4. INVENTORIES

6 Months Ended

Apr. 30, 2013

Inventory Disclosure [Abstract]

4. Inventories

Inventories consisted of the following at:

	April 30,		October 31,
	2013		2012
Finished Goods	$	2,609,680	$	2,447,605
Raw Materials		120,645		182,060
Total Inventories	$	2,730,325	$	2,629,665

Finished goods inventory consists of products that the Company sells such as, but not limited to, coffee, cups, soft drinks, and snack foods.  Raw material inventory consists primarily of bottle caps.  The amount of raw and bottled water on hand does not represent a material amount of inventory.  The Company estimates that value as of April 30, 2013 and October 31, 2012 to be $39,000 and $31,000, respectively.  This value includes the cost of allocated overhead.  Bottles are accounted for as fixed assets.