CAPITAL STOCK

3 Months Ended

Dec. 31, 2011

Capital Stock [Abstract]

CAPITAL STOCK

NOTE F - CAPITAL STOCK

The Company is authorized to issue 800,000,000 shares of Common Stock as the result of a vote of stockholders conducted on June 29, 2010 which effected an increase in the authorized shares of Common Stock from 410,000,000 to 800,000,000. In addition, the Company is authorized to issue 10,000,000 shares of preferred stock with a $0.001 par value per share. As of December 31, 2011 and September 30 2011, there were 513,233,108 and 473,325,859 shares of Common Stock issued and outstanding, respectively.

During the three month periods ended December 31, 2011 and 2010, the Company has expensed $1,363 and $225,294 related to stock based compensation, respectively.