and Hedging Activities.  See Note 9 – Convertible Notes Payable.

Following is a description of the valuation methodologies used to determine the fair value of the Company’s financial assets including the general classification of such instruments pursuant to the valuation hierarchy.

A summary of the fair value of liabilities measured at fair value on a recurring  basis follows:

	Fair value at June 30, 2012		Quoted prices in active markets for identical assets/ liabilities (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Derivatives: (1) (2)
Conversion feature liability	$	928,995	$	-0-	$	-0-	$	928,995
Warrant liability		2,111,407		-0-		-0-		2,111,407
Total of derivative liabilities	$	3,040,402	$	-0-	$	-0-	$	3,040,402

(1)   The fair value of the derivative instruments was estimated using the Income Approach and the Black Scholes option pricing model with the following assumptions for the six months ended June 30, 2012

(2)    The fair value at the measurement date is equal to their carrying value on the balance sheet

Significant valuation assumptions of derivative instruments at June 30, 2012
Risk free interest rate	0.19%	to	0.39%
Dividend yield		0.00%
Expected volatility	202.0%	to	262.2%
Expected life (range in years)
Conversion feature liability	0.75	to	1.46
Warrant liability	0.16	to	3.75

A summary of the fair value of liabilities measured at fair value on a recurring  basis follows:

	Fair value at December 31, 2011		Quoted prices in active markets for identical assets/ liabilities (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Derivatives: (1) (2)
Conversion feature liability	$	758,911	$	-0-	$	-0-	$	758,911
Warrant liability		1,692,708		-0-		-0-		1,692,708
Total of derivative liabilties	$	2,451,619	$	-0-	$	-0-	$	2,451,619

(1)   The fair value of the derivative instruments was estimated using the Black Scholes option pricing model with the following assumptions for the year ended December 31, 2011

(2)    The fair value at the measurement date is equal to their carrying value on the balance sheet

Significant valuation assumptions of derivative instruments at December 31, 2011
Risk free interest rate	0.11%	to	0.39%
Dividend yield		0.00%
Expected volatility	179.7%	to	261.0%
Expected life (range in years)
Conversion feature liability	1.25	to	1.96
Warrant liability	0.16	to	4.25

	Other income for the six months ended
	June 30, 2012			June 30, 2011
The net amount of total gains/(losses) for the period included in earnings attributable to the unrealized gain or loss from changes in derivative liabilities at the reporting date	$	(588,784	)	$	(2,964,751	)
Total unrealized gains/(losses) included in earnings	$	(588,784	)	$	(2,964,751	)

The tables below set forth a summary of changes in fair value of the Company’s Level 3 financial liabilities at fair value for the periods ended June 30, 2012 and December 31, 2011.  The tables reflect changes for all financial liabilities at fair value categorized as Level 3 as of June 30, 2012 and December 31, 2011.

	Level 3 financial assets and financial liabilities at fair value
	Balance, beginning of year		Net realized gains/(losses)		Net unrealized (gains)/losses relating to instruments still held at the reporting date		Net purchases, issuances and settlements		Net transfers in and/or out of Level 3		Balance, end of period
Period ended June 30, 2012
Derivatives:
Conversion feature liability	$	758,911	$	-0-	$	170,085	$	-0-	$	-0-	$	928,996
Warrant liability		1,692,708		-0-		418,699		-0-		-0-		2,111,407
Total of derivative liabilties	$	2,451,619	$	-0-	$	588,784	$	-0-	$	-0-	$	3,040,403

	Level 3 financial assets and financial liabilities at fair value
	Balance, beginning of year		Net realized gains/(losses)		Net unrealized (gains)/losses relating to instruments still held at the reporting date		Net purchases, issuances and settlements		Net transfers in and/or out of Level 3		Balance, end of year
Year ended December 31, 2011
Derivatives:
Conversion feature liability	$	92,206	$	-0-	$	666,705	$	-0-	$	-0-	$	758,911
Warrant liability		261,148		-0-		4,700		1,426,860		-0-		1,692,708
Total of derivative liabilties	$	353,354	$	-0-	$	671,405	$	1,426,860	$	-0-	$	2,451,619

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Document And Entity Information	6 Months Ended
	Jun. 30, 2012	Aug. 01, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	OMNICOMM SYSTEMS INC
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		86,481,495
Amendment Flag	false
Entity Central Index Key	0001034592
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 30, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2

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Note 11 - Commitments and Contingencies

6 Months Ended

Jun. 30, 2012

Commitments and Contingencies Disclosure [Text Block]

NOTE 11:              COMMITMENTS AND CONTINGENCIES

The Company currently leases office space under operating leases for its office locations and has several operating leases related to server and network co-location and disaster recovery for its operations.  The minimum future lease payments required under the Company’s operating leases at June 30, 2012 are as follows:

2012	$	182,315
2013		274,538
2014		209,710
2015		197,350
2016		152,409
Total	$	1,016,322

In addition to annual base rental payments, the Company pays for the operating expenses associated with its leased office space and is responsible for any escalation in operating expenses as determined in the leases.  Rent expense was $422,445 and $451,017 for the six month periods ended June 30, 2012 and June 30, 2011, respectively.

The Company’s corporate office lease expires in September 2016.  The Company’s lease on its New Jersey field office expires in February 2013.  The Company currently operates its wholly-owned subsidiary, OmniComm Ltd., in the United Kingdom under the terms of a lease that expires in October 2012.  The Company currently operates its wholly-owned subsidiary, OmniComm Europe, GmbH, in Germany under the terms of a lease that expires in December 2012.  The Company is presently reviewing its options in relation to its office lease for the German office but believes that suitable office space is available at market rates similar to those it currently has.

LEGAL PROCEEDINGS

On January 9, 2012, Simon Kemp, a former employee in the UK of our OmniComm Ltd. subsidiary, filed a claim with the Southampton Employment Tribunal alleging unfair dismissal, failure to provide a written statement of particulars of employment and breach of contract.  The company disagrees with the allegations and filed a response with the Employment Tribunal in February 2012.  This matter is ongoing and we are prepared to vigorously defend against the claim.

PATENT LITIGATION SETTLEMENT

On April 9, 2009, we entered into a Settlement and License Agreement with DataSci, LLC (“DataSci”).  DataSci granted us a worldwide, non-exclusive non-transferable right and license under the Licensed Patent and the right to sublicense TrialMaster on a Technology Transfer and Technology Transition basis. Under the terms of the license, we are obligated to pay royalties quarterly for sales of Licensed Products, as defined therein,  from January 1, 2009 until the expiration of the Licensed Patent equal to two percent (2%) of OmniComm’s annual Gross Revenues or, alternatively, the annual minimum royalty payment(s), whichever is greater.  The remaining minimum royalty payments per year are as follows:

2012	$	737,500
2013		450,000
2014		450,000
2015		450,000
2016		450,000
2017		450,000
Total	$	2,987,500

During the six month periods ended June 30, 2012 and June 30, 2011 the Company recorded a charge to earnings of  $112,655 and $122,144, respectively,  which amounts represent (1) the amount of additional license expense incurred above the stipulated minimum in the DataSci License Agreement during the six month periods ended June 30, 2012 and June 30, 2011 and (2) the accretion of the difference between the total stipulated annual minimum royalty payments and the recorded present value accrual of the annual minimum royalty payments.

EMPLOYMENT AGREEMENTS

We have employment agreements in place with the following members of our executive management team:

Cornelis F. Wit, Chief Executive Officer

Randall G. Smith, Chief Technology Officer

Stephen E. Johnson, President and Chief Operating Officer

The agreements provide, among other things, for participation in employee benefits available to employees and executives.  Each of the agreements will renew for successive one-year terms unless the agreement is expressly cancelled by either the employee or the Company ninety days prior to the end of the term.  Under the terms of the agreement, we may terminate the employee’s employment upon 30 days notice of a material breach and the employee may terminate the agreement under the same terms and conditions.  The employment agreements contain customary non-disclosure and severance provisions, as well as non-compete clauses.

In December 2011, we entered into a consulting agreement with Dr. Ronald T. Linares to serve as our Chief Financial Officer.  The consulting agreement commences on January 1, 2012 and may be terminated by either party at any time and for any reason upon thirty (30) days prior written notice.  The agreement also provides, among other things, for participation in employee benefit plans or programs applicable to employees and executives.  The consulting agreement contains customary non-disclosure provisions, as well as a one year non-competition restriction following the termination of the agreement.

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Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Revenues	$ 3,889,295	$ 3,344,710	$ 7,422,934	$ 6,659,377
Reimbursable revenues	180,379	6,810	416,234	6,810
Total revenues	4,069,674	3,351,520	7,839,168	6,666,187
Cost of goods sold	639,428	455,776	1,329,744	901,546
Reimbursable expenses - cost of goods sold	190,405	42,141	347,528	42,426
Total cost of sales	829,833	497,917	1,677,272	943,972
Gross margin	3,239,841	2,853,603	6,161,896	5,722,215
Operating expenses
Salaries, benefits and related taxes	2,159,768	2,089,623	4,288,407	4,188,364
Rent and occupancy expenses	223,807	225,980	422,445	451,017
Consulting services	5,091	102,676	67,436	152,855
Legal and professional fees	93,417	104,665	197,455	240,795
Travel	94,230	126,696	206,083	247,204
Telephone and internet	38,521	49,307	73,604	116,223
Selling, general and administrative	238,454	228,758	466,140	514,724
Bad debt expense	84,144	0	84,144	0
Depreciation expense	114,356	115,164	232,755	241,720
Amortization expense	116,058	116,058	232,117	232,117
Total operating expenses	3,167,846	3,158,927	6,270,586	6,385,019
Operating income/(loss)	71,995	(305,324)	(108,690)	(662,804)
Other income/(expense)
Interest expense	(30,243)	(276,391)	(60,888)	(548,005)
Interest expense, related parties	(523,001)	(366,226)	(1,046,003)	(725,216)
Interest income	31	4,236	208	4,625
Change in derivative liabilities	2,056,132	(54,181)	(588,784)	(2,964,751)
Loss on sale of fixed assets	(22,106)	0	(22,106)	0
Other comprehensive income	(1,752)	574	(966)	4,915
Income/(loss) before income taxes and preferred dividends	1,551,056	(997,312)	(1,827,229)	(4,891,236)
Net income/(loss)	1,551,056	(997,312)	(1,827,229)	(4,891,236)
Preferred stock dividends
Preferred stock dividends in arrears Series A preferred	(51,424)	(51,284)	(125,539)	(102,004)
Total preferred stock dividends	(51,424)	(51,284)	(125,539)	(102,004)
Net income/(loss) attributable to common stockholders	$ 1,499,632	$ (1,048,596)	$ (1,952,768)	$ (4,993,240)
Net income/(loss) per share
Basic and diluted (in Dollars per share)	$ 0.02	$ (0.01)	$ (0.02)	$ (0.06)
Weighted average number of shares outstanding
Basic and diluted (in Shares)	86,481,495	86,332,044	86,481,495	86,207,462

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Note 5 - Property and Equipment, Net

6 Months Ended

Jun. 30, 2012

Property, Plant and Equipment Disclosure [Text Block]

NOTE 5:                PROPERTY AND EQUIPMENT, NET

Property and equipment consists of the following:

	June 30, 2012						December 31, 2011
	Cost		Accumulated depreciation		Net book value		Cost		Accumulated depreciation		Net book value		Estimated useful life (Years)
Computer & office equipment	$	1,429,323	$	1,101,228	$	328,095	$	1,550,907	$	1,094,152	$	456,755	5
Leasehold improvements		75,476		64,340		11,136		75,476		60,785		14,691	5
Computer software		1,484,786		1,341,550		143,236		1,477,539		1,207,662		269,877	3
Office furniture		107,067		86,196		20,871		107,389		82,505		24,884	5
Total	$	3,096,652	$	2,593,314	$	503,338	$	3,211,311	$	2,445,104	$	766,207

Depreciation expense for the six month periods ended June 30, 2012 and June 30, 2011 was $232,755 and $241,720, respectively.

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Note 4 - Earnings (Loss) Per Share

6 Months Ended

Jun. 30, 2012

Earnings Per Share [Text Block]

NOTE 4.                 EARNINGS (LOSS) PER SHARE

Basic earnings (loss) per share were calculated using the weighted average number of shares outstanding of 86,481,495 and 86,207,462 for the six month periods ended June 30, 2012 and June 30, 2011, respectively.

Basic earnings (loss) per share were calculated using the weighted average number of shares outstanding of 86,481,495 and 86,332,044 for the three month periods ended June 30, 2012 and June 30, 2011, respectively.

Antidilutive shares aggregating 87,055,227 and 93,647,034 have been omitted from the calculation of dilutive earnings (loss) per share for the six month periods ended June 30, 2012 and June 30, 2011, respectively, as the shares were antidilutive. Provided below is the reconciliation between numerators and denominators of the basic and diluted earnings per shares:  There were no differences between basic and diluted earnings per share for the six month periods ended June 30.  The table below provides a reconciliation of anti-dilutive securities outstanding as of June 30, 2012 and June 30, 2011, respectively.

Anti-dilutive security	June 30, 2012		June 30, 2011
Preferred stock		2,750,149		2,750,149
Employee stock options		11,093,000		12,739,500
Warrants		48,009,582		52,195,758
Convertible notes		24,620,000		24,620,000
Shares issuable for accrued interest		582,496		1,341,627
Total		87,055,227		93,647,034

The employee stock options are exercisable at prices ranging from $0.045 to $0.69 per share.  The exercise price on the stock warrants range from $0.25 to $0.60 per share.  Shares issuable upon conversion of Convertible Debentures have conversion prices ranging from $0.25 to $0.50 per share.

The Company’s convertible debt and convertible preferred stock have an anti-dilutive effect on net income (loss) per share and were not included in the computation of diluted earnings per share.

For the six months ended
	June 30, 2012								June 30, 2011
	Income (loss) numerator			Shares denominator		Per-share amount			Income (loss) numerator			Shares denominator		Per-share amount
Basic EPS	$	(1,952,768	)		86,481,495	$	(0.02	)	$	(4,993,240	)		86,207,462	$	(0.06	)
Effect of dilutive securities
None		-0-			-0-		-0-			-0-			-0-		-0-
Diluted EPS	$	(1,952,768	)		86,481,495	$	(0.02	)	$	(4,993,240	)		86,207,462	$	(0.06	)

For the three months ended
	June 30, 2012						June 30, 2011
	Income (loss) numerator		Shares denominator		Per-share amount		Income (loss) numerator			Shares denominator		Per-share amount
Basic EPS	$	1,499,632		86,481,495	$	0.02	$	(1,048,596	)		86,332,044	$	(0.01	)
Effect of dilutive securities
None		-0-		-0-		-0-		-0-			-0-		-0-
Diluted EPS	$	1,499,632		86,481,495	$	0.02	$	(1,048,596	)		86,332,044	$	(0.01	)

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Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2012
Basis of Accounting, Policy [Policy Text Block]	BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION The Company's accounts include those of all its wholly-owned subsidiaries, which are more fully described in the Company's 2011 Annual Report filed on Form 10-K with the Securities and Exchange Commission, and have been prepared in conformity with (i) accounting principles generally accepted in the United States of America; and (ii) the rules and regulations of the United States Securities and Exchange Commission.All significant intercompany accounts and transactions between the Company and its subsidiaries have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	ESTIMATES IN FINANCIAL STATEMENTS The preparation of the unaudited condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and footnotes thereto.Significant estimates incorporated in our financial statements include the recorded allowance for doubtful accounts, the estimate of the appropriate amortization period of our intangible assets, the evaluation of whether our intangible assets have suffered any impairment, the allocation of revenues under multiple-element customer contracts, royalty-based patent liabilities, the value of derivatives associated with debt issued by the Company and the valuation of any corresponding discount to the issuance of our debt.Actual results may differ from those estimates.
Reclassifications [Text Block]	RECLASSIFICATIONS Certain reclassifications have been made in the 2011 financial statements to conform to the 2012 presentation.These reclassifications did not have any effect on our net loss or shareholders' deficit.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	FOREIGN CURRENCY TRANSLATION The financial statements of the Company's foreign subsidiaries are translated in accordance with ASC 830-30, Foreign Currency Matters-Translation of Financial Statements . The reporting currency for the Company is the U.S. dollar. The functional currencies of the Company's subsidiaries, OmniComm Europe GmbH in Germany and OmniComm Ltd., in the United Kingdom, are the Euro and British PoundSterling, respectively. Accordingly, the assets and liabilities of the Company's foreign subsidiaries are translated into U.S. dollars using the exchange rate in effect at each balance sheet date. Revenue and expense accounts of the Company's foreign subsidiaries are translated using an average rate of exchange during the period. Foreign currency translation adjustments are accumulated as a component of other comprehensive income (loss) as a separate component of stockholders' equity. Gains and losses arising from transactions denominated in foreign currencies are primarily related to intercompany accounts that have been determined to be temporary in nature and accordingly, are recorded directly to the statement of operations.We record translation gains and losses in accumulated other comprehensive income as a component of stockholders' equity. We recorded translation losses of $7,188 and $11,514 for the six month periods ended June 30, 2012 and June 30, 2011.
Revenue Recognition, Policy [Policy Text Block]	REVENUE RECOGNITION POLICY The Company derives revenues from software licenses and services of its EDC products and services which can be purchased on a stand-alone basis. License revenues are derived principally from the sale of term licenses for the following software products offered by the Company: TrialMaster, TrialOne and eClinical Suite ( the "EDC Software"). Service revenues are derived principally from the Company's delivery of the hosted solutions of its TrialMaster and eClinical Suite software products, and consulting services and customer support, including training, for all of the Company's products. The Company recognizes revenues when all of the following conditions are satisfied: (1)there is persuasive evidence of an arrangement; (2)the product or service has been provided to the customer; (3)the collection of fees is probable; and (4)the amount of fees to be paid by the customer is fixed or determinable. The Company operates in one reportable segment which is the delivery of EDC Software and services to clinical trial sponsors.The Company segregates its revenues based on the activity cycle used to generate its revenues.Accordingly, revenues are currently generated through four main activities. These activities include hosted applications, licensing, professional services and maintenance-related services. Hosted Application Revenues The Company offers its TrialMaster and eClinical Suite software products as hosted application solutions delivered through a standard Web-browser, with customer support and training services. The Company's TrialOne solution is presently available only on a licensed basis. To date, hosted applications revenues have been primarily related to TrialMaster . Revenues resulting from TrialMaster and eClinical Suite application hosting services consist of three components of services for each clinical trial: the first component is comprised of application set up, including design of electronic case report forms and edit checks, installation and server configuration of the system.The second component involves application hosting and related support services as well as billable change orders which consist of amounts billed to customers for functionality changes made. The third stage involves services required to close out, or lock, the database for the clinical trial. Fees charged and costs incurred for the trial system design, set up and implementation are amortized and recognized ratably over the estimated hosting period.Work performed outside the original scope of work is contracted for separately as an additional fee and is generally recognized ratably over the remaining term of the hosting period. Fees for the first and third stages of the service are billed based upon milestones.Revenues earned upon completion of a contractual milestone are deferred and recognized over the estimated remaining hosting period.Fees for application hosting and related services in the second stage are generally billed quarterly in advance.Revenues resulting from hosting services for the eClinical Suite products consist of installation and server configuration, application hosting and related support services. Services for this offering are generally charged as a fixed fee payable on a quarterly or annual basis. Revenues are recognized ratably over the period of the service. Licensing Revenues The Company's software license revenues are earned from the sale of off-the-shelf software.From time-to-time a client might require significant modification or customization subsequent to delivery to the customer.The Company generally enters into software term licenses for its EDC Software products with its customers for three to fiveyear periods, although customers have entered into both longer and shorter term license agreements.These arrangements typically include multiple elements: software license, consulting services and customer support. The Company bills its customers in accordance with the terms of the underlying contract. Generally, the Company bills license fees in advance for each billing cycle of the license term, which typically is either on a quarterly or annual basis. Payment terms are generally net 30days. In the past the Company has sold perpetual licenses for EDC Software products in certain situations to existing customers with the option to purchase customer support, and may, in the future, do so for new customers based on customer requirements or market conditions. The Company has established vendor specific objective evidence of fair value for the customer support. Accordingly, license revenues are recognized upon delivery of the software and when all other revenue recognition criteria are met. Customer support revenues are recognized ratably over the term of the underlying support arrangement.The Company generates customer support and maintenance revenues from its perpetual license customer base. Professional Services The Company may also enter into arrangements to provide consulting services separate from a license arrangement. In these situations, revenue is recognized on a time-and-materials basis. Professional services can be deemed to be as essential to the functionality of the software at inception and typically are for initial trial configuration, implementation planning, loading of software, building simple interfaces and running test data and documentation of procedures.Subsequent additions or extensions to license terms do not generally include additional professional services. Pass-through Revenue and Expense The Company accounts for pass-through revenue and expense in accordance with ASC 605-45, Principal Agent Considerations . In accordance with ASC 605-45, Principal Agent Consideration, these amounts are recorded as revenue in the statement of operations with a corresponding expense recorded in cost of goods sold.Pass-through revenues and expenses include amounts associated with third-party services provided to our customers by our service and product partners.These third-party services are primarily comprised of Interactive Voice and Web Response software services (IVR and IWR), travel and shipping that are incurred on our clients' behalf. Maintenance Revenues Maintenance includes telephone-based help desk support and software maintenance. The Company generally bundles customer support with the software license for the entire term of the arrangement. As a result, the Company generally recognizes revenues for both maintenance and software licenses ratably over the term of the software license and support arrangement. The Company allocates the revenues recognized for these arrangements to the different elements based on management's estimate of the relative fair value of each element.The Company generally invoices each of the elements based on separately quoted amounts and thus has a fairly accurate estimate of the relative fair values of each of the invoiced revenue elements.
Cost of Sales, Policy [Policy Text Block]	COST OF REVENUES Cost of revenues primarily consists of costs related to hosting, maintaining and supporting the Company's application suite and delivering professional services and support. These costs include salaries, benefits, bonuses and stock-based compensation for the Company's professional services staff. Cost of revenues also includes outside service provider costs . Cost of revenues is expensed as incurred.
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH AND CASH EQUIVALENTS Cash equivalents consist of highly liquid, short-term investments with maturities of 90 days or less.The carrying amount reported in the accompanying consolidated balance sheets approximates fair value.
Receivables, Policy [Policy Text Block]	ACCOUNTS RECEIVABLE Accounts receivable are judged as to collectability by management and an allowance for bad debts is established as necessary. The allowance is based on an evaluation of the collectability of accounts receivable and prior bad debt experience.The Company had recorded an allowance for uncollectible accounts receivable of $226,588 as of June 30, 2012 and $142, 444 as of December 31, 2011, respectively.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	CONCENTRATION OF CREDIT RISK Cash and cash equivalents and restricted cash are deposited with major financial institutions and, at times, such balances with any one financial institution may be in excess of FDIC-insured limits. As of June 30, 2012, no funds were deposited in excess of FDIC-insured limits.Management believes the risk in these situations to be minimal. Except as follows, the Company has no significant off-balance-sheet risk or credit risk concentrations. Financial instruments that subject the Company to potential credit risks are principally cash equivalents and accounts receivable. Concentrated credit risk with respect to accounts receivable is limited to creditworthy customers. The Company's customers are principally located in the United States and Europe.The Company is directly affected by the overall financial condition of the pharmaceutical, biotechnology and medical device industries and management believes that credit risk exists and that any credit risk the Company faces has been adequately reserved for as of June 30, 2012.The Company maintains an allowance for doubtful accounts based on accounts past due according to contractual terms and historical collection experience. Actual losses when incurred are charged to the allowance. The Company's losses related to collection of accounts receivable have consistently been within management's expectations.As of June 30, 2012, the Company believes no additional credit risk exists beyond the amounts provided for in our allowance for uncollectible accounts.The Company evaluates its allowance for uncollectable accounts on a monthly basis based on a specific review of receivable agings and the period that any receivables are beyond the standard payment terms. The Company does not require collateral from its customers in order to mitigate credit risk. One customer accounted for 20% of our revenues during the six month period ended June 30, 2012 or approximately $1,575,000 and one accounted for 18% or approximately $1,390,000. One customer accounted for 20% of our revenues during the six month period ended June 30, 2011 or approximately $1,313,000.The following table summarizes the number of customers who individually comprise greater than 10% of total revenue and/or total accounts receivable and their aggregate percentage of the Company's total revenue and gross accounts receivable for the six month periods presented.
Property, Plant and Equipment, Policy [Policy Text Block]	PROPERTY AND EQUIPMENT Property and equipment are recorded at cost.Additions and betterments are capitalized; maintenance and repairs are expensed as incurred.Depreciation is calculated using the straight-line method over the asset's estimated useful life, which is 5 years for leasehold improvements, computers, equipment and furniture and 3 years for software.Gains or losses on disposal are charged to operations.
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	ASSET IMPAIRMENT Acquisitions and Intangible Assets We account for acquisitions in accordance with ASC 805, Business Combinations ("ASC 805") and ASC 350, Intangibles- Goodwill and Other ("ASC 350"). The acquisition method of accounting requires that assets acquired and liabilities assumed be recorded at their fair values on the date of a business acquisition. Our consolidated financial statements and results of operations reflect an acquired business from the completion date of an acquisition. The judgments that we make in determining the estimated fair value assigned to each class of assets acquired and liabilities assumed, as well as asset lives, can materially impact net income in periods following an asset acquisition. We generally use either the income, cost or market approach to aid in our conclusions of such fair values and asset lives. The income approach presumes that the value of an asset can be estimated by the net economic benefit to be received over the life of the asset, discounted to present value. The cost approach presumes that an investor would pay no more for an asset than its replacement or reproduction cost. The market approach estimates value based on what other participants in the market have paid for reasonably similar assets. Although each valuation approach is considered in valuing the assets acquired, the approach ultimately selected is based on the characteristics of the asset and the availability of information. Long-lived Assets We review long-lived assets for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. Determining whether an impairment has occurred typically requires various estimates and assumptions, including determining which cash flows are directly related to the potentially impaired asset, the useful life over which cash flows will occur, their amount and the asset's residual value, if any. In turn, measurement of an impairment loss requires a determination of fair value, which is based on the best information available. We use quoted market prices when available and independent appraisals and management estimates of future operating cash flows, as appropriate, to determine fair value.
Fair Value of Financial Instruments, Policy [Policy Text Block]	FAIR VALUE MEASUREMENT OmniComm's capital structure includes the use of warrants and convertible debt features that are classified as derivative financial instruments. Derivative financial instruments are recognized as either assets or liabilities and are measured at fair value under ASC 815 Derivatives and Hedging. ASC 815 requires that changes in the fair value of derivative financial instruments with no hedging designation be recognized as gains/(losses) in the earnings statement.The fair value measurement is determined in accordance with ASC 820 Fair Value Measurements and Disclosures.
Revenue Recognition, Deferred Revenue [Policy Text Block]	DEFERRED REVENUE Deferred revenue represents cash advances and amounts in accounts receivable as of the balance sheet datereceived in excess of revenue earned on on-going contracts.Payment terms vary with each contract but may include an initial payment at the time the contract is executed, with future payments dependent upon the completion of certain contract phases or targeted milestones.In the event of contract cancellation, the Company is generally entitled to payment for all work performed through the point of cancellation.As of June 30, 2012, the Company had $5,647,029 in deferred revenues relating to contracts for services to be performed over periods ranging from one month to five years.The Company had $4,718,754 in deferred revenues that are expected to be recognized in the next twelve fiscal months.
Advertising Costs, Policy [Policy Text Block]	ADVERTISING Advertising costs are expensed as incurred.Advertising costs were $118,256 and $158,764 for the six month periods ended June 30, 2012 and June 30, 2011, respectively and are included under selling, general and administrative expenses on our consolidated financial statements.
Research, Development, and Computer Software, Policy [Policy Text Block]	RESEARCH AND DEVELOPMENT EXPENSES Software development costs are included in research and development and are expensed as incurred. ASC 985.20, Software Industry Costs of Software to Be Sold, Leased or Marketed , requires the capitalization of certain development costs of software to be sold once technological feasibility is established, which the Company defines as completion to the point of marketability.The capitalized cost is then amortized on a straight-line basis over the estimated product life.To date, the period between achieving technological feasibility and the general availability of such software has been short and software development costs qualifying for capitalization have been immaterial.Accordingly, the Company has not capitalized any software development costs under ASC 985.20.During the six month periods ended June 30, 2012 and June 30, 2011 we spent approximately $1,224,769 and $1,280,630 respectively, on research and development activities, which include costs associated with the development of our software products and services for our clients' projects and which are primarily comprised of salaries and related expenses for our software developers and consulting fees paid to third-party consultants.Research and development costs are primarily included under Salaries, benefits and related taxes in our Statement of Operations.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	EMPLOYEE EQUITY INCENTIVE PLANS The OmniComm Systems, Inc. 2009 Equity Incentive Plan (the "2009 Plan") was approved at our Annual Meeting of Shareholders on July 10, 2009.The 2009 Plan provides for the issuance of up to 7,500,000 shares to employees, directors and key consultants in accordance with the terms of the 2009 Plan documents.The predecessor plan, the OmniComm Systems, Inc., 1998 Stock Incentive Plan (the "1998 Plan") expired on December 31, 2008.The 1998 Plan provided for the issuance of up to 12,500,000 shares in accordance with the terms of the 1998 Plan document.Each plan is more fully described in "Note 14, Employee Equity Incentive Plans."The Company accounts for its employee equity incentive plans under ASC 718, Compensation - Stock Compensation which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718 requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as expense over the requisite service periods in the Company's consolidated statements of operations. The Company currently uses the Black Scholes option pricing model to determine grant date fair value.
Earnings Per Share, Policy [Policy Text Block]	EARNINGS PER SHARE The Company accounts for Earnings per Share using ASC 260 - Earnings per Share.Unlike diluted earnings per share, basic earnings per share excludes any dilutive effects of options, warrants, and convertible securities.
Income Tax, Policy [Policy Text Block]	INCOME TAXES The Company accounts for income taxes in accordance with ASC 740, Income Taxes. ASC 740 has as its basic objective the recognition of current and deferred income tax assets and liabilities based upon all events that have been recognized in the financial statements as measured by the provisions of the enacted tax laws. Valuation allowances are established when necessary to reduce deferred tax assets to the estimated amount to be realized.Income tax expense represents the tax payable for the current period and the change during the period in the deferred tax assets and liabilities.
New Accounting Pronouncements, Policy [Policy Text Block]	IMPACT OF NEW ACCOUNTING STANDARDS Duringthe firstsix months of2012, we adopted the following new accounting pronouncements: In May 2011, the FASB issued ASU No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs ("ASU 2011-04").ASU 2011-04 amends ASC 820, Fair Value Measurements ("ASC 820"), providing a consistent definition and measurement of fair value, as well as similar disclosure requirements between U.S. GAAP and International Financial Reporting Standards.ASU 2011-04 changes certain fair value measurement principles, clarifies the application of existing fair value measurement and expands the ASC 820 disclosure requirements, particularly for Level 3 fair value measurements.Our adoption of these new provisions of ASU 2011-04 on January 1, 2012 did not have an impact on our consolidated financial statements. In June 2011, the FASB issued ASU No. 2011-05, Presentation of Comprehensive Income ("ASU 2011-05").ASU 2011-05 requires the presentation of comprehensive income in either a continuous statement of comprehensive income or two separate but consecutive statements.We adopted the provisions of ASU 2011-05 on January 1, 2012 and have elected to present two separate consecutive statements in our consolidated financial statements. In December 2011, FASB issued Accounting Standards Update 2011-11, Balance Sheet - Disclosures about Offsetting Assets and Liabilities" to enhance disclosure requirements relating to the offsetting of assets and liabilities on an entity's balance sheet. The update requires enhanced disclosures regarding assets and liabilities that are presented net or gross in the statement of financial position when the right of offset exists, or that are subject to an enforceable master netting arrangement. The new disclosure requirements relating to this update are retrospective and effective for annual and interim periods beginning on or after January 1, 2013. The update only requires additional disclosures, as such, we do not expect that the adoption of this standard will have a material impact on our results of operations, cash flows or financial condition. On January 1, 2012, FASB Accounting Standards Update No. 2011-08, Testing Goodwill for Impairment ("ASU 2011-08") became effective. This standard gives an entity the option of either performing Step One of the goodwill impairment test or performing a qualitative assessment to determine whether performing Step One of the goodwill impairment test is necessary. An entity may choose to perform the qualitative assessment for some or all of its reporting units or an entity may bypass the qualitative assessment for any reporting unit in any period and proceed directly to Step One of the impairment test. Our adoption of ASU 2011-08 did not have an impact on our financial statements. Accounting standards-setting organizations frequently issue new or revised accounting rules. We regularlyreview all new pronouncements to determine their impact, if any, on our financial statements.

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Note 12 - Related Party Transactions

6 Months Ended

Jun. 30, 2012

Related Party Transactions Disclosure [Text Block]

NOTE 12:              RELATED PARTY TRANSACTIONS

Fernando Montero, a former member of our Board of Directors, is president, director and sole shareholder of Mentor Capital Corporation (“Mentor Capital”). Mentor Capital is the fund manager for Atlantic Balanced Fund (“ABF”) having voting and dispositive control of the shares in OmniComm Systems, Inc. held by ABF and therefore Mr. Montero may be deemed to beneficially own the shares held by ABF. Mr. Montero also has voting and dispositive control of the shares in OmniComm Systems, Inc. held by Atlantic Security Bank (“ASB”) and therefore may be deemed to beneficially own the shares held by ASB. Mr. Montero may be deemed to beneficially own an aggregate of 6,523,411 shares of the Common Stock (as described below), which constitute approximately 7.5% of the outstanding shares of our Common Stock.

On December 16, 2010, we issued a promissory note with a principal amount of $20,000 to our Chairman and Chief Technology Officer, Randall G. Smith.  On December 31, 2011, the Company extended the promissory note that had matured on that date.  The promissory note bears interest at 12% per annum with interest payable monthly. Mr. Smith extended the maturity date of his promissory note until April 1, 2013

As of June 30, 2012, we have an aggregate of $13,126,879 principal amount of convertible debentures and promissory notes outstanding to Cornelis Wit, our Chief Executive Officer and a director, and have issued certain warrants to Mr. Wit, as follows:

· On February 14, 2008, $150,000 principal amount promissory note. This note was convertible at the option of the holder into any New Securities (“New Securities”) we issue before maturity of this promissory note on the same terms and conditions of the sale of the New Securities. This convertible note carried an interest rate of 10% per annum and was due on December 31, 2009.  On December 16, 2008, Mr. Wit agreed to convert this convertible note into a private placement of convertible debentures, which convertible debentures were due on December 16, 2010.  Mr. Wit waived his anti-dilution rights relating to the outstanding debenture and warrants issued in this transaction as part of the terms and conditions of a secured convertible debenture financing the Company completed in September 2009.  In addition, Mr. Wit agreed to extend the maturity date of the convertible debenture he was issued by three years to December 16, 2013.

· On June 10, 2008, $210,000 principal amount convertible note and common stock purchase warrants to purchase an aggregate of 264,706 shares of our common stock.   We received net proceeds of $210,000.  This note was convertible at the option of the holder into any securities we issue (“New Securities”) before maturity of the convertible debenture on the same terms and conditions of the sale of the New Securities.  This convertible debenture, which carried an interest rate of 10% per annum, was due on June 10, 2009.  On August 29, 2008, Mr. Wit agreed to convert this convertible debenture into a private placement of convertible debentures that originally matured on August 29, 2010.  Mr. Wit waived his anti-dilution rights relating to the outstanding debenture and warrants issued in this transaction as part of the terms and conditions of a secured convertible debenture financing the Company completed in September 2009.  In addition, Mr. Wit agreed to extend the maturity date of convertible debenture he was issued by three years to August 29, 2013.

· On June 10, 2008, $300,000 principal amount convertible note. This note was convertible at the option of the holder into any New Securities (“New Securities”) we issue before maturity of this promissory note on the same terms and conditions of the sale of the New Securities. This convertible note carried an interest rate of 10% per annum and was originally due on June 30, 2010.  On August 29, 2008, Mr. Wit agreed to convert this convertible note into a private placement of convertible debentures, which convertible debentures that originally matured on August 29, 2010.  Mr. Wit waived his anti-dilution rights relating to the outstanding debenture and warrants issued in this transaction as part of the terms and conditions of a secured convertible debenture financing the Company completed in September 2009.  In addition, Mr. Wit agreed to extend the maturity date of convertible debenture he was issued by three years to August 29, 2013.

· During August 2008, $1,260,000 principal amount convertible note that is part of a private placement of Convertible Debentures that originally matured in August 29, 2010.   Mr. Wit waived his anti-dilution rights relating to the outstanding debenture and warrants issued in this transaction as part of the terms and conditions of a Secured Convertible Debenture financing the Company completed in September 2009.  In addition, Mr. Wit agreed to extend the maturity date of convertible debenture he was issued by three years to August 29, 2013.

· From September 2008 to December 2008, $4,200,000 principal amount convertible notes. These notes were convertible at the option of the holder into any New Securities (“New Securities”) we issue before maturity of the Convertible Note on the same terms and conditions of the sale of the New Securities. These convertible notes carried an interest rate of 12% per annum and were due on December 31, 2009.  On December 16, 2008, Mr. Wit agreed to convert these convertible notes into a private placement of convertible debentures, which convertible debentures originally matured on December 16, 2010.  Mr. Wit waived his anti-dilution rights relating to the outstanding debenture and warrants issued in this transaction as part of the terms and conditions of a secured convertible debenture financing the Company completed in September 2009.  In addition, Mr. Wit agreed to extend the maturity date of convertible debenture he was issued by three years to December 16, 2013.

· From July 2009 to September 2009, Mr. Wit invested $1,100,000 which amount was aggregated under the terms of one convertible note dated September 30, 2009.  This note was convertible at the option of the holder into any new securities we issue before maturity of this promissory note on the same terms and conditions of the sale of any new securities issued. This convertible note carried an interest rate of 12% per annum and was due on December 31, 2009.  On September 30, 2009, Mr. Wit agreed to convert this Convertible Note into a private placement of secured convertible debentures bearing interest at a rate of 12% per annum, which Secured Convertible Debentures were due on March 30, 2011 which were convertible into 4,400,000 shares of common stock and received 4,400,000 warrants to purchase common stock of the Company. On March 30, 2011, Mr. Wit extended the maturity date of his convertible note until April 1, 2013 in accordance with the terms of Amendment Number One To Securities Purchase Agreement.  The Company also extended the expiration date of the 4,400,000 warrants issued with convertible note by two years to September 30, 2015.

· From October 2009 to December 2009, Mr. Wit invested $1,440,000 which amount was aggregated under the terms of one convertible note dated December 31, 2009. This note was convertible at the option of the holder into any new securities we issued before the maturity of this promissory note on the same terms and conditions of the sale of any new securities issued. This convertible note carried an interest rate of 12% per annum and was due on December 31, 2009. On December 31, 2009, Mr. Wit agreed to convert this Convertible Note into a private placement of unsecured convertible debentures bearing interest at a rate of 12% per annum, which Convertible Debentures were due on June 30, 2011. Mr. Wit extended the maturity date of his convertible note until October 1, 2013 in accordance with the terms of Amendment Number One To Securities Purchase Agreement.  The Company also extended the expiration date of the 5,760,000 warrants issued with convertible note by two years to December 31, 2015.

· On September 30, 2010, $1,000,000 principal amount promissory note with a maturity date of December 31, 2011. This note carries an interest rate of 12% per annum.  The promissory note was comprised of the following amounts received on the following dates: (i) principal amount of $50,000 received on July 6, 2010, (ii) principal amount of $65,000 received on July 14, 2010, (iii) principal amount of $175,000 received on July 15, 2010, (iv) principal amount of $140,000 received on July 30, 2010, (v) principal amount of $400,000 received on August 12, 2010, (vi) principal amount of $90,000 received on August 27, 2010, and (vii) principal amount of $80,000 received on  August 31, 2010.  On November 30, 2010, the note was converted by Mr. Wit into 250,000 shares of the Company’s Series D Preferred Stock.

· On April 13, 2010, $450,000 principal amount promissory note with a maturity date of December 31, 2011. This note carries an interest rate of 12% per annum and wasconsolidated on March 31, 2011 into a new note with a principal amount of $2,866,879. 

· On June 29, 2010, $115,000 principal amount promissory note with a maturity date of December 31, 2011. This note carries an interest rate of 12% per annum and wasconsolidated on March 31, 2011 into a new note with a principal amount of $2,866,879.

· On September 30, 2010, $695,000 principal amount promissory note with a maturity date of December 31, 2011. This note carries an interest rate of 12% per annum.  The promissory note was comprised of the following amounts received on the following dates: (i) principal amount of $120,000 received on  August 31, 2010, (ii) principal amount of $50,000 received on September 7, 2010, (iii) principal amount of $200,000 received on September 15, 2010, (iv) principal amount of $90,000 received on September 22, 2010, (v) principal amount of $200,000 received on September 29, 2010, and (vi) principal amount of $35,000 received on September 30, 2010.  This note was consolidated on March 31, 2011 into a new note with a principal amount of $2,866,879.

· On December 31, 2010, $1,197,500 principal amount promissory note with a maturity date of December 31, 2011.  The note carries an interest rate of 12% per annum.   The promissory note is comprised of the following amounts received on the following dates: (i) principal amount of $150,000 received on October 15, 2010, (ii) principal amount of $140,000 received on October 26, 2010, (iii) principal amount of $200,000 received on October 28, 2010, (iv) principal amount of $43,500 received on November 2, 2010, (v) principal amount of $200,000 received on November 10, 2010, (vi) principal amount of $32,000 received on November 22, 2010, (vii) principal amount of $37,000 received on November 29, 2010, (viii) principal amount of $160,000 received on November 30, 2010, (ix) principal amount of $25,000 received on December 2, 2010, (x) principal amount of $50,000 received on December 8, 2010, (xi) principal amount of $10,000 received on December 9, 2010, (xii) principal amount of $40,000 received on December 15, 2010, and (xiii) principal amount of $110,000 received on December 16, 2010.  This note was consolidated on March 31, 2011 into a new note with a principal amount of $2,866,879.

· On December 31, 2010, $409,379 principal amount promissory note with a maturity date of April 1, 2012.  The note carries and interest rate of 12% per annum.  The note is comprised of accrued and unpaid interest owed as of December 31, 2010 on various notes held by Mr. Wit that were converted into the principal amount owed under this note payable.  This note was consolidated on March 31, 2011 into a new note with a principal amount of $2,866,879.

· On March 31, 2011, the Company issued a note payable in the principal amount of $2,866,879 and warrants to purchase 11,467,517 shares of common stock of the Company at an exercise price of $0.25 per share with an expiration date of March 31, 2016 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and has a maturity date of April 1, 2014.  The Promissory Note replaced the following Promissory Notes that had been previously issued:

i. Promissory Note issued on April 13, 2010 for $450,000 with a maturity date of December 31, 2011.

ii. Promissory Note issued on June 29, 2010 for $115,000 with a maturity date of December 31, 2011.

iii. Promissory Note issued on September 30, 2010 for $695,000 with a maturity date of December 31, 2011.

iv. Promissory Note issued on December 31, 2010 for $1,197,500 with a maturity date of December 31, 2011.

v. Promissory Note issued on December 31, 2010 for $409,379 with a maturity date of April 01, 2012.

· On May 13, 2011, the Company issued a note payable in the principal amount of $96,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and has a maturity date of January 1, 2013.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

· On September 2, 2011, the Company issued a note payable in the principal amount of $50,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note bore interest at a rate of 12% per annum and had a maturity date of January 1, 2013.  This note was repaid in full on September 7, 2011.

· On September 30, 2011, the Company issued a promissory note in the principal amount of $342,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note carries an interest rate of 12% per annum and is due on April 1, 2014.  The promissory note consolidates the principal amounts owed under the following promissory notes originally issued during 2011.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

vi. Promissory Note issued on August 16, 2011 for $80,000 with a maturity date of January 01, 2013.

vii. Promissory Note issued on August 19, 2011 for $15,000 with a maturity date of January 01, 2013.

viii. Promissory Note issued on August 25, 2011 for $35,000 with a maturity date of January 01, 2013.

ix. Promissory Note issued on September 02, 2011 for $32,000 with a maturity date of January 01, 2013.

x. Promissory Note issued on September 15, 2011 for $80,000 with a maturity date of January 01, 2013.

xi. Promissory Note issued on September 28, 2011 for $100,000 with a maturity date of January 01, 2013.

· On October 5, 2011, the Company issued a note payable in the principal amount of $130,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and had a maturity date of April 1, 2014.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

· On October 28, 2011, the Company issued a note payable in the principal amount of $123,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and had a maturity date of April 1, 2014.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

· On October 31, 2011, the Company issued a note payable in the principal amount of $82,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and had a maturity date of April 1, 2014.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

· On November 23, 2011, the Company issued a note payable in the principal amount of $60,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and had a maturity date of January 1, 2013.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

· On December 1, 2011, the Company issued a note payable in the principal amount of $150,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note bore interest at a rate of 12% per annum and had a maturity date of January 1, 2013.  This note was repaid in full on December 27, 2011.

· On December 31, 2011, the Company issued a promissory note in the principal amount of $1,600,000 and warrants to purchase 6,400,000 shares of common stock of the Company at an exercise price of $0.25 per share with an expiration date of December 31, 2015 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note carries an interest rate of 12% per annum and is due on January 1, 2015.  The promissory note consolidates the amounts owed as detailed below:

i. Promissory Note issued on May 13, 2011 for $96,000 with a maturity date of January 01, 2013;

ii. Promissory Note issued on September 30, 2011 for $342,000 with a maturity date of April 01, 2014;

iii. Promissory Note issued on October 05, 2011 for $130,000 with a maturity date of April 01, 2014;

iv. Promissory Note issued on October 28, 2011 for $123,000 with a maturity date of April 01, 2014;

v. Promissory Note issued on October 31, 2011 for $82,000 with a maturity date of April 01, 2014;

vi. Promissory Note issued on November 23, 2011 for $60,000 with a maturity date of January 1, 2013; and

vii. Accrued and unpaid interest in the amount of $767,000.

For the six months ended June 30, 2012 and June 30, 2011 we incurred $1,046,003, and $725,216, respectively, in interest expense payable to related parties. 

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Note 8 - Notes Payable

6 Months Ended

Jun. 30, 2012

Long-term Debt [Text Block]

NOTE 8:                NOTES PAYABLE

At June 30, 2012, the Company owed $5,250,665 in notes payable all of which are unsecured.  The table below provides details as to the terms and conditions of the notes payable.

					Non related party				Related party
Origination date	Maturity date	Interest rate	Ending principal June 30, 2012		Current		Long term		Current		Long term
12/31/2010	7/1/2012	12%	$	51,800	$	51,800	$	-0-	$	-0-	$	-0-
12/31/2010	7/1/2012	12%		60,000		60,000		-0-		-0-		-0-
2/1/2011	4/1/2013	12%		137,500		137,500		-0-		-0-		-0-
4/1/2011	10/1/2012	12%		45,000		45,000		-0-		-0-		-0-
12/31/2011	4/1/2013	12%		20,000		-0-		-0-		20,000		-0-
4/1/2012	1/1/2014	12%		17,500		-0-		17,500		-0-		-0-
12/16/2010	12/16/2012	12%		20,000		20,000		-0-		-0-		-0-
12/31/2010	1/1/2013	10%		308,561		308,561		-0-		-0-		-0-
12/31/2010	1/1/2013	10%		123,425		123,425		-0-		-0-		-0-
3/31/2011	4/1/2014	12%		2,866,879		-0-		-0-		-0-		2,866,879
12/31/2011	1/1/2015	12%		1,600,000		-0-		-0-		-0-		1,600,000
Discount on note payable						-0-		-0-		-0-		(894,334	)
Total			$	5,250,665	$	746,286	$	17,500	$	20,000	$	3,572,545

At December 31, 2011, the Company owed $5,270,665 in notes payable all of which were unsecured.  The table below provides details as to the terms and conditions of the notes payable.

					Non related party				Related party
Origination date	Maturity date	Interest rate	Ending principal December 31, 2011		Current		Long term		Current		Long term
12/31/2010	7/1/2012	12%	$	51,800	$	51,800	$	-0-	$	-0-	$	-0-
12/31/2010	7/1/2012	12%		60,000		60,000		-0-		-0-		-0-
2/1/2011	4/1/2013	12%		137,500		-0-		137,500		-0-		-0-
4/1/2011	10/1/2012	12%		45,000		45,000		-0-		-0-		-0-
12/31/2011	4/1/2013	12%		20,000		-0-		-0-		-0-		20,000
12/31/2010	4/1/2012	12%		37,500		37,500		-0-		-0-		-0-
12/16/2010	12/16/2012	12%		20,000		20,000		-0-		-0-		-0-
12/31/2010	1/1/2013	10%		308,561		-0-		308,561		-0-		-0-
12/31/2010	1/1/2013	10%		123,425		-0-		123,425		-0-		-0-
3/31/2011	4/1/2014	12%		2,866,879		-0-		-0-		-0-		2,866,879
12/31/2011	1/1/2015	12%		1,600,000		-0-		-0-		-0-		1,600,000
Discount on note payable						-0-		-0-		-0-		(1,132,144	)
Total			$	5,270,665	$	214,300	$	569,486	$	-0-	$	3,354,735

On March 31, 2011, the Company issued a note payable in the principal amount of $2,866,879 and warrants to purchase 11,467,517 shares of common stock of the Company at an exercise price of $0.25 per share with an expiration date of March 31, 2016 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and has a maturity date of April 1, 2014.  This issuance caused us to calculate and record a derivative liability for the warrant liability.  The warrants were valued using the Black Scholes option pricing model.  A value of $1,178,861 was calculated and allocated to the warrants and recorded as a liability to the issuance of the note payable.  As a result of the liability we recorded a discount to the note payable.  The carrying amount of the note at the time of issuance was therefore $1,688,018.  The warrant liability (discount) will be amortized over the 36 month duration of the note payable.  The Company will continue to perform a fair value calculation periodically on the warrant liability and accordingly the warrant liability is increased or decreased based on the fair value calculation.  The resulting increase or decrease is reflected in operations as an unrealized gain or loss on changes in derivative liabilities.

The Promissory Note replaced the following Promissory Notes that had been previously issued:

i.           Promissory Note issued on April 13, 2010 for $450,000 with a maturity date of December 31, 2010.

ii.          Promissory Note issued on June 29, 2010 for $115,000 with a maturity date of December 31, 2010.

iii.         Promissory Note issued on September 30, 2010 for $695,000 with a maturity date of December 31, 2010.

iv.         Promissory Note issued on December 31, 2010 for $1,197,500 with a maturity date of December 31, 2011.

v.          Promissory Note issued on December 31, 2010 for $409,379 with a maturity date of April 01, 2012.

On May 13, 2011, the Company issued a note payable in the principal amount of $96,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and has a maturity date of January 1, 2013.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

On September 2, 2011, the Company issued a note payable in the principal amount of $50,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note bore interest at a rate of 12% per annum and had a maturity date of January 1, 2013.  This note was repaid in full on September 7, 2011.

On September 30, 2011, the Company issued a promissory note in the principal amount of $342,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note carries an interest rate of 12% per annum and is due on April 1, 2014.  The promissory note consolidates the principal amounts owed under the following promissory notes originally issued during 2011.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

i.           Promissory Note issued on August 16, 2011 for $80,000 with a maturity date of January 01, 2013.

ii.          Promissory Note issued on August 19, 2011 for $15,000 with a maturity date of January 01, 2013.

iii.         Promissory Note issued on August 25, 2011 for $35,000 with a maturity date of January 01, 2013.

iv.         Promissory Note issued on September 02, 2011 for $32,000 with a maturity date of January 01, 2013.

v.          Promissory Note issued on September 15, 2011 for $80,000 with a maturity date of January 01, 2013.

vi.         Promissory Note issued on September 28, 2011 for $100,000 with a maturity date of January 01, 2013.

On October 5, 2011, the Company issued a note payable in the principal amount of $130,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and had a maturity date of April 1, 2014.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

On October 28, 2011, the Company issued a note payable in the principal amount of $123,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and had a maturity date of April 1, 2014.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

On October 31, 2011, the Company issued a note payable in the principal amount of $82,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and had a maturity date of April 1, 2014.  This note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

On November 23, 2011, the Company issued a note payable in the principal amount of $60,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note accrues interest at a rate of 12% per annum and had a maturity date of January 1, 2013.  This was note was consolidated on December 31, 2011 into a new note with a principal amount of $1,600,000.

On December 1, 2011, the Company issued a note payable in the principal amount of $150,000 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note bore interest at a rate of 12% per annum and had a maturity date of January 1, 2013.  This note was repaid in full on December 27, 2011.

On December 31, 2011, the Company issued a promissory note in the principal amount of $1,600,000 and warrants to purchase 6,400,000 shares of common stock of the Company at an exercise price of $0.25 per share with an expiration date of December 31, 2015 to our Chief Executive Officer and Director, Cornelis F. Wit.  The note carries an interest rate of 12% per annum and is due on January 1, 2015.  The promissory note consolidates the amounts owed as detailed below:

i.           Promissory Note issued on May 13, 2011 for $96,000 with a maturity date of January 01, 2013;

ii.          Promissory Note issued on September 30, 2011 for $342,000 with a maturity date of April 01, 2014;

iii.         Promissory Note issued on October 05, 2011 for $130,000 with a maturity date of April 01, 2014;

iv.         Promissory Note issued on October 28, 2011 for $123,000 with a maturity date of April 01, 2014;

v.          Promissory Note issued on October 31, 2011 for $82,000 with a maturity date of April 01, 2014;

vi.         Promissory Note issued on November 23, 2011 for $60,000 with a maturity date of January 1, 2013; and

vii.        Accrued and unpaid interest in the amount of $767,000.

This issuance caused us to calculate and record a derivative liability for the warrant liability.  The warrants were valued using the Black Scholes option pricing model.  A value of $247,999 was calculated and allocated to the warrants and recorded as a liability to the issuance of the note payable.  As a result of the liability we recorded a discount to the note payable.  The carrying amount of the note at the time of issuance was therefore $1,352,001.  The warrant liability (discount) will be amortized over the 36 month duration of the note payable.  The Company will continue to perform a fair value calculation periodically on the warrant liability and accordingly the warrant liability is increased or decreased based on the fair value calculation.  The resulting increase or decrease is reflected in operations as an unrealized gain or loss on changes in derivative liabilities.

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Note 11 - Commitments and Contingencies (Detail) - Future Minimum Lease Payments (USD $)	Jun. 30, 2012
2012	$ 182,315
2013	274,538
2014	209,710
2015	197,350
2016	152,409
Total	$ 1,016,322

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Note 6 - Intangible Assets, At Cost

6 Months Ended

Jun. 30, 2012

Intangible Assets Disclosure [Text Block]

NOTE 6:                INTANGIBLE ASSETS, AT COST

Intangible assets consist of the following:

	June 30, 2012						December 31, 2011
Asset	Cost		Accumulated amortization		Net book value		Cost		Accumulated amortization		Net book value		Estimated useful life (Years)
Customer lists	$	1,392,701	$	1,392,701	$	-0-	$	1,392,701	$	1,160,584	$	232,117	3
	$	1,392,701	$	1,392,701	$	-0-	$	1,392,701	$	1,160,584	$	232,117

Amortization expense was $232,117 and $232,117 for the six month periods ended June 30, 2012 and June 30, 2011, respectively.

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Note 7 - Accounts Payable and Accrued Expenses

6 Months Ended

Jun. 30, 2012

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 7:                ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses consist of the following:

Account	June 30, 2012		December 31, 2011
Accounts payable	$	659,742	$	672,516
Accrued payroll and related costs		271,203		176,900
Other accrued expenses		172,045		70,047
Accrued interest		648,771		541,372
Total accounts payable and accrued expenses	$	1,751,761	$	1,460,835

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Note 9 - Convertible Notes Payable

6 Months Ended

Jun. 30, 2012

Convertible Debt Disclosure

NOTE 9:                CONVERTIBLE NOTES PAYABLE

The following table summarizes the convertible debt outstanding as of June 30, 2012.

					Principal						Discount		Carrying		Carrying amount
					at				Total		at		amount at		Short term				Long term
Date of issuance	Maturity date	Interest rate	Original principal		June 30, 2012		Allocated discount		discount amortized		June 30, 2012		June 30, 2012		Related		Non related		Related		Non related
August 1, 1999	June 30, 2004	10%	$	862,500	$	75,000	$	-0-	$	-0-	$	-0-	$	75,000	$	-0-	$	75,000	$	-0-	$	-0-
August 29, 2008	August 29, 2013	10%		2,270,000		1,920,000		2,052,080		2,052,080		-0-		1,920,000		-0-		-0-		1,920,000		-0-
December 16, 2008	December 16, 2013	12%		5,075,000		4,980,000		1,370,250		1,370,250		-0-		4,980,000		-0-		-0-		4,980,000		-0-
September 30, 2009	April 1, 2013	12%		1,400,000		1,200,000		526,400		526,400		-0-		1,200,000		1,100,000		100,000		-0-		-0-
December 31, 2009	October 1, 2013	12%		1,490,000		1,490,000		935,720		935,720		-0-		1,490,000		-0-		-0-		1,440,000		50,000
Total			$	11,097,500	$	9,665,000	$	4,884,450	$	4,884,450	$	-0-	$	9,665,000	$	1,100,000	$	175,000	$	8,340,000	$	50,000

The following table summarizes the convertible debt outstanding as of December 31, 2011.

																Discount			Carrying			Carrying amount
							Principal at						Total			at			amount at			Short term						Long term
Date of issuance	Maturity date	Interest rate		Original principal			December 31, 2011			Allocated discount			discount amortized			December 31, 2011			December 31, 2011			Related			Non related			Related			Non related
August 1, 1999	June 30, 2004		10%		$	862,500		$	75,000		$	-0-		$	-0-		$	-0-		$	75,000		$	-0-		$	75,000		$	-0-		$	-0-
August 29, 2008	August 29, 2013		10%			2,270,000			1,920,000			2,052,080			2,052,080			-0-			1,920,000			-0-			-0-			1,920,000			-0-
December 16, 2008	December 16, 2013		12%			5,075,000			4,980,000			1,370,250			1,370,250			-0-			4,980,000			-0-			-0-			4,980,000			-0-
September 30, 2009	April 1, 2013		12%			1,400,000			1,200,000			526,400			526,400			-0-			1,200,000			-0-			-0-			1,100,000			100,000
December 31, 2009	October 1, 2013		12%			1,490,000			1,490,000			935,720			935,720			-0-			1,490,000			-0-			-0-			1,440,000			50,000
Total					$	11,097,500		$	9,665,000		$	4,884,450		$	4,884,450		$	-0-		$	9,665,000		$	-0-		$	75,000		$	9,440,000		$	150,000

10% Convertible Notes

During 1999, the Company issued 10% Convertible Notes payable in the amount of $862,500 pursuant to a Confidential Private Placement Memorandum.  There were costs of $119,625 associated with this offering. The net proceeds to the Company were $742,875.  The notes bear interest at ten percent annually, payable semi-annually.  The notes were convertible after maturity, which was June 30, 2004, into shares of common stock of the Company at $1.25 per share. As of June 30, 2012, approximately $787,500 of the Convertible Notes had been repaid in cash or converted into 1,495,179 shares of common stock of the Company leaving an outstanding principal balance of $75,000.  There was $98,468 of accrued interest at June 30, 2012.

Secured Convertible Debentures

On September 30, 2009, we sold an aggregate of $1,400,000 principal amount 12% Secured Convertible Debentures (the “Debentures”) and common stock purchase warrants (the “Warrants”) to purchase an aggregate of 5,600,000 shares of our common stock exercisable at a price of $0.25 per share for four years subsequent to the closing of the transaction to four accredited investors including our Chief Executive Officer.   We received net proceeds of $1,400,000.  The Debentures, which bear interest at 12% per annum, matured on March 30, 2011. The Debentures are convertible at any time at the option of the holder into shares of our common stock based upon a conversion rate of $0.25 per share.  On March 30, 2011, the Company repaid $200,000 of the outstanding principal amounts owed and extended $1,200,000 of the convertible notes until April 1, 2013, including $1,100,000 in convertible notes held by our Chief Executive Officer and Director, Cornelis F. Wit. The Company also extended the expiration date of the warrants associated with the September 2009 offering.  The warrants are now exercisable until September 30, 2015 at an exercise price of $0.25 per share.

Convertible Debentures

On December 31, 2009, we sold an aggregate of $1,490,000 principal amount 12% Convertible Debentures (the “Debentures”) and common stock purchase warrants (the “Warrants”) to purchase an aggregate of 5,960,000 shares of our common stock exercisable at a price of $0.25 per share for four years subsequent to the closing of the transaction to three accredited investors including our Chief Executive Officer.  We received net proceeds of $1,490,000.  The Debentures, which bear interest at 12% per annum, matured on June 30, 2011. The Debentures are convertible at any time at the option of the holder into shares of our common stock based upon a conversion rate of $0.25 per share.  On June 30, 2011, the Company extended all $1,490,000 of the convertible notes until October 1, 2013, including $1,440,000 in convertible notes held by our Chief Executive Officer and Director, Cornelis F. Wit.  The Company also extended the expiration date of the warrants associated with the December 2009 offering.  The warrants are now exercisable until December 31, 2015 at an exercise price of $0.25 per share.

The payments required at maturity under the Company’s outstanding convertible debt at June 30, 2012 are as follows:

2012	$	9,665,000
2013		-0-
2014		-0-
2015		-0-
Total	$	9,665,000

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Note 13 - Stockholders' (Deficit) (Detail) - Dividends Payable (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Cumulative arrearage	$ 4,149,697	$ 3,870,391
Series A Preferred Stock [Member]
Cumulative arrearage	2,070,200	1,790,894
Cumulative arrearage per share (in Dollars per share)			$ 0.50	$ 0.43
Dividends accreted	125,539	102,004
Divideds accreted per share (in Dollars per share)			$ 0.03	$ 0.03
Series B Preferred Stock [Member]
Cumulative arrearage	609,904	609,904
Cumulative arrearage per share (in Dollars per share)			$ 3.05	$ 3.05
Dividends accreted	0	0
Divideds accreted per share (in Dollars per share)			$ 0.00	$ 0.00
Series C Preferred Stock [Member]
Cumulative arrearage	1,469,593	1,469,593
Cumulative arrearage per share (in Dollars per share)			$ 4.36	$ 4.36
Dividends accreted	$ 0	$ 0
Divideds accreted per share (in Dollars per share)			$ 0.00	$ 0.00

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Note 13 - Stockholders' (Deficit) (Detail) - Warrants Activity	6 Months Ended
	Jun. 30, 2012
Balance at December 31, 2011	58,595,758
Issued	0
Exercised	0
Expired/forfeited	(10,586,176)
Balance at June 30, 2012	48,009,582
Warrants exercisable at June 30, 2012	48,009,582

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Note 13 - Stockholders' (Deficit) (Detail) (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares, Outstanding	86,481,495	86,081,495
Class of Warrant or Right, Outstanding	48,009,582
Convertible Notes Payable (in Dollars)	$ 9,665,000
Debt Instrument, Convertible, Number of Equity Instruments	24,560,000
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Dividend Rate, Percentage	5.00%	5.00%
Preferred Stock, Shares Outstanding	4,125,224	4,125,224
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized	230,000	230,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Outstanding	0	0
Series C Preferred Stock [Member]
Preferred Stock, Shares Authorized	747,500	747,500
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Outstanding	0	0
Series D Preferred Stock [Member]
Preferred Stock, Shares Authorized	250,000	250,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Outstanding	250,000	250,000

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Note 14 - Employee Equity Incentive Plans (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

	Number of shares			Weighted average exercise price (per share)		Weighted average remaining contractual term (in years)		Aggregate intrinsic value
Outstanding at December 31, 2010		11,822,000		$	0.39		3.21	$	-0-
Granted		1,686,000			0.12
Exercised		-0-			-0-
Forfeited/cancelled/expired		(2,350,000	)		0.30
Outstanding at December 31, 2011		11,158,000			0.37		2.52		-0-
Granted		-0-			-0-
Exercised		-0-			-0-
Forfeited/cancelled/expired		(117,500	)		0.17
Outstanding at June 30, 2012		11,040,500			0.37		2.01		3,750
Vested and exercisable at June 30, 2012		9,847,833		$	0.40		1.77	$	-0-

Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding [Table Text Block]

	Number of options vested		Fair value of options vested
Fair value of options vested during the six months ended June 30, 2012		592,083	$	62,934
Fair value of options vested during the six months ended June 30, 2011		1,165,000	$	292,453

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

Awards breakdown by price range at June 30, 2012
			Outstanding					Vested
Strike price range ($)			Outstanding stock options		Weighted average remaining contractual life	Weighted average outstanding strike price		Vested stock options	Weighted average remaining vested contractual life	Weighted average vested strike price
0.00	to	0.20		3,268,500	3.24	$	0.15	2,075,833	2.85	$	0.18
0.21	to	0.29		2,775,000	1.58		0.26	2,775,000	1.58		0.26
0.30	to	0.49		875,000	1.40		0.45	875,000	1.40		0.45
0.50	to	0.70		4,122,000	1.44		0.60	4,122,000	1.44		0.60
0.00	to	0.70		11,040,500	2.01	$	0.37	9,847,833	1.77	$	0.40

Awards breakdown by price range at December 31, 2011
			Outstanding					Vested
Strike price range ($)			Outstanding stock options		Weighted average remaining contractual life	Weighted average outstanding strike price		Vested stock options	Weighted average remaining vested contractual life	Weighted average vested strike price
0.00	to	0.20		3,376,000	3.75	$	0.15	1,547,500	3.02	$	0.20
0.21	to	0.29		2,785,000	2.08		0.26	2,785,000	2.08		0.26
0.30	to	0.49		875,000	1.90		0.45	875,000	1.90		0.45
0.50	to	0.70		4,122,000	1.94		0.60	4,122,000	1.94		0.60
0.00	to	0.70		11,158,000	2.52	$	0.37	9,329,500	2.16	$	0.42

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Stock option assumptions for the six months ended
	June 30, 2012	June 30, 2011
Stock option assumptions
Risk-free interest rate	n/a	2.24%
Expected dividend yield	n/a	0.0%
Expected volatility	n/a	126.1%
Expected life of options (in years)	n/a	5%

Schedule of Share-based Compensation, Activity [Table Text Block]

	Weighted average grant date fair value
	2012		2011
Stock options granted during the six month period ended June 30,		n/a	$	0.11
Stock options vested during the six month period ended June 30,	$	0.11	$	0.25
Stock options forfeited during the six month period ended June 30,	$	0.11	$	0.19

Schedule of Nonvested Share Activity [Table Text Block]

	Shares underlying stock options		Weighted average grant date fair value
Nonvested shares at January 1, 2012		1,828,500	$	0.10
Nonvested shares at June 30, 2012		1,192,667	$	0.09

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Note 8 - Notes Payable (Detail) - Notes Payable (USD $)																																																																6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended	6 Months Ended	12 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011	Dec. 01, 2011	Nov. 23, 2011	Oct. 31, 2011	Oct. 28, 2011	Oct. 05, 2011	Dec. 31, 2010	Sep. 30, 2010	Jun. 29, 2010	Apr. 13, 2010	Jun. 30, 2012 Non-Related Party [Member] Note Payable 1 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 1 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 2 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 2 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 3 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 3 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 4 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 4 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 5 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 5 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 6 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 6 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 7 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 7 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 8 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 8 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 9 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 9 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 10 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 10 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable 11 [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable 11 [Member]	Jun. 30, 2012 Non-Related Party [Member] Note Payable Discount [Member]	Dec. 31, 2011 Non-Related Party [Member] Note Payable Discount [Member]	Jun. 30, 2012 Non-Related Party [Member]	Dec. 31, 2011 Non-Related Party [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 1 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 1 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 2 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 2 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 3 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 3 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 4 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 4 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 5 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 5 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 6 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 6 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 7 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 7 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 8 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 8 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 9 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 9 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 10 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 10 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable 11 [Member]	Dec. 31, 2011 Related Party [Member] Note Payable 11 [Member]	Jun. 30, 2012 Related Party [Member] Note Payable Discount [Member]	Dec. 31, 2011 Related Party [Member] Note Payable Discount [Member]	Jun. 30, 2012 Related Party [Member]	Dec. 31, 2011 Related Party [Member]	Jun. 30, 2012 Note Payable 1 [Member]	Dec. 31, 2011 Note Payable 1 [Member]	Jun. 30, 2012 Note Payable 2 [Member]	Dec. 31, 2011 Note Payable 2 [Member]	Jun. 30, 2012 Note Payable 3 [Member]	Dec. 31, 2011 Note Payable 3 [Member]	Jun. 30, 2012 Note Payable 4 [Member]	Dec. 31, 2011 Note Payable 4 [Member]	Jun. 30, 2012 Note Payable 5 [Member]	Dec. 31, 2011 Note Payable 5 [Member]	Jun. 30, 2012 Note Payable 6 [Member]	Dec. 31, 2011 Note Payable 6 [Member]	Jun. 30, 2012 Note Payable 7 [Member]	Dec. 31, 2011 Note Payable 7 [Member]	Jun. 30, 2012 Note Payable 8 [Member]	Dec. 31, 2011 Note Payable 8 [Member]	Jun. 30, 2012 Note Payable 9 [Member]	Dec. 31, 2011 Note Payable 9 [Member]	Jun. 30, 2012 Note Payable 10 [Member]	Dec. 31, 2011 Note Payable 10 [Member]	Mar. 31, 2011 Note Payable 10 [Member]	Jun. 30, 2012 Note Payable 11 [Member]	Dec. 31, 2011 Note Payable 11 [Member]	May 13, 2011 Note Payable 11 [Member]
Maturity date																																																																Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2014		Dec. 31, 2015	Dec. 31, 2015
Interest rate		12.00%	12.00%	12.00%	12.00%	12.00%	12.00%																																																									12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	12.00%	10.00%	10.00%	10.00%	10.00%	12.00%	12.00%		12.00%	12.00%	12.00%
Ending principal	$ 5,250,665	$ 5,270,665	$ 150,000	$ 60,000	$ 82,000	$ 123,000	$ 130,000	$ 1,197,500	$ 695,000	$ 115,000	$ 450,000																																																					$ 51,800	$ 51,800	$ 60,000	$ 60,000	$ 137,500	$ 137,500	$ 45,000	$ 45,000	$ 20,000	$ 20,000	$ 17,500	$ 37,500	$ 20,000	$ 20,000	$ 308,561	$ 308,561	$ 123,425	$ 123,425	$ 2,866,879	$ 2,866,879	$ 1,688,018	$ 1,600,000	$ 1,600,000	$ 96,000
Non related party current	746,286	214,300										51,800	51,800	60,000	60,000	137,500	0	45,000	45,000	0	0	0	37,500	20,000	20,000	308,561	0	123,425	0	0	0	0	0	0	0	746,286	214,300	0	0	0	0	0	0	0	0	20,000	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	20,000	0
Non related party long term												0	0	0	0	0	137,500	0	0	0	0	17,500	0	0	0	0	308,561	0	123,425	0	0	0	0	0	0	17,500	569,486	0	0	0	0	0	0	0	0	0	20,000	0	0	0	0	0	0	0	0	2,866,879	2,866,879	1,600,000	1,600,000	(894,334)	(1,132,144)	3,572,545	3,354,735
Related party current	746,286	214,300										51,800	51,800	60,000	60,000	137,500	0	45,000	45,000	0	0	0	37,500	20,000	20,000	308,561	0	123,425	0	0	0	0	0	0	0	746,286	214,300	0	0	0	0	0	0	0	0	20,000	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	20,000	0
Related party long term												$ 0	$ 0	$ 0	$ 0	$ 0	$ 137,500	$ 0	$ 0	$ 0	$ 0	$ 17,500	$ 0	$ 0	$ 0	$ 0	$ 308,561	$ 0	$ 123,425	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 17,500	$ 569,486	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 20,000	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 2,866,879	$ 2,866,879	$ 1,600,000	$ 1,600,000	$ (894,334)	$ (1,132,144)	$ 3,572,545	$ 3,354,735

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Note 14 - Employee Equity Incentive Plans

6 Months Ended

Jun. 30, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

NOTE 14:              EMPLOYEE EQUITY INCENTIVE PLANS

Stock Option Plan

Description of 2009 Equity Incentive Plan

In 2009, the Company’s Board of Directors and shareholders approved the 2009 Equity Incentive Plan of OmniComm Systems, Inc. (the “2009 Plan”).  The 2009 Plan provides for granting Incentive Stock Options, Nonqualified Stock Options, Stock Appreciation Rights, Restricted Stock Awards, Phantom Stock Unit Awards and Performance Share Units.  Pursuant to the 2009 Plan, 7,500,000 shares of the Company’s common stock are authorized for issuance.

The maximum term for any option grant under the 2009 Plan is ten years from the date of the grant; however, options granted under the 2009 Plan will generally expire five years from the date of grant for most employees, officers and directors of the Company.  Options granted to employees generally vest either upon grant or in two installments.  The first vesting, which is equal to 50% of the granted stock options, occurs upon completion of one full year of employment from the date of grant and the second vesting occurs on the second anniversary of the employee’s employment.  The vesting period typically begins on the date of hire for new employees and on the date of grant for existing employees.

As of June 30, 2012, there were 4,408,500 outstanding options that have been granted under the 2009 Plan.  At June 30, 2012, there were 3,091,500 shares available for grant as options or other forms of share-based compensation under the 2009 Plan.

Description of 1998 Stock Incentive Plan

In 1998, the Company’s Board of Directors and shareholders approved the 1998 Stock Incentive Plan of OmniComm Systems, Inc. (the “1998 Plan”).  The 1998 Plan provides for granting Incentive Stock Options, Nonqualified Stock Options, Stock Appreciation Rights, Restricted Stock Awards, Phantom Stock Unit Awards and Performance Share Units.  Pursuant to the 1998 Plan, 12,500,000 shares of the Company’s common stock were authorized for issuance.  The 1998 Plan expired as of December 31, 2008.  As of June 30, 2012, there were 6,632,000 outstanding options that have been granted under the 1998 Plan.

The following table summarizes the stock option activity for the Company’s equity incentive plans:

	Number of shares			Weighted average exercise price (per share)		Weighted average remaining contractual term (in years)		Aggregate intrinsic value
Outstanding at December 31, 2010		11,822,000		$	0.39		3.21	$	-0-
Granted		1,686,000			0.12
Exercised		-0-			-0-
Forfeited/cancelled/expired		(2,350,000	)		0.30
Outstanding at December 31, 2011		11,158,000			0.37		2.52		-0-
Granted		-0-			-0-
Exercised		-0-			-0-
Forfeited/cancelled/expired		(117,500	)		0.17
Outstanding at June 30, 2012		11,040,500			0.37		2.01		3,750
Vested and exercisable at June 30, 2012		9,847,833		$	0.40		1.77	$	-0-

The aggregate intrinsic value in the table above represents the total intrinsic value (the difference between the Company’s closing stock price at fiscal year-end  and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on June 30, 2012.

The total number of shares vested and the fair value of shares vested for the six month periods ended June 30, 2012 and June 30, 2011, respectively, was:

	Number of options vested		Fair value of options vested
Fair value of options vested during the six months ended June 30, 2012		592,083	$	62,934
Fair value of options vested during the six months ended June 30, 2011		1,165,000	$	292,453

Cash received from stock option exercises for the six month periods ended June 30, 2012 and June 30, 2011 was $-0- and $-0-, respectively. Due to the Company’s net loss position, no income tax benefit has been realized during the six month periods ended June 30, 2012 and June 30, 2011.

The following table summarizes information concerning options outstanding at June 30, 2012:

Awards breakdown by price range at June 30, 2012
			Outstanding					Vested
Strike price range ($)			Outstanding stock options		Weighted average remaining contractual life	Weighted average outstanding strike price		Vested stock options	Weighted average remaining vested contractual life	Weighted average vested strike price
0.00	to	0.20		3,268,500	3.24	$	0.15	2,075,833	2.85	$	0.18
0.21	to	0.29		2,775,000	1.58		0.26	2,775,000	1.58		0.26
0.30	to	0.49		875,000	1.40		0.45	875,000	1.40		0.45
0.50	to	0.70		4,122,000	1.44		0.60	4,122,000	1.44		0.60
0.00	to	0.70		11,040,500	2.01	$	0.37	9,847,833	1.77	$	0.40

The following table summarizes information concerning options outstanding at December 31, 2011:

Awards breakdown by price range at December 31, 2011
			Outstanding					Vested
Strike price range ($)			Outstanding stock options		Weighted average remaining contractual life	Weighted average outstanding strike price		Vested stock options	Weighted average remaining vested contractual life	Weighted average vested strike price
0.00	to	0.20		3,376,000	3.75	$	0.15	1,547,500	3.02	$	0.20
0.21	to	0.29		2,785,000	2.08		0.26	2,785,000	2.08		0.26
0.30	to	0.49		875,000	1.90		0.45	875,000	1.90		0.45
0.50	to	0.70		4,122,000	1.94		0.60	4,122,000	1.94		0.60
0.00	to	0.70		11,158,000	2.52	$	0.37	9,329,500	2.16	$	0.42

The weighted average fair value (per share) of options granted during the six month period ended June 30, 2012 was $0.00 as no options were granted during the period, and $0.11 during the six month period ended June 30, 2011. The Black Scholes option-pricing model was utilized to calculate these values.

Basis for Fair Value Estimate of Share-Based Payments

Based on analysis of its historical volatility, the Company expects that the future volatility of its share price is likely to be similar to the historical volatility the Company experienced since the Company’s commercialization activities were initiated during the second half of 2000. The Company used a volatility calculation utilizing the Company’s own historical volatility to estimate its future volatility for purposes of valuing the share-based payments that have been granted. Actual volatility, and future changes in estimated volatility, may differ substantially from the Company’s current estimates.

The Company utilizes the historical data available regarding employee and director exercise activity to calculate an expected life of the options. The table below presents the weighted average expected life in years of options granted under the Plan as described above. The risk-free rate of the stock options is based on the U.S. Treasury yield curve in effect at the time of grant, which corresponds with the expected term of the option granted.

The fair value of share-based payments for the six months ended June 30, 2012 was not calculated as no options were granted during the period. Below are the assumptions for the fair value of share-based payments for the six months ended June 30, 2011.

	Stock option assumptions for the six months ended
	June 30, 2012	June 30, 2011
Stock option assumptions
Risk-free interest rate	n/a	2.24%
Expected dividend yield	n/a	0.0%
Expected volatility	n/a	126.1%
Expected life of options (in years)	n/a	5%

The following table summarizes weighted average grant date fair value activity for the Company incentive stock plans:

	Weighted average grant date fair value
	2012		2011
Stock options granted during the six month period ended June 30,		n/a	$	0.11
Stock options vested during the six month period ended June 30,	$	0.11	$	0.25
Stock options forfeited during the six month period ended June 30,	$	0.11	$	0.19

A summary of the status of the Company’s non-vested shares underlying stock options as of June 30, 2012, and changes during the six month period ended June 30, 2012 is as follows:

	Shares underlying stock options		Weighted average grant date fair value
Nonvested shares at January 1, 2012		1,828,500	$	0.10
Nonvested shares at June 30, 2012		1,192,667	$	0.09

As of June 30, 2012, approximately $90,341 of total unrecognized compensation cost related to unvested stock options is expected to be recognized over a weighted-average period of 1.63 years.

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Note 5 - Property and Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2012

Property, Plant and Equipment [Table Text Block]

	June 30, 2012						December 31, 2011
	Cost		Accumulated depreciation		Net book value		Cost		Accumulated depreciation		Net book value		Estimated useful life (Years)
Computer & office equipment	$	1,429,323	$	1,101,228	$	328,095	$	1,550,907	$	1,094,152	$	456,755	5
Leasehold improvements		75,476		64,340		11,136		75,476		60,785		14,691	5
Computer software		1,484,786		1,341,550		143,236		1,477,539		1,207,662		269,877	3
Office furniture		107,067		86,196		20,871		107,389		82,505		24,884	5
Total	$	3,096,652	$	2,593,314	$	503,338	$	3,211,311	$	2,445,104	$	766,207

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Note 7 - Accounts Payable and Accrued Expenses (Detail) - Accounts Payable And Accrued Expenses (USD $)	Jun. 30, 2012	Dec. 31, 2011
Accounts payable	$ 659,742	$ 672,516
Accrued payroll and related costs	271,203	176,900
Other accrued expenses	172,045	70,047
Accrued interest	648,771	541,372
Total accounts payable and accrued expenses	$ 1,751,761	$ 1,460,835

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Note 2 - Summary of Significant Accounting Policies (Detail) - Revenue From European Customers (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
(in Dollars)	$ 783,659	$ 1,384,507
	10.00%	21.00%

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Condensed Consolidated Statements of Comprehensive Loss (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Net income/(loss) attributable to common stockholders	$ 1,499,632	$ (1,048,596)	$ (1,952,768)	$ (4,993,240)
Other comprehensive income/(loss):
Change in foreign currency translation adjustment	(5,966)	(1,939)	(7,188)	(11,514)
Other comprehensive income/(loss)	(5,966)	(1,939)	(7,188)	(11,514)
Comprehensive income/(loss):	$ 1,493,666	$ (1,050,535)	$ (1,959,956)	$ (5,004,754)

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Note 3 - Going Concern

6 Months Ended

Jun. 30, 2012

Liquidity Disclosure [Policy Text Block]

NOTE 3:                GOING CONCERN

We have experienced net losses and negative cash flows from operations and have utilized debt and equity financings to help provide for our working capital, capital expenditure and R&D needs.  We will continue to require substantial funds to continue our research and development activities and to market, sell and commercialize our technology. We may need to raise substantial additional capital to fund our future operations.  Our capital requirements will depend on many factors, including the problems, delays, expenses and complications frequently encountered by companies developing and commercializing new technologies; the progress of our research and development activities; the rate of technological advances; determinations as to the commercial potential of our technology under development; the status of competitive technology; the establishment of collaborative relationships; the success of our sales and marketing programs; and other changes in economic, regulatory or competitive conditions in our planned business.

Estimates about the adequacy of funding for our activities are based upon certain assumptions, including assumptions that the research and development programs relating to our technology can be conducted at projected costs and that progress towards the commercialization of our technology will be timely and successful.  There can be no assurance that changes in our research and development plans, acquisitions or other events will not result in accelerated or unexpected expenditures.

To satisfy our capital requirements, we may seek additional financing through debt and equity financings. There can be no assurance that any such funding will be available to us on favorable terms or at all.  If adequate funds are not available when needed, we may be required to delay, scale back or eliminate some or all of our research and product development and marketing programs.  If we are successful in obtaining additional financings, the terms of such financings may have the effect of diluting or adversely affecting the holdings or the rights of the holders of our common and preferred stock or result in increased interest expense in future periods.

The ability of the Company to continue in existence is dependent on its having sufficient financial resources to bring products and services to market for marketplace acceptance.  As a result of our historical operating losses, negative cash flows and accumulated deficits for the period ending June 30, 2012 there is substantial doubt about the Company’s ability to continue as a going concern.

The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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Note 10 - Fair Value Measurement (Detail) - Level 3 Financial Assets And Financial Liabilities At Fair Value (USD $)	6 Months Ended		12 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011
Derivatives:
Net realized gains/(losses)	$ 588,784	$ 2,964,751
Net unrealized (gains)/losses relating to instruments still held at the reporting date	588,784	2,964,751
Net purchases, issuances and settlements	0		1,426,860
Net transfers In and/or out of level 3	0		0
Conversion Feature Liability [Member] | Beginning of Year [Member]
Derivatives:
Balance, Beginning of year	758,911		92,206
Balance, end of period	758,911		92,206
Conversion Feature Liability [Member] | End of Period [Member]
Derivatives:
Balance, Beginning of year	928,996		758,911
Balance, end of period	928,996		758,911
Conversion Feature Liability [Member] | Realized Gains and Losses [Member]
Derivatives:
Net realized gains/(losses)	0		0
Net unrealized (gains)/losses relating to instruments still held at the reporting date	0		0
Conversion Feature Liability [Member] | Unrealized Gains and Losses [Member]
Derivatives:
Net realized gains/(losses)	170,085		666,705
Net unrealized (gains)/losses relating to instruments still held at the reporting date	170,085		666,705
Conversion Feature Liability [Member]
Derivatives:
Net purchases, issuances and settlements	0		0
Net transfers In and/or out of level 3	0		0
Warrant Liability [Member] | Beginning of Year [Member]
Derivatives:
Balance, Beginning of year	1,692,708		261,148
Balance, end of period	1,692,708		261,148
Warrant Liability [Member] | End of Period [Member]
Derivatives:
Balance, Beginning of year	2,111,407		1,692,708
Balance, end of period	2,111,407		1,692,708
Warrant Liability [Member] | Realized Gains and Losses [Member]
Derivatives:
Net realized gains/(losses)	0		0
Net unrealized (gains)/losses relating to instruments still held at the reporting date	0		0
Warrant Liability [Member] | Unrealized Gains and Losses [Member]
Derivatives:
Net realized gains/(losses)	418,699		4,700
Net unrealized (gains)/losses relating to instruments still held at the reporting date	418,699		4,700
Warrant Liability [Member]
Derivatives:
Net purchases, issuances and settlements	0		1,426,860
Net transfers In and/or out of level 3	0		0
Beginning of Year [Member]
Derivatives:
Balance, Beginning of year	2,451,619		353,354
Balance, end of period	2,451,619		353,354
End of Period [Member]
Derivatives:
Balance, Beginning of year	3,040,403		2,451,619
Balance, end of period	3,040,403		2,451,619
Realized Gains and Losses [Member]
Derivatives:
Net realized gains/(losses)	0		0
Net unrealized (gains)/losses relating to instruments still held at the reporting date	0		0
Unrealized Gains and Losses [Member]
Derivatives:
Net realized gains/(losses)	588,784		671,405
Net unrealized (gains)/losses relating to instruments still held at the reporting date	$ 588,784		$ 671,405

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Note 14 - Employee Equity Incentive Plans (Detail) - Stock Option Activity (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011	Dec. 31, 2010
Vested and exercisable at June 30, 2012	9,847,833
Vested and exercisable at June 30, 2012 (in Dollars per share)	$ 0.40
Vested and exercisable at June 30, 2012	1 year 281 days
Vested and exercisable at June 30, 2012 (in Dollars)	$ 0
Number of shares		0	1,686,000
Weighted average exercise price (per share) (in Dollars per share)		$ 0	$ 0.12
Number of shares		0	0
Weighted average exercise price (per share) (in Dollars per share)		$ 0	$ 0
Number of shares		(117,500)	(2,350,000)
Weighted average exercise price (per share) (in Dollars per share)		$ 0.17	$ 0.30
Beginning of Year [Member]
Number of shares			11,822,000
Weighted average exercise price (per share) (in Dollars per share)			$ 0.39
Weighted average remaining contractual term (in years)			3 years 76 days
Aggregate intrinsic value (in Dollars)			0
End of Period [Member]
Number of shares	11,040,500	11,158,000
Weighted average exercise price (per share) (in Dollars per share)	$ 0.37	$ 0.37
Weighted average remaining contractual term (in years)	2 years 3 days	2 years 189 days
Aggregate intrinsic value (in Dollars)	$ 3,750	$ 0

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Note 6 - Intangible Assets, At Cost (Tables)

6 Months Ended

Jun. 30, 2012

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	June 30, 2012						December 31, 2011
Asset	Cost		Accumulated amortization		Net book value		Cost		Accumulated amortization		Net book value		Estimated useful life (Years)
Customer lists	$	1,392,701	$	1,392,701	$	-0-	$	1,392,701	$	1,160,584	$	232,117	3
	$	1,392,701	$	1,392,701	$	-0-	$	1,392,701	$	1,160,584	$	232,117

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Note 14 - Employee Equity Incentive Plans (Detail) - Status of Non-Vested Shares (USD $)	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Weighted average grant date fair value (in Dollars per share)	$ 0.11	$ 0.25
Beginning of Year [Member]
Shares underlying stock options	1,828,500
Weighted average grant date fair value (in Dollars per share)	$ 0.10
End of Period [Member]
Shares underlying stock options	1,192,667
Weighted average grant date fair value (in Dollars per share)	$ 0.09

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Note 2 - Summary of Significant Accounting Policies (Detail) - Revenue By Business Activity (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Revenues	$ 4,069,674	$ 3,351,520	$ 7,839,168	$ 6,666,187
Set-up Fees [Member]
Revenues	1,478,956	830,708	2,627,133	1,586,263
Change Orders [Member]
Revenues	62,325	83,022	154,081	160,902
Maintenance [Member]
Revenues	1,304,884	1,331,152	2,620,531	2,707,453
Software Licenses [Member]
Revenues	911,555	798,352	1,678,637	1,617,406
Professional Services [Member]
Revenues	139,958	145,696	425,115	242,703
Hosting [Member]
Revenues	$ 171,996	$ 162,590	$ 333,671	$ 351,460

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Note 13 - Stockholders' (Deficit)

6 Months Ended

Jun. 30, 2012

Stockholders' Equity Note Disclosure [Text Block]

NOTE 13:              STOCKHOLDERS’ (DEFICIT)

Our authorized capital stock consists of 250,000,000 shares of common stock, $.001 par value per share, and 10,000,000 shares of preferred stock, par value $.001 per share, of which 5,000,000 shares have been designated as 5% Series A Preferred, 230,000 shares have been designated as Series B Preferred Stock, 747,500 shares have been designated as Series C Preferred Stock and 250,000 shares have been designated as Series D Preferred Stock.

As of June 30, 2012 we had the following outstanding securities:

o           86,481,495 shares of common stock issued and outstanding;

o           48,009,582 warrants issued and outstanding to purchase shares of our common stock;

o           4,125,224 shares of our  Series A  Preferred Stock issued and outstanding,

o           -0- shares of our Series B  Preferred Stock issued and outstanding;

o           -0- shares of our Series C  Preferred Stock issued and outstanding;

o           250,000 Series D Preferred Stock issued and outstanding; and

o          $9,665,000 principal amount Convertible Debentures convertible into 24,560,000 shares of common stock.

Common Stock

Holders of common stock are entitled to one vote for each share on all matters submitted to a stockholder vote.  Holders of our voting securities do not have cumulative voting rights. Holders of common stock are entitled to share in all dividends that the Board of Directors, in its discretion, declares from legally available funds.  In the event of our liquidation, dissolution or winding up, subject to the preferences of the Series A Preferred Stockholders, each outstanding share of common stock entitles its holder to participate in all assets that remain after payment of liabilities and after providing for each class of stock, if any, having preference over the common stock.

Holders of common stock have no conversion, preemptive or other subscription rights, and there are no redemption provisions for the common stock.  The rights of the holders of common stock are subject to any rights that may be fixed for holders of preferred stock, when and if any preferred stock is outstanding.  All outstanding shares of common stock are duly authorized, validly issued, fully paid and non-assessable.

Preferred Stock

Our Board of Directors, without further stockholder approval, may issue preferred stock in one or more series from time to time and fix or alter the designations, relative rights, priorities, preferences, qualifications, limitations and restrictions of the shares of each series. In addition, the Board of Directors may fix and determine all privileges and rights of the authorized preferred stock series including:

o           dividend and liquidation preferences,

o           voting rights,

o           conversion privileges, and

o           redemption terms.

Our Board of Directors may authorize the issuance of preferred stock which ranks senior to our common stock for the payment of dividends and the distribution of assets on liquidation.  In addition, our Board of Directors can fix limitations and restrictions, if any, upon the payment of dividends on our common stock to be effective while any shares of preferred stock are outstanding.

The following table presents the cumulative arrearage of undeclared dividends by class of preferred stock as of June 30, 2012 and June 30, 2011, respectively, and the per share amount by class of preferred stock.

	Cumulative arrearage as of June 30,				Cumulative arrearage per share as of June 30,
Series of preferred stock	2012		2011		2012		2011
Series A	$	2,070,200	$	1,790,894	$	0.50	$	0.43
Series B		609,904		609,904	$	3.05	$	3.05
Series C		1,469,593		1,469,593	$	4.36	$	4.36
Total preferred stock arrearage	$	4,149,697	$	3,870,391

The following table presents preferred dividends accreted for the six month periods ended June 30, 2012 and June 30, 2011, respectively, and the per share effect of the preferred dividends if their effect was not anti-dilutive.

	Dividends accreted six months ended June 30,				Dividends per share six months ended June 30,
	2012		2011			2012		2011
Preferred stock dividends in arrears Series A	$	125,539	$	102,004	$	0.03	$	0.03
Preferred stock dividends in arrears Series B	$	-0-	$	-0-	$	0.00	$	0.00
Preferred stock dividends in arrears Series C	$	-0-	$	-0-	$	0.00	$	0.00

Warrants Issued for Services and in Capital Transactions

The following tables summarize all warrants issued to consultants and warrants issued as part of convertible debt transactions for the six month periods ended June 30, 2012 and June 30, 2011, and the related changes during these periods.

June 30, 2012 Warrants outstanding							June 30, 2012 Warrants exercisable
Range of exercise price				Number outstanding at June 30, 2012	Weighted average remaining contractual life	Weighted Average exercise price	Number exercisable at June 30, 2012	Weighted average exercise price
$	0.25	–	0.60	48,009,582	2.56	$0.35	48,009,582	$0.35

December 31, 2011 Warrants Outstanding							December 31, 2011Warrants Exercisable
Range of exercise price				Number outstanding at December 31, 2011	Weighted average remaining contractual life	Weighted Average exercise price	Number exercisable at December 31, 2011	Weighted average exercise price
$	0.25	–	0.60	58,595,758	1.94	$0.38	58,595,758	$0.38

Warrants
Balance at December 31, 2011	58,595,758
Issued	-0-
Exercised	-0-
Expired/forfeited	(10,586,176	)
Balance at June 30, 2012	48,009,582
Warrants exercisable at June 30, 2012	48,009,582
Weighted average fair value of warrants granted during 2012	n/a

Other Comprehensive Gain (Loss)

Due to the availability of net operating losses and related deferred tax valuations, there is no tax effect associated with any component of other comprehensive gain (loss).  The following table lists the beginning balance, quarterly activity and ending balance of the components of accumulated other comprehensive gain (loss).

	Foreign currency translation			Accumulated other comprehensive gain (loss)
Balance December 31, 2010	$	(24,298	)	$	(24,298	)
2011 Activity		(29,416	)		(29,416	)
Balance at December 31, 2011		(53,714	)		(53,714	)
2012 Activity		(7,188	)		(7,188	)
Balance at June 30, 2012	$	(60,902	)	$	(60,902	)