3. ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2012

Payables and Accruals [Abstract]

3. ACCRUED LIABILITIES

The accrued liabilities consist of the following at December 31, 2012 and 2011:

		2012		2011
Loan Fees Payable	$	68,600	$	68,600
Deferred Rent		–		2,827
Accrued expenses		139,881		150,033
Accrued Settlement (Refer to Note 10)		411,500		411,500
TOTAL ACCRUED LIABILITIES	$	619,981	$	632,960

Loan fees payable consists of the following: $68,600 was the value of 15 shares payable to third parties in connection with certain loan fees at the original note date.