ACCRUED EXPENSES

3 Months Ended

May 31, 2011

Accrued Expenses [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

8.           ACCRUED EXPENSES :

As of May 31, 2011 and February 28, 2011, accrued expenses and other liabilities consisted of the following:

	5/31/11		2/28/11
Payroll and related employee benefits	$	693,000	$	657,000
Income taxes		19,000		14,000
Property taxes		18,000		7,000
Environmental liabilities		40,000		40,000
Other liabilities		12,000		8,000
	$	782,000	$	726,000