ACCRUED EXPENSES

3 Months Ended

Sep. 30, 2011

Notes to Financial Statements

ACCRUED EXPENSES

Accrued expenses consisted of the following as of September 30, 2011 and December 31, 2010:

	September 30, 2011		December 31, 2010
Accrued payroll taxes	$	0	$	700
Accrued audit fees		0		5,000
Accrued expenses	$	0	$	5,700