CONSOLIDATED BALANCE SHEETS (USD $)	May 31, 2013	May 31, 2012
ASSETS
Cash and cash equivalents	$ 345,126	$ 4,913
Total current assets	345,126	4,913
Total assets	345,126	4,913
LIABILITIES AND STOCKHOLDERS' DEFICIENCY
Accounts payable and accrued expenses	1,441,163	2,181,697
Payroll taxes and related penalties and interest payable	936,906	936,906
Accrued income tax	100,000	100,000
Due to related party	130,000	130,000
Debt subject to equity being issued	6,204,926	5,259,926
Notes payable	678,768	688,768
Total current liabilities	9,491,763	9,297,297
Long Term Liabilities:
Notes Payable, net of discount of $537,323 and -0-, at May 31, 2013 and May 31, 2012 respectively	62,677	0
Total liabilities	9,554,440	9,297,297
Stockholders' deficiency:
Convertible preferred stock - $.0001 par value; 5,000,000 shares authorized, zero shares outstanding	0	0
Common stock, $.0001 par value; 100,000,000 shares authorized and 48,898,474 issued and outstanding at May 31, 2013 and May 31, 2012, respectively	4,889	4,889
Additional paid-in capital	24,552,807	23,952,807
Accumulated deficit during development stage	(33,767,010)	(33,250,080)
Total stockholders' deficiency	(9,209,314)	(9,292,384)
Total liabilities and stockholders' deficiency	$ 345,126	$ 4,913