PROPERTY AND EQUIPMENT

6 Months Ended

Jun. 30, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 5 PROPERTY AND EQUIPMENT

Property and equipment consists of the following:

	June 30, 2013		December 31, 2012
Furniture, fixtures, and equipment
Vystar Division	$	39,785	$	39,785
Accumulated depreciation		(39,030)		(38,639)
Net Vystar property and equipment		755		1,146
SleepHealth Division		239,773		240,842
Accumulated depreciation		(56,540)		(21,434)
Net SleepHealth property and equipment		183,233		219,408
Furniture, fixtures, and equipment, net total	$	183,988	$	220,554

Depreciation expense for the three months ended June 30, 2013 and 2012 was $17,637 and $222, respectively and for the six months ended June 30, 2013 and 2012 was $35,497and $445, respectively.