OTHER PAYABLE AND ACCRUED LIABILITIES

6 Months Ended

Jun. 30, 2011

Payables and Accruals [Abstract]

OTHER PAYABLE AND ACCRUED LIABILITIES

8.  OTHER PAYABLE AND ACCRUED LIABILITIES

	As of		As of
	June 30, 2011		December 31, 2010
	(Unaudited)
Other payables	$	46,893	$	911
Staff welfare payable		67,540		96,417
Value added tax payable		83,442		50,230
Other tax payable		21,193		44,740
	$	219,068	$	192,298

Other payables represent loans from third parties, which are interest free, unsecured and repayable on demand.