INCOME TAXES	12 Months Ended
	May 31, 2012
INCOME TAXES
INCOME TAXES	NOTE 8 - INCOME TAXES   The Company has available net operating loss carry-forwards for financial statement and federal income tax purposes. These loss carry-forwards expire if not used within 20 years from the year generated. The Company's management has decided a valuation allowance is necessary to reduce any tax benefits because the available benefits are more likely than not to expire before they can be used. The tax based accumulated deficit creates tax benefits in the amount of $4,801,271 from inception through May 31, 2012.   Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial statement purposes and the amounts used for income tax purposes. Significant components of the Company's deferred tax liabilities and assets as of May 31, 2012 are as follows:        Deferred tax assets:        Federal                                   $ 6,369,716        State                                               0                                                  -----------        Total Deferred Tax Asset                    6,369,716        Less valuation allowance                   (6,369,716)                                                  -----------                                                  $         0                                                  ===========   The Company has provided a 100% valuation allowance on the deferred tax assets at May 31, 2012 to reduce such tax asset to $0 as there is no assurance that the Company will generate future taxable income to utilize such asset. Management will review this valuation allowance requirement periodically and make adjustments as warranted.