ACCRUED EXPENSES

12 Months Ended

Dec. 31, 2012

ACCRUED EXPENSES [Abstract]

ACCRUED EXPENSES

NOTE 7 – ACCRUED  EXPENSES

At December 31, accrued expenses consist of the following:

	12/31/2012		12/31/2011
Accrued payroll and taxes	$	32,021	$	29,153
Accrued settlements		110,000		62,500
Accrued interest		-		232,490
Accrued expenses and other		31,513		27,317
	$	173,534	$	351,460