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Restricted Cash
6 Months Ended
Jul. 01, 2011
Restricted Cash
Note 3 — Restricted Cash

On March 2, 2010, as part of the disposition of Domilens, the Company deposited $136,000 into a restricted escrow account to provide for the potential payment of unaccrued taxes assessed for periods prior to December 31, 2009.  The balance of funds remaining, if any, after the payment of such taxes, will be distributed to STAAR from the escrow account, no later than December 31, 2011.  As of July 1, 2011, restricted cash was $145,000, an increase of $12,000 from December 31, 2010, due to the effect of foreign currency exchange rates.