INCOME TAXES (Tables)

9 Months Ended

Oct. 31, 2012

INCOME TAXES [Abstract]

Unrecognized tax benefit

A reconciliation of the beginning and ending balances of the total amounts of unrecognized tax benefits is as follows:

	2012
Balance at February 1, 2012	$	49,000
Increases in tax positions for prior years		-
Decreases in tax positions for prior years		(49,000	)
Increases in tax positions for current year		-
Balance at October 31, 2012	$	-