ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2012

ACCRUED EXPENSES [Abstract]

ACCRUED EXPENSES

NOTE 6 – ACCRUED EXPENSES

Accrued expenses consist of the following as of:

	December 31,
	2012		2011
Accrued professional fees	$	31,500	$	340,105
Dividends payable		28,542		28,542
Other		16,146		47,233
Total accrued expenses	$	76,188	$	415,880