INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The effects of temporary differences that gave rise to significant portions of deferred tax assets at December 31, 2012 and 2011 are as follows: 

	December 31,			December 31,
	2012			2011
Net operating loss carry forward	$	290,000		$	278,000
Valuation allowance		(290,000	)		(278,000	)
Net deferred tax asset	$	—		$	—

Schedule of Components of Income Tax Expense (Benefit)

The Company's tax expense differs from the "expected" tax expense for the years ended December 31, 2012 and 2011, (computed by applying the Federal Corporate tax rate of 35% to income before taxes and 5.5% for State Corporate taxes, the blended rate used was 38.67%), as follows:

	2012			2011
Current federal tax expense (benefit)		(28,000	)		(28,000	)
State tax rate difference, net of
federal benefit		(3,000	)		(3,000	)
Expired net operating loss carryforwards		94,000			94,000
Change in valuation allowance		(63,000	)		(63,000	)
Income tax expense(Benefit)		--			--