Organization and Description of Business

9 Months Ended

Jun. 30, 2012

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

Note 1.   Organization and Description of Business

Neah Power Systems, Inc. (the “Company”, “we”, “us” or “our”) was incorporated in the State of Nevada in 2001 under the name Growth Mergers, Inc. In 2006, we entered into an Agreement and Plan of Merger whereby Growth Acquisitions, Inc., a Washington corporation and wholly owned subsidiary of Growth Mergers, Inc., merged with and into Neah Power Systems, Inc., a Washington corporation (“Neah Power Washington”). Following the merger, Growth Mergers, Inc. changed its corporate name to Neah Power Systems, Inc. By virtue of this merger, Neah Power Washington became our wholly owned subsidiary.

We are engaged in the development and sale of renewable energy solutions using our direct methanol micro fuel cell technology. Our fuel cells are designed to replace existing rechargeable battery technology in a variety of applications and can run in either aerobic or anaerobic modes. We are developing solutions specifically targeted for the military, transportation vehicles, and portable electronics applications. We use a unique patented, silicon-based design for our PowerChip^TM micro fuel cells that creates higher power densities and enables lighter-weight, smaller form-factors, and will potentially create more cost effective, manufacturing and potentially lower product costs. Our laboratory facilities and corporate office is located in Bothell, Washington. Our website is www.neahpower.com.