2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

May 31, 2014

Accounting Policies [Abstract]

Useful life of property plant and equipment

Plant buildings	39 years
Production machinery and equipment	5-10 years
Office equipment & furniture & fixtures	3-5 years

Antidilutive securities

	2014	2013
Options to purchase common stock	-	350,000
Convertible preferred stock	3,333,333	3,333,333
	3,333,333	3,683,333