ACCRUED EXPENSES AND OTHER (Tables)

9 Months Ended

Sep. 30, 2013

ACCRUED EXPENSES AND OTHER [Abstract]

Accrued expenses and other

At September 30, 2013 and December 31, 2012 accrued expenses consist of the following:

	9/30/2013		12/31/2012
Accrued payroll and taxes	$	89,651	$	32,021
Accrued settlements		110,000		110,000
Accrued expenses and other		22,260		31,513
	$	221,911	$	173,534