5. INCOME TAXES

12 Months Ended

Mar. 31, 2012

Income Tax Disclosure [Text Block]

5.  INCOME TAXES

At March 31, 2012 and 2011 deferred tax assets consist of the following:

		March 31, 2012		March 31, 2011
Federal loss carryforwards	$	10,852	$	-
Less: valuation allowance		(10,852)		-
	$	-	$	-

The Company has established a valuation allowance equal to the full amount of the deferred tax asset primarily due to an uncertainty in the utilization of the net operating loss carryforwards.

The estimated net operating loss carry forwards of approximately $31,000 begin to expire in 2031 for both federal and state purposes.