INCOME TAXES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Net operating loss carry forward	$ 302,000	$ 290,000
Valuation allowance	(302,000)	(290,000)
Net deferred tax asset	$ 0	$ 0

Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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-Name Accounting Standards Codification

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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