NOTE 3 BASIC AND DILUTED NET LOSS PER COMMON SHARE

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 3     BASIC AND DILUTED NET LOSS PER COMMON SHARE

The computations of basic and diluted net loss per common share are based on the weighted average number of common shares outstanding during the periods as follows:

	For the Three Months Ended March 31,
	2014			2013
Numerator: Net loss	$	(394,883	)	$	(387,298	)
Denominator: Weighted average number of common shares outstanding		324,076,274			295,469,004
Basic and diluted net loss per common share	$	(0.00	)	$	(0.00	)

Common stock equivalents, consisting of options, have not been included in the calculation as their effect is antidilutive for the periods presented.