ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2011

Payables and Accruals [Abstract]

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

NOTE D – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following:

	December 31, 2011		December 31, 2010
Accrued accounting fees	$	53,000	$	80,000
Accrued interest payable		36,000		36,000
Accounts receivable credit balances		47,000		63,000
Accrued sales tax payable		11,000		3,000
Accrued expenses		34,000		50,000
Other current liabilities		36,000		55,000
	$	217,000	$	287,000