Other Current Assets	9 Months Ended
Sep. 30, 2012
Other Current Assets	Note 3. Other Current Assets Other current assets at September 30, 2012 include prepaid reagents and supplies amounting to $719,879 that will be used in Opexa’s recently commenced clinical study. Opexa expects to amortize these prepaid reagents and supplies to research and development costs over the course of the clinical study. Other current assets at September 30, 2012 also include costs incurred from third parties in connection with the implementation of an at-the-market program (“ATM Agreement”) pursuant to which Opexa may sell shares of its common stock from time to time depending upon market demand through a sales agent in transactions deemed to be an “at the market” offering as defined in Rule 415 of the Securities Act of 1933. As of September 30, 2012, the costs of $47,657 in connection with the implementation of the ATM Agreement were capitalized and are included in other current assets. Upon the sales of any shares of common stock under the ATM Agreement, the capitalized costs will be offset against the proceeds of such sales of shares of common stock.

Note 3. Other Current Assets

Other current assets at September 30, 2012 include prepaid reagents and supplies amounting to $719,879 that will be used in Opexa’s recently commenced clinical study. Opexa expects to amortize these prepaid reagents and supplies to research and development costs over the course of the clinical study.

Other current assets at September 30, 2012 also include costs incurred from third parties in connection with the implementation of an at-the-market program (“ATM Agreement”) pursuant to which Opexa may sell shares of its common stock from time to time depending upon market demand through a sales agent in transactions deemed to be an “at the market” offering as defined in Rule 415 of the Securities Act of 1933. As of September 30, 2012, the costs of $47,657 in connection with the implementation of the ATM Agreement were capitalized and are included in other current assets. Upon the sales of any shares of common stock under the ATM Agreement, the capitalized costs will be offset against the proceeds of such sales of shares of common stock.