INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes Tables

Schedule of deferred tax assets and deferred tax liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below:

Deferred tax assets:	December 31, 2012			December 31, 2011
Net operating loss carry forwards	$	1,170,000		$	870,000
Less valuation allowance		(1,170,000	)		(870,000	)
Net deferred tax asset	$	-		$	-