STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
Aug. 31, 2011	Aug. 31, 2010
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (3,285,922)	$ (2,579,873)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation	354	372
FDA clinical trial expenses paid directly by S.R. Burzynski, M.D., Ph.D.	3,049,965	2,295,872
Changes in operating assets and liabilities
Accounts payable	(36,006)	54,781
Accrued liabilities	(296)	584
NET CASH USED BY OPERATING ACTIVITIES	(271,905)	(228,264)
CASH FLOWS FROM FINANCING ACTIVITIES
Contribution of capital	276,904	226,598
NET CASH PROVIDED BY FINANCING ACTIVITIES	276,904	226,598
NET INCREASE (DECREASE) IN CASH	4,999	(1,666)
CASH AT BEGINNING OF PERIOD	17,476	18,122
CASH AT END OF PERIOD	$ 22,475	$ 16,456

Represents the clinical trial expenses that are incurred by the entity which are used in the treatment of cancer during the reporting period.

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

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The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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Net income after adjustments for dividends on preferred stock (declared in the period) and/or cumulative preferred stock (accumulated for the period).

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