Consolidated Condensed Balance Sheets (Unaudited) (USD $)	Sep. 30, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 5,538,315	$ 639,655
Accounts receivable, net of allowances for contractual adjustments and doubtful accounts of $3,023,298 and $2,791,906, respectively	2,945,502	2,597,848
Inventories	512,242	553,342
Current assets from discontinued operations	2,123,927	3,349,567
Other current assets	1,136,133	438,315
Total current assets	12,256,119	7,578,727
Property and equipment, net	2,948,951	3,642,847
Intangible assets, net	1,202,956	1,313,756
Goodwill	12,844,223	12,844,223
Other assets from discontinued operations	66,722	2,579,410
Other assets	355,211	733,589
Total assets	29,674,182	28,692,552
Liabilities:
Accounts payable	602,500	909,983
Accrued liabilities	1,994,536	2,263,907
Current portion of long-term debt	19,487,017	22,768,781
Current liabilities from discontinued operations	779,646	2,140,602
Total current liabilities	22,863,699	28,083,273
Long-term debt, net of current portion	244,314	436,850
Total liabilities	23,108,013	28,520,123
Graymark Healthcare shareholders' equity:
Preferred stock $0.0001 par value, 10,000,000 authorized; no shares issued and outstanding
Common stock $0.0001 par value, 500,000,000 shares authorized; 14,992,850 and 7,238,403 issued and outstanding, respectively	1,499	724
Paid-in capital	40,007,884	29,521,558
Accumulated deficit	(33,193,006)	(29,218,977)
Total Graymark Healthcare shareholders' equity (deficit)	6,816,377	303,305
Noncontrolling interest	(250,208)	(130,876)
Total equity (deficit)	6,566,169	172,429
Total liabilities and shareholders' equity	$ 29,674,182	$ 28,692,552