INCOME TAXES

12 Months Ended

Dec. 31, 2011

Income Tax Disclosure [Abstract]

INCOME TAXES

5.  INCOME TAXES

The components of deferred tax assets at December 31, 2011 and 2010 are as follows:

	2011	2010
Net operating loss carry forwards	$91,400	$82,700
Less: Valuation allowance	(91,400)	(82,700)
	$          -	$          -
	======	======

A 100% valuation allowance was provided at December 31, 2011 and 2010 as it is uncertain if the deferred tax assets would be utilized. The increase in the valuation allowance was a result from the increase in the Company’s net operating loss carry forward.

At December 31, 2011, the Company has unused federal net operating loss carry forwards of approximately $275,000 expiring between 2018 and 2031 and unused New Jersey net operating loss carry forwards of approximately $194,500 expiring between 2012 and 2018.

At December 31, 2011 and 2010, the Company had no material unrecognized tax benefits, and no adjustments to liabilities or operations were required. The Company does not expect that its unrecognized tax benefits will materially increase within the next twelve months. The Company did not recognize any interest or penalties related to uncertain tax positions at December 31, 2011 and 2010.

The Company files its federal and New Jersey income tax returns under varying statutes of limitations. The 2008 through 2011 tax years generally remain subject to examination by federal and New Jersey tax authorities