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INCOME TAXES
3 Months Ended
Oct. 31, 2013
INCOME TAXES [Abstract]  
INCOME TAXES

NOTE 5 - INCOME TAXES

The Company files federal income tax returns on the cash basis.  There is a tax loss carry forward and a loss is anticipated for the current year; therefore, no tax has been accrued.  No corresponding tax asset is recorded due to a valuation allowance.