BRENHAM OIL & GAS CORP. - CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended		191 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Cash flows from operating activities:
Net loss	$ (612,773)	$ (125,168)	$ (1,115,534)
Adjustments to reconcile net loss to net cash used in operating activities:
Depletion and accretion	195	0	195
Stock-based compensation	316,000	5,000	527,020
Changes in current assets and liabilities:
Increase decrease in Accounts receivable	(3,976)	0	(3,976)
Increase decrease in Accounts receivable - related party	131,100	(697)	131,100
Increase decrease in Accounts payable	475	(1,935)	12,189
Net cash used in operating activities	(168,979)	(122,800)	(449,006)
Cash flows from investing activities:
Payments for acquisition of oil & gas properties	(87,500)	0	(87,500)
Net cash provided by investing activities	(87,500)	0	(87,500)
Cash flows from financing activities:
Loans from related parties	157,095	123,977	422,413
Payments for acquisition of treasury stock	(884)	(1,101)	(2,596)
Proceeds from sale of common stock	100,000	0	123,100
Net cash provided by financing activities	256,211	122,876	542,917
Net increase (decrease) in cash	(268)	76	6,411
Cash and cash equivalents, beginning of period	6,679	6,426	0
Cash and cash equivalents, end of period	6,411	6,502	6,411
Supplemental schedule of cash flow information:
Interest paid	0	0	1,150
Taxes paid	0	0	12,802
Non-cash transactions:
Issuance of stock for oil & gas properties	0	0	8,400
Issuance of common stock to convert payable due to American International Industries, Inc.	267,171	0	267,171
Capitalized asset retirement costs	$ 1,966	$ 0	$ 1,966