GOING CONCERN AND LIQUIDITY

3 Months Ended

Mar. 31, 2011

GOING CONCERN AND LIQUIDITY [Abstract]

GOING CONCERN AND LIQUIDITY

2. GOING CONCERN AND LIQUIDITY:

At March 31, 2011, we had cash of $100, no other assets, no operating business or other source of income, outstanding liabilities totaling $15,576 and a stockholders' deficit of $15,476.

In our financial statements for the fiscal years ended December 31, 2010 and 2009, the Report of the Independent Registered Public Accounting Firm includes an explanatory paragraph that describes substantial doubt about our ability to continue as a going concern.

Our unaudited financial statements for the three months ended March 31, 2011 and 2010 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business.

We had a working capital deficit of $15,476 and reported an accumulated deficit of $16,890,357 as at March 31, 2011.

It is our current intention to seek to raise debt and, or, equity financing to fund our ongoing operating expenses and attempt to create value for our shareholders by merging with another entity with experienced management and opportunities for growth in return for shares of our common stock. There is no assurance that this series of events will be satisfactorily completed.