Income Taxes

9 Months Ended

Oct. 31, 2011

Income Taxes [Abstract]

Income Taxes

4. Income Taxes

The Company has a net deferred tax asset as of October 31, 2011 primarily due to accumulated net operating losses.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Management has determined that the entire valuation allowance should remain as of October 31, 2011.   Management has also estimated there to be a tax net operating loss for tax for fiscal year 2012.  Income tax provisions are zero for the nine-month periods ended October 31, 2011 and 2010.