7. INCOME TAXES (Details) (USD $)	Dec. 31, 2014		Dec. 31, 2013
Deferred tax asset resulting from:
Net Operating Loss	$ 24,531,026		$ 23,631,749
Research and development tax credits	1,778,030	[1]	1,228,997	[1]
Capitalized research and development costs	8,803,914		4,886,605
Subtotal	35,112,970		29,747,351
Less valuation allowance	(35,112,970)		(29,747,351)
Net deferred tax asset	$ 0		$ 0

[1] Opexa elects to capitalize research & development expenses and amortize them over a 10-year period.