ACCRUED EXPENSES AND OTHER (Tables)

3 Months Ended

Mar. 31, 2013

ACCRUED EXPENSES AND OTHER [Abstract]

Accrued expenses and other

At March 31, 2013 and December 31, 2012 accrued expenses consist of the following:

	3/31/2013		12/31/2012
Accrued payroll and taxes	$	54,368	$	32,021
Accrued settlements		110,000		110,000
Accrued expenses and other		40,259		31,513
	$	204,627	$	173,534