EX-31

EXHIBIT 31.1

CERTIFICATION PURSUANT TO SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002

I, Mark Yung, certify that:

1. I have reviewed this amended quarterly report on Form 10-Q/A of Environmental Solutions Worldwide, Inc;

2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;

3. Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;

4. The registrant's other certifying Officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15(d)-15(f) for the Registrant and we have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

b) Designed such internal control over financial reporting or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance the generally accepted accounting principles;

c) Evaluated the effectiveness of the Registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's second fiscal quarter of 2013 that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of the registrant's Board of Directors (or persons performing the equivalent function):

a) All significant deficiencies in the design or operation of internal controls which could adversely affect the registrant's ability to record, process, summarize and report financial data and have identified for the registrant's auditors any material weaknesses in internal controls; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls.

DATE: AUGUST 21, 2013

BY: /S/ MARK YUNG
MARK YUNG
EXECUTIVE CHAIRMAN

EX-31

EXHIBIT 31.2

CERTIFICATION PURSUANT TO SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002

I, Praveen Nair, certify that:

1. I have reviewed this amended quarterly report on Form 10-Q/A of Environmental Solutions Worldwide, Inc;

2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;

3. Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;

4. The registrant's other certifying Officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15(d)-15(f) for the Registrant and we have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

b) Designed such internal control over financial reporting or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance the generally accepted accounting principles;

c) Evaluated the effectiveness of the Registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's second fiscal quarter of 2013 that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of the registrant's Board of Directors (or persons performing the equivalent function):

a) All significant deficiencies in the design or operation of internal controls which could adversely affect the registrant's ability to record, process, summarize and report financial data and have identified for the registrant's auditors any material weaknesses in internal controls; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls.

DATE: AUGUST 21, 2013

/S/ PRAVEEN NAIR
PRAVEEN NAIR
CHIEF FINANCIAL OFFICER

EX-32

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U. S. C. SECTION 1350 AS
ADOPTED PURSUANT TO SECTION 906 OF

THE SARBANES-OXLEY ACT OF 2002

In connection with the Amended Quarterly Report on Form 10-Q/A of Environmental Solutions Worldwide, Inc. (the "Company") for the quarterly period June 30, 2013 (the "Report"), Mark Yung, Executive Chairman of the Company, hereby certify, pursuant to 18 U. S. C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) To my knowledge, the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) To my knowledge, the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

DATE: AUGUST 21, 2013

BY: /S/ MARK YUNG
MARK YUNG
EXECUTIVE CHAIRMAN

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Environmental Solutions Worldwide, Inc. and will be retained by Environmental Solutions Worldwide, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32

EXHIBIT 32.2

CERTIFICATION PURSUANT TO 18 U. S. C. SECTION 1350 AS
ADOPTED PURSUANT TO SECTION 906 OF

THE SARBANES-OXLEY ACT OF 2002

In connection with the Amended Quarterly Report on Form 10-Q/A of Environmental Solutions Worldwide, Inc. (the "Company") for the quarterly period June 30, 2013 (the "Report"), Praveen Nair, Chief Financial Officer of the Company, hereby certify, pursuant to 18 U. S. C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1). To my knowledge, the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) To my knowledge, the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

DATE: AUGUST 21, 2013

/S/ PRAVEEN NAIR
PRAVEEN NAIR
CHIEF FINANCIAL OFFICER

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Environmental Solutions Worldwide, Inc. and will be retained by Environmental Solutions Worldwide, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

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RISK MANAGEMENT (Detail Textuals 2) (USD $)			6 Months Ended
	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2013 Supplier concentration risk Inventory Vendor	Jun. 30, 2012 Supplier concentration risk Inventory Vendor	Jun. 30, 2013 Supplier concentration risk Inventory Vendor one	Jun. 30, 2012 Supplier concentration risk Inventory Vendor one	Jun. 30, 2013 Supplier concentration risk Inventory Vendor two	Jun. 30, 2012 Supplier concentration risk Inventory Vendor two	Jun. 30, 2013 Supplier concentration risk Accounts payable Two vendors	Jun. 30, 2012 Supplier concentration risk Accounts payable Two vendors
Concentration Risk [Line Items]
Number of vendors			2	2
Concentration risk, percentage					13.40%	20.10%	11.10%	15.10%
Accounts payable	$ 1,327,579	$ 1,457,091							$ 466,433	$ 334,575

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SUBSEQUENT EVENTS (Detail Textuals 1) (Subsequent Event, USD $)	0 Months Ended
	Aug. 01, 2013
Chairman of audit committee and chairman of compensation committee
Subsequent Event [Line Items]
Compensation cost	$ 70,000
Compensation fees paid in cash	36,000
Compensation fees paid in cash per month	3,000
Chairman of audit committee and chairman of compensation committee | Restricted stock
Subsequent Event [Line Items]
Restricted stock value issued	34,000
Restricted stock issued, per share amount	$ 80
Vesting period	3 years
Other board members
Subsequent Event [Line Items]
Compensation cost	40,000
Compensation fees paid in cash	$ 20,000
Other board members | Restricted stock
Subsequent Event [Line Items]
Restricted stock issued, per share amount	$ 80
Vesting period	3 years
Board member excluding executive chairman | Restricted stock
Subsequent Event [Line Items]
Restricted stock shares issued	500
Vesting period	2 years
Number of restricted stock vested	167

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CONVERSION OPTION DERIVATIVE LIABILITY

6 Months Ended

Jun. 30, 2013

Derivative Liabilities [Abstract]

CONVERSION OPTION DERIVATIVE LIABILITY

NOTE 11 – CONVERSION OPTION DERIVATIVE LIABILITY

The Company’s Notes are subject to anti-dilution adjustments that allow for the reduction in the Conversion Price in the event the Company subsequently issues equity securities including common stock or any security convertible or exchangeable for shares of common stock for no consideration or for consideration less than $80 per share. Simultaneously with any reduction to the Conversion Price, the number of shares of common stock that may be converted increases proportionately. The Company accounted for the conversion option in accordance with ASC Topic 815. Accordingly, the conversion option is not considered to be solely indexed to the Company’s own stock and, as such, recorded as a liability.

The Company’s conversion option derivative liability for the $1.4 million Notes was measured at fair value at March 22, 2013 and subsequently at March 31, 2013 and June 30, 2013 using a binomial model. The Company’s conversion option derivative liability for the $1.6 million Notes was measured at fair value at April 23, 2013 and June 30, 2013 using a binomial model. The Company’s conversion option derivative liability for the $2 million Notes was measured at fair value at June 27, 2013 and June 30, 2013 using a binomial model.

Since the Conversion Price contains an anti-dilution adjustment, the probability that the Conversion Price of the Notes would decrease as the share price decreased was incorporated into the valuation calculation.

The inputs into the binomial model are as follows:

	March 22, 2013	April 23, 2013	June 27, 2013	June 30, 2013
Closing share price	$40	$54	$80	$80
Conversion price	$80	$80	$80	$80
Risk free rate	0.80%	0.71%	1.38%	1.41%
Expected volatility	110%	126%	114%	114%
Dividend yield	0%	0%	0%	0%
Expected life	5 years	4.92 years	4.75 years	4.75 years

The fair value of the conversion option derivative liability was $ 4,117,424 at June 30, 2013 and $0 at December 31, 2012. The change in the fair value of the conversion option derivative liability of $1,038,323 was recorded as a loss in the unaudited consolidated condensed statement of operations for the six months ended June 30, 2013. The change in the fair value of the conversion option derivative liability of $1,330,893 was recorded as a loss in the unaudited consolidated condensed statement of operations for the three months ended June 30, 2013.

		Six months ended June 30, 2013		Year ended December 31, 2012
Beginning balance: Conversion option derivative liability	$	-	$	-
Origination of conversion option derivative liability on March 22, 2013		526,810		-
Gain on change in fair value of conversion option derivative liability		(292,570)		-
Ending balance: Conversion option derivative liability on March 31, 2013	$	234,240	$	-
Origination of conversion option derivative liability on April 23, 2013		905,569		-
Origination of conversion option derivative liability on June 27, 2013		1,646,723		-
Loss on change in fair value of conversion option derivative liability		1,330,893		-
Ending balance: Conversion option derivative liability on June 30, 2013	$	4,117,424	$	-

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LOAN PAYABLE (Detail Textuals 1) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Debt Disclosure [Abstract]
Loans payable, total	$ 438,929		$ 438,929		$ 473,133
Interest paid	3,378	842	6,884	842
Repaid principal in the amount	17,167	3,008	34,204	6,024
Loan repayable in the next 12 months	69,966		69,966		68,926
Loan repayable after one year	$ 368,963		$ 368,963		$ 404,207

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CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Income Statement [Abstract]
Revenue	$ 3,289,503	$ 2,344,103	$ 4,745,345	$ 4,875,705
Cost of revenue (Note 2 and 7)	3,864,780	1,456,810	4,953,625	3,199,736
Gross (loss) profit	(575,277)	887,293	(208,280)	1,675,969
Operating expenses
Marketing, office and general expenses	1,370,131	675,060	2,137,526	1,865,510
Officers' compensation and directors' fees (Note 15)	130,494	154,484	435,707	311,591
Research and development costs (Note 2 and 7)	158,871	185,770	240,611	314,318
Consulting and professional fees	212,382	79,629	279,499	135,613
Depreciation and amortization (Note 7)	57,458	38,935	112,578	115,117
Foreign exchange loss	3,068	11,612	11,180	43,043
Loss on impairment of property, plant and equipment, net (Note 7)				28,945
Total operating expenses	1,932,404	1,145,490	3,217,101	2,814,137
Loss from operations	(2,507,681)	(258,197)	(3,425,381)	(1,138,168)
Gain on deconsolidation of subsidiary (Note 8)				453,900
Interest on promissory notes payable (Notes 10 and 15)	(68,811)		(72,311)
Amortization of discount on promissory notes payable (Note 10)	(44,381)		(46,437)
Change in fair value of conversion option derivative liability (Note 11)	(1,330,893)		(1,038,323)
Net loss and comprehensive loss	$ (3,951,766)	$ (258,197)	$ (4,582,452)	$ (684,268)
Net loss per share (basic and diluted) (Note18) (in dollars per share)	$ (34.71)	$ (2.35)	$ (40.44)	$ (6.24)
Weighted average number of shares outstanding (basic and diluted) (in shares)	113,845	109,725	113,304	109,725

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RECENTLY ISSUED ACCOUNTING STANDARDS AND RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

6 Months Ended

Jun. 30, 2013

New Accounting Pronouncements and Changes In Accounting Principles [Abstract]

RECENTLY ISSUED ACCOUNTING STANDARDS AND RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

NOTE 4 – RECENTLY ISSUED ACCOUNTING STANDARDS AND RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

There are no recently adopted accounting pronouncements that impact the Company’s financial statements.

Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated condensed financial statements.

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LOSS PER SHARE

6 Months Ended

Jun. 30, 2013

Earnings Per Share [Abstract]

LOSS PER SHARE

NOTE 18 - LOSS PER SHARE

Potential common shares of 538 related to ESW's outstanding stock options and 0 shares related to ESW's outstanding warrants, were excluded from the computation of diluted loss per share for the six and three month period ended June 30, 2013 because the inclusion of these shares would be anti-dilutive. We have also excluded 62,500 common shares that would be issuable based on an exercise price of $80 per share related to the senior secured convertible promissory notes, as well as the additional shares issuable if the holders elect to convert interest or if the conversion option derivative liability is triggered by a future financing, from the computation of diluted loss per share as their effect would be anti-dilutive.

Potential common shares of 712 related to ESW's outstanding stock options and 772 shares related to ESW's outstanding warrants, were excluded from the computation of diluted loss per share for the six and three month period ended June 30, 2012 because the inclusion of these shares would be anti-dilutive.

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RELATED PARTY TRANSACTIONS (Detail Textuals) (USD $)	3 Months Ended		6 Months Ended			3 Months Ended		6 Months Ended			3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended				3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012	Jun. 30, 2013 Services Agreement (the "Orchard Agreement") Orchard Capital Corporation ("Orchard")	Jun. 30, 2012 Services Agreement (the "Orchard Agreement") Orchard Capital Corporation ("Orchard")	Jun. 30, 2013 Services Agreement (the "Orchard Agreement") Orchard Capital Corporation ("Orchard")	Jun. 30, 2012 Services Agreement (the "Orchard Agreement") Orchard Capital Corporation ("Orchard")	Dec. 31, 2012 Services Agreement (the "Orchard Agreement") Orchard Capital Corporation ("Orchard")	Jun. 30, 2013 Services Agreement (the "Orchard Agreement") Mr. Nitin Amersey	Jun. 30, 2012 Services Agreement (the "Orchard Agreement") Mr. Nitin Amersey	Jun. 30, 2013 Services Agreement (the "Orchard Agreement") Mr. Nitin Amersey	Jun. 30, 2012 Services Agreement (the "Orchard Agreement") Mr. Nitin Amersey	Jun. 30, 2013 Services Agreement (the "Orchard Agreement") Mr. John Dunlap	Jun. 30, 2012 Services Agreement (the "Orchard Agreement") Mr. John Dunlap	Jun. 30, 2013 Services Agreement (the "Orchard Agreement") Mr. John Dunlap	Jun. 30, 2012 Services Agreement (the "Orchard Agreement") Mr. John Dunlap	Jun. 30, 2013 Services Agreement (the "Orchard Agreement") Directors and companies controlled by directors	Dec. 31, 2012 Services Agreement (the "Orchard Agreement") Directors and companies controlled by directors	Jun. 30, 2013 Services Agreement (the "Orchard Agreement") Shareholders and deemed affiliates Unsecured convertible promissory notes	Jun. 30, 2012 Services Agreement (the "Orchard Agreement") Shareholders and deemed affiliates Unsecured convertible promissory notes	Jun. 30, 2013 Services Agreement (the "Orchard Agreement") Shareholders and deemed affiliates Unsecured convertible promissory notes	Jun. 30, 2012 Services Agreement (the "Orchard Agreement") Shareholders and deemed affiliates Unsecured convertible promissory notes	Jun. 27, 2013 Services Agreement (the "Orchard Agreement") Shareholders and deemed affiliates Unsecured convertible promissory notes	Apr. 23, 2013 Services Agreement (the "Orchard Agreement") Shareholders and deemed affiliates Unsecured convertible promissory notes	Mar. 22, 2013 Services Agreement (the "Orchard Agreement") Shareholders and deemed affiliates Unsecured convertible promissory notes
Related Party Transaction [Line Items]
Management fees charged						$ 75,000	$ 75,000	$ 150,000	$ 150,000
Accounts payable	1,327,579		1,327,579		1,457,091	75,000		75,000		75,000									25,360	0
Consulting and professional fees	212,382	79,629	279,499	135,613							8,595	1,050	58,029	2,351	8,683	0	20,996	0
Unsecured convertible promissory notes issued																									5,000,000	5,000,000	5,000,000
Interest expense related party																					$ 68,811	$ 0	$ 72,311	$ 0

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CONVERSION OPTION DERIVATIVE LIABILITY - Summary of input into binomial model (Details) (Conversion Option Derivative Liability, USD $)	1 Months Ended			6 Months Ended
	Jun. 27, 2013	Apr. 23, 2013	Mar. 22, 2013	Jun. 30, 2013
Conversion Option Derivative Liability
Derivative [Line Items]
Closing share price	$ 80	$ 54	$ 40	$ 80
Conversion price	$ 80	$ 80	$ 80	$ 80
Risk free rate	1.38%	0.71%	0.80%	1.41%
Expected volatility	114.00%	126.00%	110.00%	114.00%
Dividend yield	0.00%	0.00%	0.00%	0.00%
Expected life	4 years 9 months	4 years 11 months 1 day	5 years	4 years 9 months

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INCOME TAXES

6 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 12 - INCOME TAXES

The Company calculates its income tax expense by estimating the annual effective tax rate and applying that rate to the year-to-date ordinary income at the end of the period. The Company records a tax valuation allowance when it is more likely than not that it will not be able to recover the value of its deferred tax assets. As of June 30, 2013 and 2012, the Company calculated its estimated annualized effective tax rate at 0% and 0%, respectively, for both the United States and Canada. The Company had no income tax expense on its $4,582,452 pre-tax loss for the six months ended June 30, 2013. The Company recognized no income tax expense based on its $684,268 pre-tax loss for the six months ended June 30, 2012.

The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company recognizes interest accrued on uncertain tax positions as well as interest received from favorable tax settlements within interest expense. The Company recognizes penalties accrued on unrecognized tax benefits within general and administrative expenses. As of June 30, 2013 and 2012, the Company had no uncertain tax positions.

The Company does not anticipate any significant changes to the total amounts of unrecognized tax benefits in the next twelve months. In many cases the Company's uncertain tax positions are related to tax years that remain subject to examination by tax authorities. The following describes the open tax years, by major tax jurisdiction, as of June 30, 2013: 

 

United States – Federal	2009 – present
United States – State	2009 – present
Canada – Federal	2010 – present
Canada – Provincial	2010 – present

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PROPERTY, PLANT AND EQUIPMENT - Details of impairment losses recognized (Details 2) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Property, Plant and Equipment [Line Items]
Total impairment loss recognized				$ 42,674
Gain on disposal of plant and machinery				(13,729)
Net impairment loss recognized				28,945
Furniture & fixtures (Abandonment)
Property, Plant and Equipment [Line Items]
Total impairment loss recognized				1,800
Office equipment (Abandonment)
Property, Plant and Equipment [Line Items]
Total impairment loss recognized				2,132
Computer hardware (Abandonment)
Property, Plant and Equipment [Line Items]
Total impairment loss recognized				18,475
Computer software (Abandonment)
Property, Plant and Equipment [Line Items]
Total impairment loss recognized				$ 20,267

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CONVERSION OPTION DERIVATIVE LIABILITY - Summary of Conversion option derivative liability (Details 1) (USD $)	1 Months Ended			3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 27, 2013	Apr. 23, 2013	Mar. 22, 2013	Jun. 30, 2013	Mar. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Derivative [Line Items]
Gain (Loss) on change in fair value of conversion option derivative liability				$ 1,330,893		$ 1,038,323
Ending balance: Conversion option derivative liability				4,117,424		4,117,424
Conversion Option Derivative Liability
Derivative [Line Items]
Beginning balance: Conversion option derivative liability		234,240		234,240	0	0
Origination of conversion option derivative liability on March 22, 2013, April 23, 2013 and June 27, 2013	1,646,723	905,569	526,810
Gain (Loss) on change in fair value of conversion option derivative liability				1,330,893	(292,570)	1,038,323
Ending balance: Conversion option derivative liability				$ 4,117,424	$ 234,240	$ 4,117,424	$ 0

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NATURE OF BUSINESS AND GOING CONCERN (Detail Textuals) (USD $)	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2012	Dec. 31, 2011
Nature Of Business and Going Concern [Abstract]
Accumulated deficit	$ (59,092,830)	$ (54,510,378)
Cash and cash equivalents	$ 2,550,537	$ 253,998	$ 78,556	$ 1,103,649

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SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2013

Accounting Policies [Abstract]

BASIS OF CONSOLIDATION

BASIS OF CONSOLIDATION

The unaudited consolidated condensed financial statements include the accounts of the Company and its wholly-owned subsidiaries, ESWA, ESW Technologies Inc. (“ESWT”), ESW Canada Inc. (“ESWC”), ESW CleanTech Inc (“ESWCT”) and Technology Fabricators Inc. (“TFI”). All inter-company transactions and balances have been eliminated on consolidation. Amounts in the unaudited consolidated condensed financial statements are expressed in U.S. dollars.

On April 18, 2013, ESW formed ESWCT, a wholly owned subsidiary. ESWCT, a Delaware corporation, is the entity that houses ESW’s San Diego manufacturing operations. ESWCT is located 7706 Trade Street, San Diego, CA, 92121.

REVERSE STOCK-SPLIT

REVERSE STOCK-SPLIT

On May 24, 2013, ESW affected a one-for-two thousand reverse stock split of its common stock. As a result all outstanding common stock, and per share amounts contained in the unaudited consolidated condensed financial statements and related notes have been retroactively adjusted to reflect this reverse stock-split for all periods presented. No fractional shares were issued resulting in a decrease to the outstanding shares on a post-split basis. In lieu of fractional shares, holders were paid cash equal to the number of shares of common stock held by any such holder immediately prior to the reverse stock split that were not combined into whole shares, multiplied by the fair market value of one pre-reverse stock split share.  In lieu of issuing fractional shares, the Company paid holders cash in aggregate of $51,516.

ESTIMATES

ESTIMATES

The preparation of unaudited consolidated condensed financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited consolidated condensed financial statements and the reported amounts of revenue and expense during the reporting period. Actual results could differ from those estimates. Significant estimates include amounts for inventory valuation, elements of an asset acquisition as of the date of acquisition, impairment of and useful lives of property plant and equipment, share-based compensation, conversion option derivative liability, warranty provision, accrued liabilities and accounts receivable exposures.

ALLOWANCE FOR DOUBTFUL ACCOUNTS

ALLOWANCE FOR DOUBTFUL ACCOUNTS

The Company extends unsecured credit to its customers in the ordinary course of business but mitigates the associated credit risk by performing credit checks and actively pursuing past due accounts. An allowance for doubtful accounts is estimated and recorded based on management's assessment of the credit history with the customer and the current relationships with them. On this basis management has determined that an allowance for doubtful accounts of $221,212 was appropriate as of both June 30, 2013 and December 31, 2012, respectively.

INVENTORY

INVENTORY

Inventory is stated at the lower of cost or market determined using the first-in, first-out method. Inventory is periodically reviewed for use and obsolescence, and adjusted as necessary. Inventory consists of raw materials, work-in-process, finished goods and parts.

PROPERTY, PLANT AND EQUIPMENT UNDER CONSTRUCTION

PROPERTY, PLANT AND EQUIPMENT UNDER CONSTRUCTION

The Company capitalizes customized equipment built to be used in the future day to day operations at cost. Once complete and available for use, the cost for accounting purposes is transferred to property, plant and equipment, where normal depreciation rates apply.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are recorded at cost. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets, generally 5 to 7 years. Maintenance and repairs are charged to operations as incurred. Significant renewals and betterments are capitalized.

IMPAIRMENT OF LONG-LIVED ASSETS

IMPAIRMENT OF LONG-LIVED ASSETS

The Company follows the Accounting Standards Codification (“ASC”) Topic 360, which requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the assets' carrying amounts may not be recoverable. In performing the review for recoverability, if future undiscounted cash flows (excluding interest charges) from the use and ultimate disposition of the assets are less than their carrying values, an impairment loss represented by the difference between its fair value and carrying value, is recognized. Properties held for sale are recorded at the lower of the carrying amount or the expected sales price less costs to sell. Management reviewed certain assets for impairment in the first quarter of 2012 (see Note 7 for details).

PATENTS AND TRADEMARKS

PATENTS AND TRADEMARKS

Patents and trademarks are measured at the cost incurred to acquire them from an independent third party (see Note 3). Topic 350-20, Goodwill, and 350-30, General Intangibles Other than Goodwill, in the Accounting Standards Codification ("ASC") requires intangible assets with a finite life be tested for impairment whenever events or circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable. An impairment loss would be recognized when the carrying amount of an asset exceeds the estimated discounted cash flow used in determining the fair value of the asset. Future impairment tests for Patent and Trademarks will be performed annually in the fiscal fourth quarter, or sooner if warranted.

Patents and trademarks will be amortized on a straight-line basis over their estimated useful lives of five years. Amortization expense was $0 for the six and three month periods ended June 30, 2013 and 2012.

FAIR VALUE OF FINANCIAL INSTRUMENTS

FAIR VALUE OF FINANCIAL INSTRUMENTS

ASC Topic 820 defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Included in the ASC Topic 820 framework is a three level valuation inputs hierarchy with Level 1 being inputs and transactions that can be effectively fully observed by market participants spanning to Level 3 where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. The Company discloses the lowest level input significant to each category of asset or liability valued within the scope of ASC Topic 820 and the valuation method as exchange, income or use. The Company uses inputs which are as observable as possible and the methods most applicable to the specific situation of each company or valued item.

The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities approximate fair value because of their short-term nature. Per ASC Topic 820 framework these are considered Level 2 inputs where inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Our conversion option derivative liability, which is measured at fair value on a recurring basis, is measured using Level 3 inputs.

Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in the interest rates. The promissory notes payable and loan payable both have fixed interest rates therefore the Company is exposed to interest rate risk in that they could not benefit from a decrease in market interest rates. In seeking to minimize the risks from interest rate fluctuations, the Company manages exposure through its normal operating and financing activities.

DERIVATIVE FINANCIAL INSTRUMENTS

DERIVATIVE FINANCIAL INSTRUMENTS

The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks.

The Company reviews the terms of convertible debt, equity instruments and other financing arrangements to determine whether there are embedded derivative instruments, including embedded conversion options that are required to be bifurcated and accounted for separately as a derivative financial instrument. Also, in connection with the issuance of financing instruments, the Company may issue freestanding options or warrants to employees and non-employees in connection with consulting or other services. These options or warrants may, depending on their terms, be accounted for as derivative instrument liabilities, rather than as equity.

Derivative financial instruments are initially measured at their fair value. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. To the extent that the initial fair values of the freestanding and/or bifurcated derivative instrument liabilities exceed the total proceeds received an immediate charge to income is recognized in order to initially record the derivative instrument liabilities at their fair value.

The discount from the face value of the convertible debt or equity instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated rate of interest on the instrument, is amortized over the life of the instrument through periodic charges to income, using the effective interest method.

The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. If reclassification is required, the fair value of the derivative instrument, as of the determination date, is reclassified. Any previous charges or credits to income for changes in the fair value of the derivative instrument are not reversed. Derivative instrument liabilities are classified in the unaudited consolidated condensed balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within twelve months of the balance sheet date.

REVENUE RECOGNITION

REVENUE RECOGNITION

The Company derives revenue primarily from the sale of its catalytic products. In accordance with Staff Accounting Bulletin No. 104, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed or determinable and collection is reasonably assured.

The Company also derives revenue (approximately 8.5% and 8.4% of total revenue during the six month period ended June 30, 2013 and 2012, respectively) from providing air testing and environmental certification services. Revenues are recognized upon delivery of testing services when persuasive evidence of an arrangement exists and collection of the related receivable is reasonably assured.

LOSS PER COMMON SHARE

LOSS PER COMMON SHARE

Loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Common stock equivalents are excluded from the computation of diluted loss per share when their effect is anti-dilutive.

INCOME TAXES

INCOME TAXES

Income taxes are computed in accordance with the provisions of ASC Topic 740, which requires, among other things, a liability approach to calculating deferred income taxes. The Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement carrying amounts and tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. The Company is required to make certain estimates and judgments about the application of tax law, the expected resolution of uncertain tax positions and other matters. In the event that uncertain tax positions are resolved for amounts different than the Company's estimates, or the related statutes of limitations expire without the assessment of additional income taxes, the Company will be required to adjust the amounts of the related assets and liabilities in the period in which such events occur.

Such adjustments may have a material impact on ESW's income tax provision and results of operations.

SHIPPING AND HANDLING COSTS

SHIPPING AND HANDLING COSTS

The Company’s shipping and handling costs of $48,277 and $47,062 are included in cost of sales for the six month periods ended June 30, 2013 and 2012, respectively. For the three month periods ended June 30, 2013 and 2012 shipping and handling costs amounted to $27,417 and $20,519, respectively. Additionally, the Company has recorded recoveries of these costs amounting to $40,377 and $35,997, which are included in revenues for the six month periods ended June 30, 2013 and 2012, respectively. For the three month periods ended March 31, 2013 and 2012 shipping and handling revenues amounted to, $25,944 and $13,496, respectively.

RESEARCH AND DEVELOPMENT

RESEARCH AND DEVELOPMENT

The Company is engaged in research and development work. Research and development costs are charged as operating expense of the Company as incurred. Any grant money received for research and development work is used to offset these expenditures. For the six month periods ended June 30, 2013 and 2012, the Company expensed $240,611 and $314,318, net of grant revenues, respectively, towards research and development costs. For the three month periods ended June 30, 2013 and 2012, the Company expensed $158,871 and $185,770, net of grant revenues, respectively, towards research and development costs. For the six month periods ended June 30, 2013 and 2012, gross research and development expense, excluding any offsetting grant revenues, amounted to $281,557 and $314,318, respectively, and grant money amounted to $40,946 and $0, respectively. For the three month periods ended June 30, 2013 and 2012, gross research and development expense, excluding any offsetting grant revenues, amounted to $199,817 and $185,770, respectively, and grant money amounted to $40,946 and $0, respectively.

FOREIGN CURRENCY TRANSLATION

FOREIGN CURRENCY TRANSLATION

The functional currency of the Company and its foreign subsidiaries is the U.S. dollar. All of the Company’s revenue and materials purchased from suppliers are denominated in, or linked to, the U.S. dollar. Transactions denominated in currencies other than the functional currency are converted to the functional currency on the transaction date, and any resulting assets or liabilities are further translated at each reporting date and at settlement. Gains and losses recognized upon such translations are included within foreign exchange gain (loss) in the unaudited consolidated condensed statements of operations and comprehensive loss.

PRODUCT WARRANTIES

PRODUCT WARRANTIES

The Company provides for estimated warranty costs at the time of sale and accrues for specific items at the time their existence is known and the amounts are determinable. The Company estimates warranty costs using standard quantitative measures based on industry warranty claim experience and evaluation of specific customer warranty issues. The Company currently estimates warranty costs as 2% of revenue. With the recent re-verification of the LongMile-S™, Horizon™ Phoenix™ and Lonestar™ products, ESW has estimated a one-time charge of $1,000,000 related to its assumption of warranties for legacy Cleaire products in the field. ESW has also estimated a one-time charge of $504,900 as a potential one-off warranty expenses associated with the ThermaCat, the warranty charges are based on estimating number of operational units, average remaining life and cost of warrantable failure. These amounts, as well as the 2% provision have been included in warranty provision as of June 30, 2013.

As of June 30, 2013 and December 31, 2012, $1,648,158 and $143,564, respectively, were accrued as warranty provisions on the balance sheet. For the six month periods ended June 30, 2013 and 2012, the total warranty, service, service travel and installation costs included in cost of revenue were $1,581,834 and $142,434, respectively. For the three month periods ended June 30, 2013 and 2012, the total warranty, service, service travel and installation costs included in cost of revenue were $1,562,722 and $95,824, respectively.

SEGMENT REPORTING

SEGMENT REPORTING

ASC 280-10, "Disclosures about Segments of an Enterprise and Related Information”, establishes standards for the way that public business enterprises report information about operating segments in the Company’s unaudited consolidated condensed financial statements. Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. ESW operates in two reportable segments; medium and heavy duty diesel retrofit operations and air testing services (see Note 17). ESW’s chief operating decision maker is the Company’s Executive Chairman.

COMPARATIVE FIGURES

COMPARATIVE FIGURES

Certain 2012 figures have been reclassified to conform to the current consolidated condensed financial statement presentation.

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SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2013

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 20 - SUBSEQUENT EVENTS

CHANGES IN MANAGEMENT

On August 1, 2013, Environmental Solutions Worldwide, Inc. (the “Company”) appointed Brian Webster to the position of Chief Operating Officer.  The terms of Mr. Webster’s employment were not materially amended in connection with this appointment. Virendra Kumar, the Company’s previous Vice President of Operations, was promoted to Chief Commercial Officer on August 1, 2013.  Concurrently on August 1, 2013, Frank Haas’s title was changed from Chief Regulatory and Technology Officer of the Company to Director of Engineering.

CHANGES IN AGREEMENTS

On August 1, 2013, the Company's Board ratified a change to the compensation terms under Services Agreement between the Company and Orchard Capital Corporation. Compensation under the agreement was increased to $430,000 from $300,000 per annum effective August 1, 2013.

CHANGES IN EXECUTIVE COMPENSATION

On August 1, 2013, upon the recommendation of the Compensation Committee the Company's Board ratified a change to the compensation for the Chief Commercial Officer and Chief Financial Officer. Compensation for both positions was increased to $180,000 from $150,000 per annum effective August 1, 2013. For 2013 the Non-equity incentive plan opportunity was ratified at $65,000 for the two positions, non-equity incentive compensation is calculated by assigning 70% weight to quantitative financial goals (35% to each of revenue and EBITDA) and 30% to non-quantitative goals.

 

CHANGES IN BOARD COMPENSATION

On August 1, 2013, the Company's Board ratified a change to the board fee composition. The Chairman of the Audit Committee and Chairman of the Compensation Committee each earn a fee equated to $70,000 per annum, the board approved amendment to the payout of the fees with up to $36,000 paid in cash ($3,000 per month), and $34,000 paid in restricted stock at $80 per share with a 3 year vesting period. For other board members (excluding Executive Chairman, Chairman of the Audit Committee, and Chairman of the Compensation Committee), each board member earns a fee of $40,000 per annum, the board approved amendment to the payout of the fees with up to $20,000 per annum, payable in cash at the board members election, and the remaining portion in stock issued at $80 per share, with a three year vesting period from the time of issuance.

On August 1, 2013, the Company's Board approved a one-time issuance to each board member (excluding Executive Chairman) 500 shares of restricted stock, with 167 shares vested at the time of issuance and with a remaining 2 years vesting period from the time of issuance. The shares are related to compensation for 2012 restricted stock issuance that was not completed in 2012.

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PROPERTY, PLANT AND EQUIPMENT - Components of property, plant and equipment (Details) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	$ 4,676,722	$ 4,118,344
Less: accumulated depreciation	(3,074,679)	(2,735,691)
Property plant and equipment, net	1,602,043	1,382,653
Plant, machinery and equipment
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	3,569,104	3,164,175
Office equipment
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	130,914	75,572
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	1,063	2,893
Vehicles
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	17,038
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property plant and equipment, gross	$ 958,603	$ 875,704

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INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of open tax years, by major tax jurisdiction

United States – Federal	2009 – present
United States – State	2009 – present
Canada – Federal	2010 – present
Canada – Provincial	2010 – present

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SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	3 Months Ended				6 Months Ended
	Jun. 30, 2013	Mar. 31, 2013	Jun. 30, 2012	Mar. 31, 2012	Jun. 30, 2013 Segment	Jun. 30, 2012	Dec. 31, 2012
Accounting Policies [Abstract]
Allowance for doubtful accounts receivable	$ 221,212				$ 221,212		$ 221,212
Revenue percentage of emissions testing and environmental certification services					8.50%	8.40%
Shipping and handling costs	27,417		20,519		48,277	47,062
Shipping and handling costs revenue		25,944		13,496	40,377	35,997
Research and development expense, net of grant revenues	158,871		185,770		240,611	314,318
Gross research and development expense, excluding any offsetting grant revenues	199,817		185,770		281,557	314,318
Grant money	40,946		0		40,946	0
Estimated warranty cost charged against percentage of revenue	2.00%				2.00%
Accrued warranty provision	1,648,158				1,648,158		143,564
Warranty, service, service travel and installation costs	1,562,722		95,824		1,581,834	142,434
Number of reportable segments					2
Estimated one time charge for assumption of warranties for products					1,000,000
Estimated one time charge for assumption of warranties for ThermaCat					$ 504,900

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PROPERTY, PLANT AND EQUIPMENT (Detail Textuals) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2012	Dec. 31, 2012	Mar. 31, 2012 Furniture and fixtures	Mar. 31, 2012 Office equipment
Property, Plant and Equipment [Line Items]
Carrying value of assets					$ 0	$ 0
Property, plant and equipment under construction	122,827			350,431
Impairment charges			$ 28,945

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LOAN PAYABLE (Tables)

6 Months Ended

Jun. 30, 2013

Debt Disclosure [Abstract]

Schedule of loan maturities based on outstanding principal

Year Ending December 31,	Amount
2013 (excluding 6 months ended June 30, 2013)	$ 34,721
2014	71,022
2015	73,182
2016	75,408
Thereafter	184,596
Total	$438,929

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STOCK OPTIONS AND WARRANT GRANTS - Summary of option transactions, including those granted pursuant to the terms of certain employment and other agreements (Details) (Stock options, USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Stock options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding	588	1,788
Expired	(50)	(1,200)
Outstanding	538	588
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
OUTSTANDING	$ 1,000	$ 1,200
Expired	$ (2,000)	$ (1,300)
OUTSTANDING	$ 901	$ 1,000

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OPERATING SEGMENTS (Detail Textuals)	6 Months Ended
	Jun. 30, 2013 Segment	Jun. 30, 2012
Segment Reporting [Abstract]
Number of reportable segments	2
Revenue of net property, plant and equipment outside united states	less than 10%	less than 10%

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STOCKHOLDERS' EQUITY (Detail Textuals 1) (USD $)	6 Months Ended		0 Months Ended	1 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Dec. 10, 2010 Stock incentive plan 2010 Restricted stock Executive Chairman	Feb. 28, 2013 Stock incentive plan 2010 Restricted stock Executive Chairman	Dec. 31, 2010 Stock incentive plan 2010 Restricted stock Executive Chairman
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of restricted shares of common stock approved to issue					4,114
Number of restricted shares of common stock issued from treasury			2,057	2,057
Fair value of each grant of restricted common shares	$ 152,243	$ 0

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ASSET ACQUISITION (Detail Textuals) (Cleaire Advanced Emission Controls, LLC, Asset Purchase Agreement, USD $) In Millions, unless otherwise specified	Apr. 18, 2013
Cleaire Advanced Emission Controls, LLC | Asset Purchase Agreement
Business Acquisition [Line Items]
Purchase price	$ 1.4
Total cash consideration paid	$ 1.4

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COMMITMENTS AND CONTINGENCIES (Detail Textuals) (USD $)	1 Months Ended		0 Months Ended
	Nov. 24, 2004 Lease Agreement sqft	Sep. 24, 2012 Second Lease Amendment Agreement Nappen & Associates	Jun. 07, 2013 Commercial Real Estate Lease Trepte Industrial Park, Ltd. sqft
Commitments And Contingencies [Line Items]
Area of property leased	40,220		18,000
Term of lease		5 years	37 months
Extended period of lease			36 months
Lease rent per month			$ 15,300
Base rent of lease			$ 155,600

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RISK MANAGEMENT

6 Months Ended

Jun. 30, 2013

Risks and Uncertainties [Abstract]

RISK MANAGEMENT

NOTE 19 - RISK MANAGEMENT

CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE

The Company's cash balances are maintained in various banks in Canada and the United States. Deposits held in banks in the United States are insured up to $250,000 per depositor for each bank by the Federal Deposit Insurance Corporation. Deposits held in banks in Canada are insured up to $100,000 Canadian per depositor for each bank by The Canada Deposit Insurance Corporation, a federal crown corporation. Actual balances at times may exceed these limits.

Accounts Receivable and Concentrations of Credit Risk: The Company performs on-going credit evaluations of its customers' financial condition and generally does not require collateral from its customers. Three of its customers accounted for 26.8%, 14.5% and 10.1%, respectively, of the Company's revenue during the six month period ended June 30, 2013 and 36.3%, 27.1% and 6.1%, respectively, of its accounts receivable as of June 30, 2013.

Three of its customers accounted for 19.5%, 11.4% and 10.6%, respectively, of the Company's revenue during the six month period ended June 30, 2012 and 26.9%, 21.0% and 13.1%, respectively, of its accounts receivable as of June 30, 2012.

For the six month period ended June 30, 2013, the Company purchased approximately 13.4% and 11.1% of its inventory from two vendors. For the six month period ended June 30, 2012, the Company purchased approximately 20.1% and 15.1% of its inventory from two vendors. The accounts payable to these vendors aggregated $466,433 and $334,575 as of June 30, 2013 and 2012, respectively.

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CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Operating Activities:
Net loss	$ (4,582,452)	$ (684,268)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property, plant and equipment	339,019	294,804
Loss on impairment of property, plant and equipment		42,674
Interest on promissory notes payable	72,311
Amortization of discount on promissory notes payable	46,437
Change in fair value of conversion option derivative liability	1,038,323
Stock-based compensation	172,953	41,417
Allowance for doubtful accounts		213,108
Warranty provision	1,504,900
Loss on write down of inventory	230,002	107,360
Gain on disposal of property and equipment		(13,729)
Gain on deconsolidation of subsidiary		(453,900)
Total adjustments to reconcile net loss to net cash used in operating activities	3,403,945	231,734
Decrease in cash flows from operating activities resulting from changes in:
Accounts receivable	276,626	(547,312)
Inventory	(1,241,289)	121,008
Prepaid expenses and sundry assets	(252,511)	137,767
Accounts payable and accrued liabilities	133,014	(264,675)
Customer deposits	17,732
Operating capital, Total	(1,066,428)	(553,212)
Net cash used in operating activities	(2,244,935)	(1,005,746)
Investing activities:
Proceeds from sale of property, plant and equipment		13,729
Acquisition of patent and trademarks	(42,000)
Acquisition of property, plant and equipment	(275,688)	(148,019)
Addition to property, plant and equipment under construction	(55,118)	(158,579)
Net cash used in investing activities	(372,806)	(292,869)
Financing activities:
Proceeds from notes payable to related parties	5,000,000
Payment for fractional shares	(51,516)
Proceeds of loan payable		280,787
Repayment of loan payable	(34,204)	(6,024)
Repayment of capital lease obligation		(1,241)
Net cash provided by financing activities	4,914,280	273,522
Net change in cash and equivalents	2,296,539	(1,025,093)
Cash and cash equivalents, beginning of period	253,998	1,103,649
Cash and cash equivalents, end of period	2,550,537	78,556
Supplemental disclosures:
Cash interest paid	6,884
Property, plant and equipment included in accounts payable	$ 80,234

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SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2013

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

BASIS OF CONSOLIDATION

The unaudited consolidated condensed financial statements include the accounts of the Company and its wholly-owned subsidiaries, ESWA, ESW Technologies Inc. (“ESWT”), ESW Canada Inc. (“ESWC”), ESW CleanTech Inc (“ESWCT”) and Technology Fabricators Inc. (“TFI”). All inter-company transactions and balances have been eliminated on consolidation. Amounts in the unaudited consolidated condensed financial statements are expressed in U.S. dollars.

On April 18, 2013, ESW formed ESWCT, a wholly owned subsidiary. ESWCT, a Delaware corporation, is the entity that houses ESW’s San Diego manufacturing operations. ESWCT is located 7706 Trade Street, San Diego, CA, 92121.

REVERSE STOCK-SPLIT

On May 24, 2013, ESW affected a one-for-two thousand reverse stock split of its common stock. As a result all outstanding common stock, and per share amounts contained in the unaudited consolidated condensed financial statements and related notes have been retroactively adjusted to reflect this reverse stock-split for all periods presented. No fractional shares were issued resulting in a decrease to the outstanding shares on a post-split basis. In lieu of fractional shares, holders were paid cash equal to the number of shares of common stock held by any such holder immediately prior to the reverse stock split that were not combined into whole shares, multiplied by the fair market value of one pre-reverse stock split share.  In lieu of issuing fractional shares, the Company paid holders cash in aggregate of $51,516.

ESTIMATES

The preparation of unaudited consolidated condensed financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited consolidated condensed financial statements and the reported amounts of revenue and expense during the reporting period. Actual results could differ from those estimates. Significant estimates include amounts for inventory valuation, elements of an asset acquisition as of the date of acquisition, impairment of and useful lives of property plant and equipment, share-based compensation, conversion option derivative liability, warranty provision, accrued liabilities and accounts receivable exposures.

ALLOWANCE FOR DOUBTFUL ACCOUNTS

The Company extends unsecured credit to its customers in the ordinary course of business but mitigates the associated credit risk by performing credit checks and actively pursuing past due accounts. An allowance for doubtful accounts is estimated and recorded based on management's assessment of the credit history with the customer and the current relationships with them. On this basis management has determined that an allowance for doubtful accounts of $221,212 was appropriate as of both June 30, 2013 and December 31, 2012, respectively.

INVENTORY

Inventory is stated at the lower of cost or market determined using the first-in, first-out method. Inventory is periodically reviewed for use and obsolescence, and adjusted as necessary. Inventory consists of raw materials, work-in-process, finished goods and parts.

PROPERTY, PLANT AND EQUIPMENT UNDER CONSTRUCTION

The Company capitalizes customized equipment built to be used in the future day to day operations at cost. Once complete and available for use, the cost for accounting purposes is transferred to property, plant and equipment, where normal depreciation rates apply.

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are recorded at cost. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets, generally 5 to 7 years. Maintenance and repairs are charged to operations as incurred. Significant renewals and betterments are capitalized.

IMPAIRMENT OF LONG-LIVED ASSETS

The Company follows the Accounting Standards Codification (“ASC”) Topic 360, which requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the assets' carrying amounts may not be recoverable. In performing the review for recoverability, if future undiscounted cash flows (excluding interest charges) from the use and ultimate disposition of the assets are less than their carrying values, an impairment loss represented by the difference between its fair value and carrying value, is recognized. Properties held for sale are recorded at the lower of the carrying amount or the expected sales price less costs to sell. Management reviewed certain assets for impairment in the first quarter of 2012 (see Note 7 for details).

PATENTS AND TRADEMARKS

Patents and trademarks are measured at the cost incurred to acquire them from an independent third party (see Note 3). Topic 350-20, Goodwill, and 350-30, General Intangibles Other than Goodwill, in the Accounting Standards Codification ("ASC") requires intangible assets with a finite life be tested for impairment whenever events or circumstances indicate that the carrying amount of an asset (or asset group) may not be recoverable. An impairment loss would be recognized when the carrying amount of an asset exceeds the estimated discounted cash flow used in determining the fair value of the asset. Future impairment tests for Patent and Trademarks will be performed annually in the fiscal fourth quarter, or sooner if warranted.

Patents and trademarks will be amortized on a straight-line basis over their estimated useful lives of five years. Amortization expense was $0 for the six and three month periods ended June 30, 2013 and 2012.

FAIR VALUE OF FINANCIAL INSTRUMENTS

ASC Topic 820 defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Included in the ASC Topic 820 framework is a three level valuation inputs hierarchy with Level 1 being inputs and transactions that can be effectively fully observed by market participants spanning to Level 3 where estimates are unobservable by market participants outside of the Company and must be estimated using assumptions developed by the Company. The Company discloses the lowest level input significant to each category of asset or liability valued within the scope of ASC Topic 820 and the valuation method as exchange, income or use. The Company uses inputs which are as observable as possible and the methods most applicable to the specific situation of each company or valued item.

The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities approximate fair value because of their short-term nature. Per ASC Topic 820 framework these are considered Level 2 inputs where inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Our conversion option derivative liability, which is measured at fair value on a recurring basis, is measured using Level 3 inputs.

Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in the interest rates. The promissory notes payable and loan payable both have fixed interest rates therefore the Company is exposed to interest rate risk in that they could not benefit from a decrease in market interest rates. In seeking to minimize the risks from interest rate fluctuations, the Company manages exposure through its normal operating and financing activities.

DERIVATIVE FINANCIAL INSTRUMENTS

The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks.

The Company reviews the terms of convertible debt, equity instruments and other financing arrangements to determine whether there are embedded derivative instruments, including embedded conversion options that are required to be bifurcated and accounted for separately as a derivative financial instrument. Also, in connection with the issuance of financing instruments, the Company may issue freestanding options or warrants to employees and non-employees in connection with consulting or other services. These options or warrants may, depending on their terms, be accounted for as derivative instrument liabilities, rather than as equity.

Derivative financial instruments are initially measured at their fair value. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. To the extent that the initial fair values of the freestanding and/or bifurcated derivative instrument liabilities exceed the total proceeds received an immediate charge to income is recognized in order to initially record the derivative instrument liabilities at their fair value.

The discount from the face value of the convertible debt or equity instruments resulting from allocating some or all of the proceeds to the derivative instruments, together with the stated rate of interest on the instrument, is amortized over the life of the instrument through periodic charges to income, using the effective interest method.

The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. If reclassification is required, the fair value of the derivative instrument, as of the determination date, is reclassified. Any previous charges or credits to income for changes in the fair value of the derivative instrument are not reversed. Derivative instrument liabilities are classified in the unaudited consolidated condensed balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within twelve months of the balance sheet date.

REVENUE RECOGNITION

The Company derives revenue primarily from the sale of its catalytic products. In accordance with Staff Accounting Bulletin No. 104, revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the amount is fixed or determinable and collection is reasonably assured.

The Company also derives revenue (approximately 8.5% and 8.4% of total revenue during the six month period ended June 30, 2013 and 2012, respectively) from providing air testing and environmental certification services. Revenues are recognized upon delivery of testing services when persuasive evidence of an arrangement exists and collection of the related receivable is reasonably assured.

LOSS PER COMMON SHARE

Loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Common stock equivalents are excluded from the computation of diluted loss per share when their effect is anti-dilutive.

INCOME TAXES

Income taxes are computed in accordance with the provisions of ASC Topic 740, which requires, among other things, a liability approach to calculating deferred income taxes. The Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been recognized in its financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement carrying amounts and tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. The Company is required to make certain estimates and judgments about the application of tax law, the expected resolution of uncertain tax positions and other matters. In the event that uncertain tax positions are resolved for amounts different than the Company's estimates, or the related statutes of limitations expire without the assessment of additional income taxes, the Company will be required to adjust the amounts of the related assets and liabilities in the period in which such events occur.

Such adjustments may have a material impact on ESW's income tax provision and results of operations.

SHIPPING AND HANDLING COSTS

The Company’s shipping and handling costs of $48,277 and $47,062 are included in cost of sales for the six month periods ended June 30, 2013 and 2012, respectively. For the three month periods ended June 30, 2013 and 2012 shipping and handling costs amounted to $27,417 and $20,519, respectively. Additionally, the Company has recorded recoveries of these costs amounting to $40,377 and $35,997, which are included in revenues for the six month periods ended June 30, 2013 and 2012, respectively.For the three month periods ended March 31, 2013 and 2012 shipping and handling revenues amounted to, $25,944 and $13,496, respectively.

RESEARCH AND DEVELOPMENT

The Company is engaged in research and development work. Research and development costs are charged as operating expense of the Company as incurred. Any grant money received for research and development work is used to offset these expenditures. For the six month periods ended June 30, 2013 and 2012, the Company expensed $240,611 and $314,318, net of grant revenues, respectively, towards research and development costs. For the three month periods ended June 30, 2013 and 2012, the Company expensed $158,871 and $185,770, net of grant revenues, respectively, towards research and development costs. For the six month periods ended June 30, 2013 and 2012, gross research and development expense, excluding any offsetting grant revenues, amounted to $281,557 and $314,318, respectively, and grant money amounted to $40,946 and $0, respectively. For the three month periods ended June 30, 2013 and 2012, gross research and development expense, excluding any offsetting grant revenues, amounted to $199,817 and $185,770, respectively, and grant money amounted to $40,946 and $0, respectively.

FOREIGN CURRENCY TRANSLATION

The functional currency of the Company and its foreign subsidiaries is the U.S. dollar. All of the Company’s revenue and materials purchased from suppliers are denominated in, or linked to, the U.S. dollar. Transactions denominated in currencies other than the functional currency are converted to the functional currency on the transaction date, and any resulting assets or liabilities are further translated at each reporting date and at settlement. Gains and losses recognized upon such translations are included within foreign exchange gain (loss) in the unaudited consolidated condensed statements of operations and comprehensive loss.

PRODUCT WARRANTIES

The Company provides for estimated warranty costs at the time of sale and accrues for specific items at the time their existence is known and the amounts are determinable. The Company estimates warranty costs using standard quantitative measures based on industry warranty claim experience and evaluation of specific customer warranty issues. The Company currently estimates warranty costs as 2% of revenue. With the recent re-verification of the LongMile-S™, Horizon™ Phoenix™ and Lonestar™ products, ESW has estimated a one-time charge of $1,000,000 related to its assumption of warranties for legacy Cleaire products in the field. ESW has also estimated a one-time charge of $504,900 as a potential one-off warranty expenses associated with the ThermaCat, the warranty charges are based on estimating number of operational units, average remaining life and cost of warrantable failure. These amounts, as well as the 2% provision have been included in warranty provision as of June 30, 2013.

As of June 30, 2013 and December 31, 2012, $1,648,158 and $143,564, respectively, were accrued as warranty provisions on the balance sheet. For the six month periods ended June 30, 2013 and 2012, the total warranty, service, service travel and installation costs included in cost of revenue were $1,581,834 and $142,434, respectively. For the three month periods ended June 30, 2013 and 2012, the total warranty, service, service travel and installation costs included in cost of revenue were $1,562,722 and $95,824, respectively.

SEGMENT REPORTING

ASC 280-10, "Disclosures about Segments of an Enterprise and Related Information”, establishes standards for the way that public business enterprises report information about operating segments in the Company’s unaudited consolidated condensed financial statements. Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. ESW operates in two reportable segments; medium and heavy duty diesel retrofit operations and air testing services (see Note 17). ESW’s chief operating decision maker is the Company’s Executive Chairman.

COMPARATIVE FIGURES

Certain 2012 figures have been reclassified to conform to the current consolidated condensed financial statement presentation.

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CASH AND CASH EQUIVALENTS

6 Months Ended

Jun. 30, 2013

Cash and Cash Equivalents [Abstract]

CASH AND CASH EQUIVALENTS

NOTE 5 - CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash and highly liquid investments purchased with original maturities of generally 90 days or less at the date of purchase. At June 30, 2013 and December 31, 2012, all of the Company's cash and cash equivalents consisted of cash.

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LOSS PER SHARE (Detail Textuals) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Senior Secured Convertible Promissory Note
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of shares excluded from the computation of diluted loss per share			62,500
Conversion price	$ 80		$ 80
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of shares excluded from the computation of diluted loss per share	538	712	538	712
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of shares excluded from the computation of diluted loss per share	0	772	0	772

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ASSET ACQUISITION

6 Months Ended

Jun. 30, 2013

Business Combinations [Abstract]

ASSET ACQUISITION

NOTE 3 – ASSET ACQUISITION

On April 18, 2013, ESW through a new wholly owned subsidiary ESWCT, completed the transactions contemplated by the Asset Purchase Agreement, dated April 1, 2013with David P. Stapleton (the “Receiver”), as the receiver for Cleaire Advanced Emission Controls, LLC, a Delaware limited liability company.  Prior to shutdown of its operations in January 2013, Cleaire was engaged in the design, development and manufacturing of retrofit emission control systems for diesel engines. Subject to the terms and conditions of the asset purchase agreement, the Company was selected as (and agreed to act as) the “stalking horse bidder” to buy certain of Cleaire’s assets for a purchase price of $1.4 million plus a portion of gross profit realized on a certain purchase order. The purchased assets included inventory, machinery and equipment and patents and trademarks.

Upon the completion of the Asset Purchase Agreement and in accordance with FASB ASC 805 Business Combinations, the Company determined that the above noted Asset Purchase Agreement transaction does not constitute a business combination, and accordingly has accounted for it as an asset acquisition. The total consideration paid was $1.4 million in cash, plus a portion of gross profit realized on a certain purchase order.

The purchase price allocation is allocated based on the relative fair value of the assets acquired at the asset acquisition date:

Assets acquired		April 18, 2013
Inventory	$	1,260,000
Machinery and equipment		98,000
Patents and trademarks		42,000
	$	1,400,000

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SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals 1) (USD $)	1 Months Ended	3 Months Ended		6 Months Ended
	May 24, 2013	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives of property, plant and equipment				5 to 7 years
Depreciation methods				straight-line basis
Reverse stock split description	one-for-two thousand
Cash paid to holders in lieu of issuance of fractional shares	$ 51,516
Amortization expense		57,458	38,935	112,578	115,117
Patents and Trademarks
Finite-Lived Intangible Assets [Line Items]
Estimated life				5 years
Amortization expense		$ 0	$ 0	$ 0	$ 0
Amortization method				straight-line basis

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ASSET ACQUISITION (Tables)

6 Months Ended

Jun. 30, 2013

Business Combinations [Abstract]

Schedule of purchase price allocation is allocated based on the relative fair value of the assets acquired at the asset acquisition date

Assets acquired		April 18, 2013
Inventory	$	1,260,000
Machinery and equipment		98,000
Patents and trademarks		42,000
	$	1,400,000

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SENIOR SECURED CONVERTIBLE PROMISSORY NOTES (Tables)

6 Months Ended

Jun. 30, 2013

Senior Notes [Abstract]

Schedule of senior secured convertible promissory notes

		Six months ended June 30, 2013		Year ended December 31, 2012
Face value of March 22, 2013 notes payable	$	1,400,000	$
Face value of April 23, 2013 notes payable		1,600,000
Face value of June 27, 2013 notes payable		2,000,000		-
Total face value of promissory notes payable		5,000,000
Discount on promissory notes payable		(3,079,102)		-
Amortization of discount on promissory notes payable		46,437		-
	$	1,967,335	$	-

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OPERATING SEGMENTS (Details 1) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]
Total Assets	$ 8,722,615	$ 5,405,118
Property, plant and equipment under construction	122,827	350,431
Property, plant and equipment	1,602,043	1,382,653
Accounts receivable	1,045,694	1,322,320
Inventories	2,973,565	1,962,278
Patents	42,000
MHDD Retrofit
Segment Reporting Information [Line Items]
Total Assets	4,904,410	3,614,649
Property, plant and equipment under construction		1,399
Property, plant and equipment	433,108	205,135
Accounts receivable	990,229	1,203,355
Inventories	2,966,343	1,952,276
Patents	42,000
Air testing
Segment Reporting Information [Line Items]
Total Assets	1,417,512	1,776,344
Property, plant and equipment under construction	122,827	349,032
Property, plant and equipment	1,168,935	1,177,518
Accounts receivable	55,465	118,965
Inventories	7,222	10,002
Patents
Unallocated
Segment Reporting Information [Line Items]
Total Assets	2,400,693	14,125
Property, plant and equipment under construction
Property, plant and equipment
Accounts receivable
Inventories
Patents

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OPERATING SEGMENTS (Tables)

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

Schedule of operations of the Company's reportable segments

For the six months period ended June 30, 2013
		MHDD Retrofit		Air Testing		Unallocated		Total
Revenue	$	4,344,324	$	401,021	$	-	$	4,745,345
Net loss	$	(1,770,395)	$	(483,936)	$	(2,328,121)	$	(4,582,452)
For the three months period ended June 30, 2013
		MHDD Retrofit		Air Testing		Unallocated		Total
Revenue	$	3,105,196	$	184,307	$	-	$	3,289,503
Net loss	$	(1,592,915)	$	(287,573)	$	(2,071,278)	$	(3,951,766)
As of June 30, 2013
		MHDD Retrofit		Air Testing		Unallocated		Total
Total assets	$	4,904,410	$	1,417,512	$	2,400,693	$	8,722,615
Property, plant and equipment
under construction	$	-	$	122,827	$	-	$	122,827
Property, plant and equipment	$	433,108	$	1,168,935	$	-	$	1,602,043
Accounts receivable	$	990,229	$	55,465	$	-	$	1,045,694
Inventories	$	2,966,343	$	7,222	$	-	$	2,973,565
Patents	$	42,000	$	-	$	-	$	42,000
For the six months period ended June 30, 2012
		MHDD Retrofit		Air Testing		Unallocated		Total
Revenue	$	4,464,541	$	411,164	$	-	$	4,875,705
Net loss	$	(324,884)	$	(450,135)	$	90,751	$	(684,268)
For the three months period ended June 30, 2012
		MHDD Retrofit		Air Testing		Unallocated		Total
Revenue	$	2,083,458	$	260,645	$	-	$	2,344,103
Net (loss) income	$	422,006	$	63,109	$	(743,312)	$	(258,197)
As of December 31, 2012
		MHDD Retrofit		Air Testing		Unallocated		Total
Total assets	$	3,614,649	$	1,776,344	$	14,125	$	5,405,118
Property, plant and equipment
under construction	$	1,399	$	349,032	$	-	$	350,431
Property, plant and equipment	$	205,135	$	1,177,518	$	-	$	1,382,653
Accounts receivable	$	1,203,355	$	118,965	$	-	$	1,322,320
Inventories	$	1,952,276	$	10,002	$	-	$	1,962,278

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OPERATING SEGMENTS (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Segment Reporting Information [Line Items]
Revenue	$ 3,289,503	$ 2,344,103	$ 4,745,345	$ 4,875,705
Net income (loss)	(3,951,766)	(258,197)	(4,582,452)	(684,268)
MHDD Retrofit
Segment Reporting Information [Line Items]
Revenue	3,105,196	2,083,458	4,344,324	4,464,541
Net income (loss)	(1,592,915)	422,006	(1,770,395)	(324,884)
Air testing
Segment Reporting Information [Line Items]
Revenue	184,307	260,645	401,021	411,164
Net income (loss)	(287,573)	63,109	(483,936)	(450,135)
Unallocated
Segment Reporting Information [Line Items]
Revenue
Net income (loss)	$ (2,071,278)	$ (743,312)	$ (2,328,121)	$ 90,751

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SENIOR SECURED CONVERTIBLE PROMISSORY NOTES (Detail Textuals) (USD $)		3 Months Ended		6 Months Ended
	Mar. 22, 2013 Loan Agreement	Jun. 30, 2013 Senior Secured Convertible Promissory Note	Jun. 30, 2012 Senior Secured Convertible Promissory Note	Jun. 30, 2013 Senior Secured Convertible Promissory Note	Jun. 30, 2012 Senior Secured Convertible Promissory Note	Dec. 31, 2012 Senior Secured Convertible Promissory Note	Jun. 30, 2013 Senior Secured Convertible Promissory Note Face value of March 22, 2013 notes payable	Dec. 31, 2012 Senior Secured Convertible Promissory Note Face value of March 22, 2013 notes payable	Jun. 30, 2013 Senior Secured Convertible Promissory Note Face value of April 23, 2013 notes payable	Dec. 31, 2012 Senior Secured Convertible Promissory Note Face value of April 23, 2013 notes payable	Jun. 30, 2013 Senior Secured Convertible Promissory Note Face value of June 27, 2013 notes payable	Dec. 31, 2012 Senior Secured Convertible Promissory Note Face value of June 27, 2013 notes payable	Jun. 30, 2013 Senior Secured Convertible Promissory Note Loan Agreement Investor
Debt Instrument [Line Items]
Unsecured convertible promissory notes issued	$ 1,400,000	$ 5,000,000		$ 5,000,000			$ 1,400,000		$ 1,600,000		$ 2,000,000
Number of accredited investor													4
Interest rate of note													10.00%
Conversion price for notes		$ 80		$ 80
Interest expense on the notes payable		$ 68,811	$ 0	$ 72,311	$ 0
Effective interest rate							9.60%		17.30%		38.30%

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GAIN ON DECONSOLIDATION OF SUBSIDIARY (Detail Textuals) (USD $)	6 Months Ended
	Jun. 30, 2012
Deconsolidation, Gain (Loss) With Related Disclosures [Abstract]
Gain on deconsolidation of subsidiary (Note 8)	$ 453,900

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INVENTORY (Detail Textuals) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Inventory Disclosure [Abstract]
Inventory Write-down	$ 230,002	$ 0	$ 230,002	$ 107,360

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CONSOLIDATED CONDENSED BALANCE SHEETS (Parentheticals) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 221,212	$ 221,212
Reserve for inventory write-downs	252,473	252,473
Accumulated depreciation of property, plant and equipment	3,074,679	2,735,691
Accumulated amortization of patents and trademarks	$ 0	$ 0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	113,464	112,049
Common stock, shares outstanding	113,464	112,049

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GAIN ON DECONSOLIDATION OF SUBSIDIARY

6 Months Ended

Jun. 30, 2013

Deconsolidation, Gain (Loss) With Related Disclosures [Abstract]

GAIN ON DECONSOLIDATION OF SUBSIDIARY

NOTE 8 – GAIN ON DECONSOLIDATION OF SUBSIDIARY

Effective February 3, 2012 BBL Technologies Inc. (“BBL”), a non-operating subsidiary, filed for bankruptcy in the Province of Ontario, Canada. At the time of filing, BBL had no assets but had issued and outstanding redeemable Class A special shares. The Company did not provide any guarantee in relation to these redeemable Class A special shares. As a result of BBL’s filing for bankruptcy, the Company lost its control over BBL and has deconsolidated BBL from the unaudited consolidated condensed financial statements on the filing date. The Company recorded a $453,900 gain in the unaudited consolidated condensed statement of operations and comprehensive loss for the six and three month period ended June 30, 2012, upon deconsolidation of BBL.

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CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income	Accumulated Deficit	Total
Balance at Dec. 31, 2012	$ 112	$ 57,080,047	$ 344,183	$ (54,510,378)	$ 2,913,964
Balance (in shares) at Dec. 31, 2012	112,049				112,049
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				(4,582,452)	(4,582,452)
Stock-based compensation (note 13)	2	172,951			172,953
Stock-based compensation (note 13) (in shares)	2,057
Repurchase of common stock (Note 2)	(1)	(51,515)			(51,516)
Repurchase of common stock (Note 2) (in shares)	(642)
Balance at Jun. 30, 2013	$ 113	$ 57,201,483	$ 344,183	$ (59,092,830)	$ (1,547,051)
Balance (in shares) at Jun. 30, 2013	113,464				113,464

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CONVERSION OPTION DERIVATIVE LIABILITY (Detail Textuals) (Senior Notes, Maximum, USD $)	Jun. 30, 2013
Senior Notes | Maximum
Conversion Option Derivative Liability [Line Items]
Conversion price for notes	$ 0.80

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CONSOLIDATED CONDENSED BALANCE SHEETS (USD $)	Jun. 30, 2013	Dec. 31, 2012
Current Assets
Cash and cash equivalents (Note 5)	$ 2,550,537	$ 253,998
Accounts receivable, net of allowance for doubtful accounts of $ 221,212 (2012 - $ 221,212) (Note 2)	1,045,694	1,322,320
Inventory, net of reserve of $252,473 (2012 - $252,473) (Note 6)	2,973,565	1,962,278
Prepaid expenses and sundry assets	385,949	133,438
Total current assets	6,955,745	3,672,034
Property, plant and equipment under construction (Note 7)	122,827	350,431
Property, plant and equipment, net of accumulated depreciation of $3,074,679 (2012 - $2,735,691) (Note 7)	1,602,043	1,382,653
Patents and trademarks, net of accumulated amortization of $0 (Note 2 and 3)	42,000
Assets, Total	8,722,615	5,405,118
Current Liabilities
Accounts payable (Note 15)	1,327,579	1,457,091
Accrued liabilities (Note 2)	679,431	344,288
Warranty provision (Note 2)	1,648,158	143,564
Customer deposits	90,810	73,078
Current portion of loan payable (Note 9)	69,966	68,926
Total current liabilities	3,815,944	2,086,947
Long-term liabilities
Promissory notes payable (Note 10)	1,967,335
Conversion option derivative liability (Note 11)	4,117,424
Loan payable (Note 9)	368,963	404,207
Total long-term liabilities	6,453,722	404,207
Total liabilities	10,269,666	2,491,154
Commitments and Contingencies (Note 16)
Stockholders' Equity (Notes 13 and 14)
Common stock, $0.001 par value, 250,000,000 shares authorized; 113,464 (2012 - 112,049) shares issued and outstanding	113	112
Additional paid-in capital	57,201,483	57,080,047
Accumulated other comprehensive income	344,183	344,183
Accumulated deficit	(59,092,830)	(54,510,378)
Total stockholders' equity	(1,547,051)	2,913,964
Total Liabilities and Stockholders' Equity	$ 8,722,615	$ 5,405,118

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LOAN PAYABLE - Loan maturities based on outstanding principal (Details) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]
2013 (excluding 6 months ended June 30, 2013)	$ 34,721
2014	71,022
2015	73,182
2016	75,408
Thereafter	184,596
Total	$ 438,929	$ 473,133

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RISK MANAGEMENT (Detail Textuals 1) (Concentrations of Credit Risk)	6 Months Ended
	Jun. 30, 2013 Customer	Jun. 30, 2012 Customer
Sales revenue
Concentration Risk [Line Items]
Concentration risk number of customers	3	3
Sales revenue | Customer one
Concentration Risk [Line Items]
Concentration risk, percentage	26.80%	19.50%
Sales revenue | Customer two
Concentration Risk [Line Items]
Concentration risk, percentage	14.50%	11.40%
Sales revenue | Customer three
Concentration Risk [Line Items]
Concentration risk, percentage	10.10%	10.60%
Accounts Receivable
Concentration Risk [Line Items]
Concentration risk number of customers	3	3
Accounts Receivable | Customer one
Concentration Risk [Line Items]
Concentration risk, percentage	36.30%	26.90%
Accounts Receivable | Customer two
Concentration Risk [Line Items]
Concentration risk, percentage	27.10%	21.00%
Accounts Receivable | Customer three
Concentration Risk [Line Items]
Concentration risk, percentage	6.10%	13.10%

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INVENTORY (Tables)

6 Months Ended

Jun. 30, 2013

Inventory Disclosure [Abstract]

Schedule of inventory

		June 30,		December 31,
Inventory		2013		2012
Raw materials	$	862,368	$	914,310
Work-in-process		2,272,100		1,234,375
Finished goods		46,535		28,660
Parts		45,035		37,406
		3,226,038		2,214,751
Less: reserve for inventory obsolescence		(252,473)		(252,473)
Total	$	2,973,565	$	1,962,278

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OPERATING SEGMENTS

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

OPERATING SEGMENTS

NOTE 17 – OPERATING SEGMENTS

The Company has two principal operating segments, air testing services and catalyst manufacturing for MHDD retrofits. These operating segments were determined based on the nature of the products and services offered. Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision-maker in deciding how to allocate resources and in assessing performance. The Company’s Executive Chairman has been identified as the chief operating decision-maker, and directs the allocation of resources to operating segments based on the profitability and cash flows of each respective segment. 

The Company evaluates performance based on several factors, of which the primary financial measure is net income. The accounting policies of the business segments are the same as those described in “Note 2: Summary of Accounting Policies.” No intersegment sales were recorded for the six month periods ended June 30, 2013 and 2012. The following tables show the operations and certain assets of the Company’s reportable segments:

For the six months period ended June 30, 2013
		MHDD Retrofit		Air Testing		Unallocated		Total
Revenue	$	4,344,324	$	401,021	$	-	$	4,745,345
Net loss	$	(1,770,395)	$	(483,936)	$	(2,328,121)	$	(4,582,452)
For the three months period ended June 30, 2013
		MHDD Retrofit		Air Testing		Unallocated		Total
Revenue	$	3,105,196	$	184,307	$	-	$	3,289,503
Net loss	$	(1,592,915)	$	(287,573)	$	(2,071,278)	$	(3,951,766)
As of June 30, 2013
		MHDD Retrofit		Air Testing		Unallocated		Total
Total assets	$	4,904,410	$	1,417,512	$	2,400,693	$	8,722,615
Property, plant and equipment
under construction	$	-	$	122,827	$	-	$	122,827
Property, plant and equipment	$	433,108	$	1,168,935	$	-	$	1,602,043
Accounts receivable	$	990,229	$	55,465	$	-	$	1,045,694
Inventories	$	2,966,343	$	7,222	$	-	$	2,973,565
Patents	$	42,000	$	-	$	-	$	42,000
For the six months period ended June 30, 2012
		MHDD Retrofit		Air Testing		Unallocated		Total
Revenue	$	4,464,541	$	411,164	$	-	$	4,875,705
Net loss	$	(324,884)	$	(450,135)	$	90,751	$	(684,268)
For the three months period ended June 30, 2012
		MHDD Retrofit		Air Testing		Unallocated		Total
Revenue	$	2,083,458	$	260,645	$	-	$	2,344,103
Net (loss) income	$	422,006	$	63,109	$	(743,312)	$	(258,197)
As of December 31, 2012
		MHDD Retrofit		Air Testing		Unallocated		Total
Total assets	$	3,614,649	$	1,776,344	$	14,125	$	5,405,118
Property, plant and equipment
under construction	$	1,399	$	349,032	$	-	$	350,431
Property, plant and equipment	$	205,135	$	1,177,518	$	-	$	1,382,653
Accounts receivable	$	1,203,355	$	118,965	$	-	$	1,322,320
Inventories	$	1,952,276	$	10,002	$	-	$	1,962,278

 

All of the Company’s revenue for the six and three month periods ended June 30, 2013 and 2012 was derived from the United States. Net property, plant and equipment (including property, plant and equipment under construction) located outside of the United States are less than 10% of total assets at June 30, 2013 and 2012.

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INVENTORY (Details) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]
Raw materials	$ 862,368	$ 914,310
Work-in-process	2,272,100	1,234,375
Finished goods	46,535	28,660
Parts	45,035	37,406
Inventory gross	3,226,038	2,214,751
Less: reserve for inventory obsolescence	(252,473)	(252,473)
Total	$ 2,973,565	$ 1,962,278

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SUBSEQUENT EVENTS (Detail Textuals) (Subsequent Event, USD $)	0 Months Ended	1 Months Ended
	Aug. 01, 2013	Jul. 31, 2013
Chief commercial officer and chief financial officer
Subsequent Event [Line Items]
Compensation cost	$ 180,000	$ 150,000
Non-equity incentive plan opportunity ratified amount	65,000
Quantitative financial goals in percentage	70.00%
Quantitative financial goals to revenue and EBITDA each in percentage	35.00%
Non-quantitative goals in percentage	30.00%
Services Agreement | Orchard Capital Corporation ("Orchard")
Subsequent Event [Line Items]
Compensation cost	$ 430,000	$ 300,000

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SENIOR SECURED CONVERTIBLE PROMISSORY NOTES - Summary of promisorry notes (Details) (USD $)	3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013 Senior Secured Convertible Promissory Note	Dec. 31, 2012 Senior Secured Convertible Promissory Note	Jun. 30, 2013 Senior Secured Convertible Promissory Note Face value of March 22, 2013 notes payable	Dec. 31, 2012 Senior Secured Convertible Promissory Note Face value of March 22, 2013 notes payable	Jun. 30, 2013 Senior Secured Convertible Promissory Note Face value of April 23, 2013 notes payable	Dec. 31, 2012 Senior Secured Convertible Promissory Note Face value of April 23, 2013 notes payable	Jun. 30, 2013 Senior Secured Convertible Promissory Note Face value of June 27, 2013 notes payable	Dec. 31, 2012 Senior Secured Convertible Promissory Note Face value of June 27, 2013 notes payable
Debt Instrument [Line Items]
Unsecured convertible promissory notes issued			$ 5,000,000		$ 1,400,000		$ 1,600,000		$ 2,000,000
Discount on promissory notes payable			(3,079,102)
Amortization of discount on promissory notes payable	44,381	46,437	46,437
Total promissory notes payable	$ 1,967,335	$ 1,967,335	$ 1,967,335

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STOCK OPTIONS AND WARRANT GRANTS - Outstanding options (Details 1) (Stock options, USD $)				6 Months Ended
	Jun. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2013 Exercise Price $540	Jun. 30, 2013 Exercise Price $1300	Jun. 30, 2013 Exercise Price $240
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding	538	588	1,788	125	300	113
Exercise Price	$ 901	$ 1,000	$ 1,200	$ 540	$ 1,300	$ 240
Expiration Date				Aug. 06, 2013	Apr. 15, 2015	Jun. 30, 2016

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NATURE OF BUSINESS AND GOING CONCERN (Detail Textuals 2) (Loan Agreement, USD $)	1 Months Ended
	Jun. 27, 2013	Apr. 23, 2013	Mar. 22, 2013
Nature Of Business and Going Concern [Line Items]
Principal aggregate amount of initial loans			$ 1,400,000
Maximum amount of senior secured convertible loan facility			5,000,000
Senior secured convertible promissory notes
Nature Of Business and Going Concern [Line Items]
Term of senior secured convertible promissory note			5 years
Additional notes issued	$ 3,600,000	$ 3,600,000

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STOCK OPTIONS AND WARRANT GRANTS (Tables)

6 Months Ended

Jun. 30, 2013

Equity [Abstract]

Schedule of share-based compensation, stock options, activity

	Stock	Weighted
	Purchase	Average
Details	Options	Exercise Price
OUTSTANDING, JANUARY 1, 2012	1,788	$1,200
Expired	(1,200)	(1,300)
OUTSTANDING, DECEMBER 31, 2012	588	$1,000
Expired	(50)	(2,000)
OUTSTANDING, JUNE 30, 2013	538	$901

Schedule of share-based compensation, stock options outstanding

Number of	Exercise
Options	Price	Expiration Date
125	$540	August 6, 2013
300	$1,300	April 15, 2015
113	$240	June 30, 2016
538

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COMMITMENTS AND CONTINGENCIES (Tables)

6 Months Ended

Jun. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

Schedule of minimum annual lease payments

Year Ending December 31,		Amount
2013 (excluding the six months ended June 30, 2013)	$	182,295
2014		242,344
2015		372,935
2016		279,799
2017		180,990
2018		30,165
Total	$	1,288,528

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PROPERTY, PLANT AND EQUIPMENT

6 Months Ended

Jun. 30, 2013

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

NOTE 7 - PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consist of the following:

		June 30,		December 31,
Classification		2013		2012
Plant, machinery and equipment	$	3,569,104	$	3,164,175
Office equipment		130,914		75,572
Furniture and fixtures		1,063		2,893
Vehicles		17,038		-
Leasehold improvements		958,603		875,704
		4,676,722		4,118,344
Less: accumulated depreciation		(3,074,679)		(2,735,691)
	$	1,602,043	$	1,382,653

Depreciation expense recognized in the unaudited consolidated condensed statements of operations and comprehensive loss was included in the following captions:

		For the six months periods ended
		June 30,		June 30,
Depreciation Expense		2013		2012
Depreciation expense included in cost of revenue	$	223,400	$	179,687
Depreciation expense included in operating expenses		112,578		115,117
Depreciation expense included in research and development costs		3,041		-
Total depreciation expense	$	339,019	$	294,804
		For the three month periods ended
		June 30,		June 30,
Depreciation Expense		2013		2012
Depreciation expense included in cost of revenue	$	110,961	$	103,432
Depreciation expense included in operating expenses		57,458		38,935
Depreciation expense included in research and development costs		-		-
Total depreciation expense	$	168,419	$	142,367

At June 30, 2013 and December 31, 2012, the Company had $122,827 and $350,431, respectively, of customized equipment under construction.

Certain property and equipment are used as collateral for borrowings under the Machinery and Equipment Loan Fund (“MELF”) facility (Note 9). All other property and equipment are used as collateral for borrowing under the senior secured convertible promissory notes payable (Note 10).

At March 31, 2012, the Company recognized an impairment loss for furniture, fixtures and office equipment located at its Canadian facility. The estimated recovery from the sale of furniture, fixtures and office equipment was expected to be nominal and, accordingly, the Company valued these assets as $0 and recorded an impairment loss equal to the full amount of their carrying value.

The details of impairment losses recognized are summarized in the following table:

	For the six month period ended
Asset grouping	June 30, 2013	June 30, 2012
Furniture & fixtures (Abandonment)	$ -	$ 1,800
Office equipment (Abandonment)	-	2,132
Computer hardware (Abandonment)	-	18,475
Computer software (Abandonment)	-	20,267
Total impairment loss recognized	-	42,674
Gain on disposal of plant and equipment	-	(13,729)
Total impairment loss recognized	$ -	$28,945

For the three month periods ended June 30, 2013 and 2012 impairment losses recognized was $0.

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STOCKHOLDERS' EQUITY (Detail Textuals)			0 Months Ended
	Jun. 30, 2013	Dec. 31, 2012	Nov. 06, 2011 Stock incentive plan 2010 Restricted stock Board_Member	Jun. 30, 2013 Stock incentive plan 2010 Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of board members			7
Shares authorized to be issued			75
Restricted shares of common stock issued	113,464	112,049		350

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PROPERTY, PLANT AND EQUIPMENT (Tables)

6 Months Ended

Jun. 30, 2013

Property, Plant and Equipment [Abstract]

Schedule of property, plant and equipment

		June 30,		December 31,
Classification		2013		2012
Plant, machinery and equipment	$	3,569,104	$	3,164,175
Office equipment		130,914		75,572
Furniture and fixtures		1,063		2,893
Vehicles		17,038		-
Leasehold improvements		958,603		875,704
		4,676,722		4,118,344
Less: accumulated depreciation		(3,074,679)		(2,735,691)
	$	1,602,043	$	1,382,653

Schedule of depreciation expense

		For the six months periods ended
		June 30,		June 30,
Depreciation Expense		2013		2012
Depreciation expense included in cost of revenue	$	223,400	$	179,687
Depreciation expense included in operating expenses		112,578		115,117
Depreciation expense included in research and development costs		3,041		-
Total depreciation expense	$	339,019	$	294,804
		For the three month periods ended
		June 30,		June 30,
Depreciation Expense		2013		2012
Depreciation expense included in cost of revenue	$	110,961	$	103,432
Depreciation expense included in operating expenses		57,458		38,935
Depreciation expense included in research and development costs		-		-
Total depreciation expense	$	168,419	$	142,367

Schedule of impairment losses

	For the six month period ended
Asset grouping	June 30, 2013	June 30, 2012
Furniture & fixtures (Abandonment)	$ -	$ 1,800
Office equipment (Abandonment)	-	2,132
Computer hardware (Abandonment)	-	18,475
Computer software (Abandonment)	-	20,267
Total impairment loss recognized	-	42,674
Gain on disposal of plant and equipment	-	(13,729)
Total impairment loss recognized	$ -	$28,945

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ASSET ACQUISITION - Summary of purchase price (Details) (Asset Purchase Agreement, Cleaire Advanced Emission Controls, LLC, USD $)	Apr. 18, 2013
Asset Purchase Agreement | Cleaire Advanced Emission Controls, LLC
Business Acquisition [Line Items]
Inventory	$ 1,260,000
Machinery and equipment	98,000
Patents and trademarks	42,000
Total purchase price	$ 1,400,000

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SENIOR SECURED CONVERTIBLE PROMISSORY NOTES

6 Months Ended

Jun. 30, 2013

Senior Notes [Abstract]

SENIOR SECURED CONVERTIBLE PROMISSORY NOTES

NOTE 10 – SENIOR SECURED CONVERTIBLE PROMISSORY NOTES

On March 22, 2013, the Company entered into a note subscription agreement, a security agreement (the “Agreements”) and issued senior secured convertible promissory notes (the “Notes”) to four accredited investors who are currently shareholders (the “Holders”) and may be deemed affiliates of the Company. Pursuant to the Agreements and Notes, the Holders made initial loans of $1,400,000 to the Company.

On April 23, 2013 and June 27, 2013, the Company issued additional Notes in the principal amount of $1,600,000 and $2,000,000, respectively, to the Senior Secured Lenders. The Notes are due on March 22, 2018. The Notes are a part of a senior secured convertible loan facility of up to $5,000,000 which is now fully drawn down.

The Notes bear interest at a rate of 10% per annum compounded quarterly. Interest is payable semi-annually in arrears in cash and at the Company’s election, during the term of the Notes, up to two accrued and unpaid semi-annual interest payments can be payable in the Company’s common stock valued at the lesser of $80 per share, subject to adjustment (“Conversion Price”), or the market value of the Company’s common stock, with interest payments commencing September 30, 2013. 

At the option of the Holders, all principal, and interest amounts outstanding under all of the Notes may be exchanged for shares of the Company’s common stock at the Conversion Price. The Conversion Price is subject to anti-dilution adjustment in the event the Company at any time, while the Notes are outstanding, issues equity securities including common stock or any security convertible or exchangeable for shares of common stock for no consideration or for consideration less than $80 per share. The anti-dilution protection excludes shares of common stock issuable upon the exercise of options or other securities granted to directors, officers, bona fide consultants and employees of the Company issued pursuant to a board approved option or incentive plan or stock, warrants or other securities issued to a bank or other financial institution.

The Notes are secured by a lien on and a security interest in all assets of the following wholly owned subsidiaries of the Company: TFI, ESWCT, ESWA and ESWT, excluding certain collateral subject to pre-existing liens. 

The Company further agreed to conduct a rights offering to all of its holders of common stock, offering the right to purchase up to their pro-rata Company ownership amount of senior secured convertible promissory notes.

On March 22, 2013, April 23, 2013 and June 27, 2013, the Company recorded a discount on the Notes equal to the fair value of the conversion option derivative liability. This discount is amortized using the effective interest rate method at an interest rate of 9.6%, 17.3% and 38.3% for the March 22, April 23 and June 27 Notes, respectively, over the term of the Notes.

		Six months ended June 30, 2013		Year ended December 31, 2012
Face value of March 22, 2013 notes payable	$	1,400,000	$
Face value of April 23, 2013 notes payable		1,600,000
Face value of June 27, 2013 notes payable		2,000,000		-
Total face value of promissory notes payable		5,000,000
Discount on promissory notes payable		(3,079,102)		-
Amortization of discount on promissory notes payable		46,437		-
	$	1,967,335	$	-

During the six month periods ended June 30, 2013 and 2012, interest expense on the Notes amounted to $72,311 and $0, respectively. During the three month periods ended June 30, 2013 and 2012, interest expense on Notes amounted to $68,811 and $0, respectively.

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RISK MANAGEMENT (Detail Textuals) (USD $)	Jun. 30, 2013
United States
Cash and Cash Equivalents [Line Items]
Insured amount per depositor for each bank by the Federal Deposit Insurance Corporation	$ 250,000
Canada
Cash and Cash Equivalents [Line Items]
Insured amount per depositor for each bank by the Federal Deposit Insurance Corporation	$ 100,000

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INVENTORY

6 Months Ended

Jun. 30, 2013

Inventory Disclosure [Abstract]

INVENTORY

NOTE 6 - INVENTORY

Inventory consists of:

		June 30,		December 31,
Inventory		2013		2012
Raw materials	$	862,368	$	914,310
Work-in-process		2,272,100		1,234,375
Finished goods		46,535		28,660
Parts		45,035		37,406
		3,226,038		2,214,751
Less: reserve for inventory obsolescence		(252,473)		(252,473)
Total	$	2,973,565	$	1,962,278

During the six and three month period ended June 30, 2013, ESW recorded a write down on inventory amounting to $230,002 relating to obsolete inventory in ESWCT which was included in the cost of revenue.  (Six and three month period ended June 30, 2012 - $0)

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NATURE OF BUSINESS AND GOING CONCERN

6 Months Ended

Jun. 30, 2013

Nature Of Business and Going Concern [Abstract]

NATURE OF BUSINESS AND GOING CONCERN

NOTE 1 - NATURE OF BUSINESS AND GOING CONCERN

Environmental Solutions Worldwide, Inc. (the "Company" or "ESW") through its wholly-owned subsidiaries is engaged in the design, development, manufacturing and sales of emissions control technologies. ESW also provides emissions testing and environmental certification services with its primary focus on the North American on-road and off-road diesel engine, chassis and after-treatment market. ESW currently manufactures and markets a line of catalytic emission control and enabling technologies for a number of applications focused on the medium and heavy duty diesel (“MHDD”) retrofit market.

The unaudited consolidated condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"), which contemplates continuation of the Company as a going concern. The Company has sustained recurring operating losses. As of June 30, 2013, the Company had an accumulated deficit of $59,092,830 and has cash and cash equivalents of $2,550,537. ESW’s history of losses and the current prevailing economic conditions all create uncertainty in the operating results and, accordingly, there is no assurance that the Company will be successful in generating sufficient cash flow from operations or achieving profitability in the near future. As a result, there is substantial doubt regarding the Company's ability to continue as a going concern. The Company may require additional financing to fund its continuing operations and planned capital investments. The Company's ability to continue as a going concern is dependent on achieving and maintaining a profitable level of operations.

Effective March 22, 2013, the Company entered into a note subscription agreement, a security agreement and issued senior secured five (5) year convertible promissory notes (collectively the “Notes”) to certain shareholders (the “Senior Secured Lenders”). Pursuant to the Loan Agreements, the Senior Secured Lenders made initial loans to the Company in the principal aggregate amount of $1.4 million on March 22, 2013.

On April 23, 2013 and June 27, 2013, the Company issued additional Notes in the aggregate principal amount $3,600,000 to the Senior Secured Lenders, which represented the last drawdown of the $5 million loan facility.  The additional Notes were issued on terms substantially similar to the terms set forth in the Notes previously issued on March 22, 2013. Proceeds from the additional Notes will be used by the Company and its subsidiaries to fund the acquisition of assets from Cleaire Advanced Emission Controls, LLC (“Cleaire”), working capital, planned capital investments and other general corporate purposes.

These unaudited consolidated condensed financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. All adjustments, consisting only of normal recurring items, considered necessary for fair presentation have been included in these unaudited consolidated condensed financial statements. These unaudited condensed consolidated interim financial statements have been prepared on the same basis as the annual financial statements and should be read in conjunction with those annual financial statements filed on Form 10-K for the year ended December 31, 2013.

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LOAN PAYABLE (Detail Textuals) (Machinery and Equipment Loan Fund ("MELF Facility"), Esw America Inc, USD $)	0 Months Ended	1 Months Ended
	Nov. 13, 2012	Apr. 25, 2012
Machinery and Equipment Loan Fund ("MELF Facility") | Esw America Inc
Debt Instrument [Line Items]
Maximum loan facility		$ 500,000
Amount of draw-down under credit facility	$ 219,213	$ 280,787
Initial interest rate of credit facility		3.00%
Increased interest rate of credit facility		12 1/2%
Term of loan agreement		3 years

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PROPERTY, PLANT AND EQUIPMENT - Depreciation expense recognized in the unaudited consolidated condensed statements of operations and comprehensive loss (Details 1) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 168,419	$ 142,367	$ 339,019	$ 294,804
Cost of revenue
Property, Plant and Equipment [Line Items]
Depreciation expense	110,961	103,432	223,400	179,687
Operating expenses
Property, Plant and Equipment [Line Items]
Depreciation expense	57,458	38,935	112,578	115,117
Research and development costs
Property, Plant and Equipment [Line Items]
Depreciation expense			$ 3,041

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CONVERSION OPTION DERIVATIVE LIABILITY (Tables)

6 Months Ended

Jun. 30, 2013

Derivative Liabilities [Abstract]

Schedule of inputs into the binomial model

	March 22, 2013	April 23, 2013	June 27, 2013	June 30, 2013
Closing share price	$40	$54	$80	$80
Conversion price	$80	$80	$80	$80
Risk free rate	0.80%	0.71%	1.38%	1.41%
Expected volatility	110%	126%	114%	114%
Dividend yield	0%	0%	0%	0%
Expected life	5 years	4.92 years	4.75 years	4.75 years

Schedule of fair value of the conversion option derivative liability

		Six months ended June 30, 2013		Year ended December 31, 2012
Beginning balance: Conversion option derivative liability	$	-	$	-
Origination of conversion option derivative liability on March 22, 2013		526,810		-
Gain on change in fair value of conversion option derivative liability		(292,570)		-
Ending balance: Conversion option derivative liability on March 31, 2013	$	234,240	$	-
Origination of conversion option derivative liability on April 23, 2013		905,569		-
Origination of conversion option derivative liability on June 27, 2013		1,646,723		-
Loss on change in fair value of conversion option derivative liability		1,330,893		-
Ending balance: Conversion option derivative liability on June 30, 2013	$	4,117,424	$	-

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STOCK OPTIONS AND WARRANT GRANTS (Detail Textuals) (Stock options, USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expenses	$ 20,708	$ 41,417
Outstanding options- weighted average remaining life	19 months	23 months

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CONVERSION OPTION DERIVATIVE LIABILITY (Detail Textuals 1) (USD $)	3 Months Ended	6 Months Ended	3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013 Conversion Option Derivative Liability	Mar. 31, 2013 Conversion Option Derivative Liability	Jun. 30, 2013 Conversion Option Derivative Liability	Dec. 31, 2012 Conversion Option Derivative Liability	Dec. 31, 2011 Conversion Option Derivative Liability	Jun. 30, 2013 Option Derivative Liability One	Mar. 31, 2013 Option Derivative Liability One	Mar. 22, 2013 Option Derivative Liability One	Jun. 30, 2013 Option Derivative Liability Two	Apr. 23, 2013 Option Derivative Liability Two	Jun. 30, 2013 Option Derivative Liability Three	Jun. 27, 2013 Option Derivative Liability Three
Derivative [Line Items]
Fair value of the conversion option derivative liability	$ 4,117,424	$ 4,117,424	$ 4,117,424	$ 234,240	$ 4,117,424	$ 0
Decrease in the fair value of the conversion option derivative liability	(1,330,893)	(1,038,323)	(1,330,893)	292,570	(1,038,323)
Fair value of derivative liability								$ 1,400,000	$ 1,400,000	$ 1,400,000	$ 1,600,000	$ 1,600,000	$ 2,000,000	$ 2,000,000

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STOCKHOLDERS' EQUITY

6 Months Ended

Jun. 30, 2013

Equity [Abstract]

STOCKHOLDERS' EQUITY

NOTE 13 - STOCKHOLDERS' EQUITY

Effective November 6, 2011, the Board approved restricted stock grants to 7 Board members under the 2010 stock incentive plan. As per the terms of the grant each of the 7 Board members will receive 75 shares vesting in equal parts on December 31, 2011, December 31, 2012 and December 31, 2013 subject to the execution of the requisite grant agreements. Stock-based compensation expense will be recorded based on the vesting terms of the grants. Of the vested shares 350 restricted shares of common stock have been issued as of June 30, 2013.

Effective December 10, 2012, the Board approved a one-time grant of 4,114 shares of restricted common stock from treasury to a member of the Company’s Board for services rendered as Executive Chairman, 2,057 shares of which were issued upon the date of grant, and 2,057 shares of which were issued on February 28, 2013. The shares of common stock were issued from treasury not under the Company’s 2010 stock incentive plan.

Shares of restricted common stock issued above were valued at the quoted market price on the dates of grant. During the six month periods ended June 30, 2013 and 2012, $152,243 and $0, respectively, has been recorded in officers’ compensation and directors’ fees in the condensed consolidated statements of operations and comprehensive loss for the fair value of each grant of restricted common shares. These amounts along with stock option expense (Note 14) have been included as stock-based compensation in the consolidated condensed statement of changes in stockholders equity.

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LOAN PAYABLE

6 Months Ended

Jun. 30, 2013

Debt Disclosure [Abstract]

LOAN PAYABLE

NOTE 9 - LOAN PAYABLE

On April 25, 2012, the Company’s wholly-owned subsidiary ESWA entered into the MELF Facility with the Commonwealth of Pennsylvania for up to $500,000 for the purchase of equipment and related purchases. Two (2) draw-downs were permitted under the MELF Facility by ESWA. The first draw-down of $280,787 was made under the MELF Facility in connection with equipment purchased by ESWA on April 25, 2012 (the “Closing Date”). ESWA made one (1) additional draw-down of $219,213 on November 13, 2012 per the terms of the MELF Facility so that the aggregate amount borrowed under the MELF Facility amounts to $500,000. Terms of the MELF Facility include initial interest at three (3%) percent per annum with monthly payments and full repayment of the MELF Facility on or before the first day of the eighty fifth (85) calendar month following the Closing Date. As part of the loan agreement, within three years from the Closing Date ESWA is required to create, or retain, at its current location a certain number of jobs that is specified in the loan application. A breach by ESWA in the creation or maintenance of these jobs shall be considered an event of default under the MELF Facility. In the event ESWA defaults on any payments, the MELF Facility may be accelerated with full payment due along with certain additional modifications including the increase in interest to twelve and one half (12 1/2%) percent. The loan is secured by certain property and equipment and a corporate guarantee of the Company.

As of June 30, 2013 and December 31, 2012, the loan payable amounted to $438,929 and $473,133, respectively.

For the six month periods ended June 30, 2013 and 2012, the Company paid interest amounting to $6,884 and $842 on the loan and also repaid principal in the amount of $34,204 and $6,024, respectively.

For the three month periods ended June 30, 2013 and 2012, the Company paid interest amounting to $3,378 and $842 on the loan and also repaid principal in the amount of $17,167 and $3,008, respectively.

As at June 30, 2013, $69,966 (December 31, 2013 - $68,926) of the loan is repayable in the next 12 months with the remaining $368,963 (December 31, 2012 - $404,207) repayable thereafter.

 Principal on the loan is repayable as follows:

Year Ending December 31,	Amount
2013 (excluding 6 months ended June 30, 2013)	$ 34,721
2014	71,022
2015	73,182
2016	75,408
Thereafter	184,596
Total	$438,929

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COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Jun. 30, 2013
Commitments and Contingencies Disclosure [Abstract]
2013 (excluding the three months ended June 30, 2013)	$ 182,295
2014	242,344
2015	372,935
2016	279,799
2017	180,990
2018	30,165
Total	$ 1,288,528

XML

COMMITMENTS AND CONTINGENCIES

6 Months Ended

Jun. 30, 2013

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 16 - COMMITMENTS AND CONTINGENCIES

LEASES

Effective November 24, 2004, the Company's wholly-owned subsidiary, ESWA, entered into a lease agreement for approximately 40,220 square feet of leasehold space at 200 Progress Drive, Montgomeryville, Pennsylvania. The leasehold space houses the Company's research and development facilities and also houses ESW’s manufacturing operations. The lease commenced on January 15, 2005. Effective October 16, 2009, the Company's wholly-owned subsidiary ESWA entered into a lease renewal agreement with Nappen & Associates for the leasehold property in Pennsylvania. There were no modifications to the original economic terms of the lease under the lease renewal agreement. Under the terms of the lease renewal, the lease term was extended to February 28, 2013. Effective September 24, 2012, ESWA entered into a second lease amendment agreement with Nappen & Associates for the leasehold property in Pennsylvania, whereby ESWA extended the term of the lease agreement by an additional 5 years. There were no modifications to the original economic terms of the lease. Under the terms of the second lease renewal, the lease will expire on February 28, 2018.

On June 7, 2013, the Company's wholly-owned subsidiary, ESWCT, entered into a commercial real estate lease with Trepte Industrial Park, Ltd., a California limited partnership.  ESWCT leased approximately 18,000 square feet of commercial property located in San Diego, California, to be used primarily for housing ESWCT’s manufacturing and diesel particulate filter cleaning operations. The Lease provides for a 37-month lease term (commencing July 1, 2013), with an option exercisable by ESWCT to extend the lease term for two additional 36-month periods. The current base rent under the Lease is $15,300 per month. Concurrently with the signing of the Lease and pursuant to the terms thereof, ESWCT paid to the Lessor an amount equal to $155,600, which amount reflects the first month’s base rent, the security deposit, the funding required for improvements done by the Lessor at ESWCT’s request, and pre-paid rent. The amount will be credited against monthly base rent payable by ESWCT beginning in January 2014 and each month thereafter, provided that ESWCT shall not have defaulted under the Lease.

The following is a summary of the minimum annual lease payments for the Pennsylvania and San Diego leases:

Year Ending December 31,		Amount
2013 (excluding the six months ended June 30, 2013)	$	182,295
2014		242,344
2015		372,935
2016		279,799
2017		180,990
2018		30,165
Total	$	1,288,528

LEGAL MATTERS

From time to time, the Company may be involved in a variety of claims, suits, investigations and proceedings arising from the ordinary course of our business, collections claims, breach of contract claims, labor and employment claims, tax and other matters. Although claims, suits, investigations and proceedings are inherently uncertain and their results cannot be predicted with certainty, ESW believes that the resolution of current pending matters will not have a material adverse effect on its business, consolidated financial position, results of operations or cash flow. Regardless of the outcome, litigation can have an adverse impact on ESW because of legal costs, diversion of management resources and other factors.

The Company is pursuing a lawsuit in New York for collection of unpaid invoices related to goods delivered to a former distributor. The Company was notified of a revised claim filed in the Ontario, Canada Superior Court of Justice on a dispute with a past vendor of ESWC, this claim was previously deemed settled, due to inaction by the vendor. That motion is pending: the Court has not ruled upon it. The Company cannot predict the outcome of this matter at this time.

The Company is also exposed to contingencies on its various warranty programs related to the products produced by TFI and ESWCT. The Company has recorded a provision for these as disclosed in Note 2; however, the actual amount of loss could be materially different.

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STOCK OPTIONS AND WARRANT GRANTS

6 Months Ended

Jun. 30, 2013

Equity [Abstract]

STOCK OPTIONS AND WARRANT GRANTS

NOTE 14 - STOCK OPTIONS AND WARRANT GRANTS

 A summary of option transactions, including those granted pursuant to the terms of certain employment and other agreements is as follows:

	Stock	Weighted
	Purchase	Average
Details	Options	Exercise Price
OUTSTANDING, JANUARY 1, 2012	1,788	$1,200
Expired	(1,200)	(1,300)
OUTSTANDING, DECEMBER 31, 2012	588	$1,000
Expired	(50)	(2,000)
OUTSTANDING, JUNE 30, 2013	538	$901

At June 30, 2013 and December 31, 2012, the outstanding options have a weighted average remaining life of 19 months and 23 months, respectively.

No stock options were granted during the six month periods ended June 30, 2013 and 2012.

The Black-Scholes option-pricing model used by the Company to calculate options and warrant values was developed to estimate the fair value of freely tradable, fully transferable options without vesting restrictions, which significantly differ from the Company's stock purchase options and warrants. The model also requires highly subjective assumptions, including future stock price volatility and expected time until exercise, which greatly affect the calculated values. 

During the six month period ended June 30, 2013 and 2012, $20,708 and $41,417 respectively, of stock option expense has been recorded in officers’ compensation and directors’ fees in the unaudited consolidated condensed statements of operations and comprehensive loss.

At June 30, 2013, the Company had outstanding options as follows:

Number of	Exercise
Options	Price	Expiration Date
125	$540	August 6, 2013
300	$1,300	April 15, 2015
113	$240	June 30, 2016
538

Warrants issued in connection with various private placements of equity securities are treated as a capital transaction and no income statement recognition is required.

No warrants were issued during the six month periods ended June 30, 2013 and 2012.

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Document and Entity Information	6 Months Ended
	Jun. 30, 2013	Aug. 19, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	ENVIRONMENTAL SOLUTIONS WORLDWIDE INC
Entity Central Index Key	0001082278
Trading Symbol	esww
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		113,464
Document Type	10-Q/A
Document Period End Date	Jun. 30, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2

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RELATED PARTY TRANSACTIONS

6 Months Ended

Jun. 30, 2013

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 15 - RELATED PARTY TRANSACTIONS

In addition to fees and salaries as well as reimbursement of business expenses, transactions with related parties include:

·On April 19, 2011, the Company's Board ratified a Services Agreement (the "Orchard Agreement") between the Company and Orchard Capital Corporation ("Orchard") which was approved by the Company's Compensation Committee and was effective January 30, 2011. Under the Orchard Agreement, Orchard agreed to provide services that may be mutually agreed to by and between Orchard and the Company including those duties customarily performed by the Chairman of the Board and executive of the Company as well as providing advice and consultation on general corporate matters and other projects as may be assigned by the Company's Board as needed. Orchard is controlled by Richard Ressler. Certain affiliated entities of Orchard as well as Richard Ressler own shares of the Company. During the six month periods ended June 30, 2013 and 2012, management fees charged to operations amounted to $150,000 and $150,000, respectively. During the three month periods ended June 30, 2013 and 2012, management fees charged to operations amounted to $75,000 and $75,000, respectively. At June 30, 2013, $75,000 (December 31, 2012 - $75,000) is included in accounts payable.

·Mr. Nitin Amersey, a director of the Company, is listed as a control person with the Securities and Exchange Commission of Bay City Transfer Agency Registrar Inc., the Company's transfer agent, and of Freeland Venture Resources Inc., which provides Edgar filing services to the Company. During the six month periods ended June 30, 2013 and 2012, the Company incurred fees to these entities controlled by Mr. Amersey amounting to $58,029 and $2,351, respectively. During the three month periods ended June 30, 2013 and 2012, the Company incurred fees to these entities amounting to $8,595 and $1,050, respectively.

·Mr. John Dunlap, a director of the Company, is the President of Dunlap Group, which provides consulting services to the Company related to regulatory and regulatory compliance matters. During the six month periods ended June 30, 2013 and 2012, the Company paid fees to Dunlap Group amounting to $20,996 and $0, respectively. During the three month period ended June 30, 2013 and 2012, the Company paid fees to Dunlap Group amounting to $8,683 and $0, respectively.

·At June 30, 2013, accounts payable includes $25,360 (December 31, 2012 - $0) due to directors and companies controlled by directors of the Company.

·On March 22, 2013, April 23, 2013 and June 27, 2013, the Company issued an aggregate amount of $5,000,000 unsecured convertible promissory notes to certain shareholders and deemed affiliates of certain members of the Board of Directors. During the six month periods ended June 30, 2013 and 2012, interest expense on the Notes amounted to $72,311 and $0, respectively. During the three month periods ended June 30, 2013 and 2012, interest expense on the Notes amounted to $68,811 and $0, respectively.

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INCOME TAXES (Detail Textuals) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Schedule Of Components Of Income Tax Expense (Benefit) [Line Items]
Pre-tax loss	$ (3,951,766)	$ (258,197)	$ (4,582,452)	$ (684,268)
Likelihood income tax rate			greater than 50%
United States
Schedule Of Components Of Income Tax Expense (Benefit) [Line Items]
Effective income tax rate			0.00%	0.00%
Canada
Schedule Of Components Of Income Tax Expense (Benefit) [Line Items]
Effective income tax rate			0.00%	0.00%

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INCOME TAXES - Open tax years, by major tax jurisdiction (Details)	6 Months Ended
	Jun. 30, 2013
United States | Federal
Income Tax Contingency [Line Items]
Open Tax Year	2009
United States | State/Provincial
Income Tax Contingency [Line Items]
Open Tax Year	2009
Canada | Federal
Income Tax Contingency [Line Items]
Open Tax Year	2010
Canada | State/Provincial
Income Tax Contingency [Line Items]
Open Tax Year	2010