ACQUISITION (Tables)

12 Months Ended

Dec. 31, 2012

Business Combinations [Abstract]

Schedule Of Purchase Price Consideration [Table Text Block]

A summary of the purchase price calculation is as follows:

Number of shares of Manhattan common stock outstanding at the time of the transaction		131,526
Multiplied by Manhattan’s fair value of the Common Stock	$	2.25	$	295,933
Fair value of restricted stock assumed				82,305
Total purchase price			$	378,238

Schedule of Purchase Price Allocation [Table Text Block]

The purchase price has been allocated as follows based on the fair values of the assets and liabilities acquired:

Cash and cash equivalents	$	10,386
Other assets		90,770
In-process research and development acquired		3,902,300
Total identifiable assets		4,003,456
Accounts payable and accrued expenses		197,191
Notes payable (ICON and Swiss Pharma)		939,718
5% notes payable and accrued interest		3,287,700
Total identifiable liabilities		4,424,609
Net identifiable assets (liabilities)		(421,153	)
Goodwill		799,391
Total	$	378,238

Business Acquisition, Pro Forma Information, Nonrecurring Adjustments [Table Text Block]

The following supplemental pro forma information presents the financial results as if the transaction had occurred on January 1, 2011 for the year ended December 31, 2011. This supplemental pro forma information has been prepared for comparative purposes and does not purport to be indicative of what would have occurred had the acquisition been made on January 1, 2011, nor are they indicative of future results.

	2011
Revenue	$	--
Net loss	$	(818,279	)
Basic and diluted loss per common share	$	(0.31	)