INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2013

Disclosure - Inventories [Abstract]

Inventory

Inventories consist of work-in-process, raw materials, finished goods, and packaging for the Company’s Martha Stewart Essentials, SURGEX®, RESURGEX ESSENTIAL ®, Bikini Ready® and SlimTrim™ product lines. Cost-of-goods sold are calculated using the average costing method. Inventories consist of the following:

	September 30,		December 31,
	2013		2012
Finished Goods	$	267,963	$	2,344
Work in Process		-		49,200
Packaging		52,948		1,832
		320,911		53,376
Less: Reserve for obsolescence		-		(49,200)
Total	$	320,911	$	4,176