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BUSINESS COMBINATION AND GOODWILL - Changes in Goodwill (Details)
6 Months Ended
Jul. 01, 2017
USD ($)
Goodwill [Roll Forward]  
December 31, 2016 $ 844,023
March 2017 acquisition 1,488,650
Change due to exchange rate fluctuations 27,306
July 1, 2017 2,359,979
Kopin United States [Member]  
Goodwill [Roll Forward]  
December 31, 2016 844,023
March 2017 acquisition 0
Change due to exchange rate fluctuations 27,306
July 1, 2017 871,329
Industrial [Member]  
Goodwill [Roll Forward]  
December 31, 2016 0
March 2017 acquisition 1,488,650
Change due to exchange rate fluctuations 0
July 1, 2017 $ 1,488,650