<?xml version="1.0" encoding="us-ascii"?><InstanceReport xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><Version>2.4.0.8</Version><ReportLongName>022 - Disclosure - STOCK OPTIONS AND WARRANTS (Tables)</ReportLongName><DisplayLabelColumn>true</DisplayLabelColumn><ShowElementNames>false</ShowElementNames><RoundingOption /><HasEmbeddedReports>false</HasEmbeddedReports><Columns><Column FlagID="0"><Id>1</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><CurrencyCode /><FootnoteIndexer /><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios><MCU><KeyName /><CurrencySymbol /><contextRef><ContextID>Context_6ME__30-Jun-2013</ContextID><EntitySchema>http://www.sec.gov/CIK</EntitySchema><EntityValue>0000813716</EntityValue><PeriodDisplayName /><PeriodType>duration</PeriodType><PeriodStartDate>2013-01-01T00:00:00</PeriodStartDate><PeriodEndDate>2013-06-30T00:00:00</PeriodEndDate><Segments /><Scenarios /></contextRef><UPS /><CurrencyCode /><OriginalCurrencyCode /></MCU><CurrencySymbol /><Labels><Label Key="CalendarSupplement" Id="0" Label="6 Months Ended" /><Label Key="Calendar" Id="1" Label="Jun. 30, 2013" /></Labels></Column></Columns><Rows><Row FlagID="0"><Id>1</Id><IsAbstractGroupTitle>true</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>1</Level><ElementName>us-gaap_EquityAbstract</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText /><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>xbrli:stringItemType</ElementDataType><SimpleDataType>string</SimpleDataType><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Equity [Abstract]</Label></Row><Row FlagID="0"><Id>2</Id><IsAbstractGroupTitle>false</IsAbstractGroupTitle><LabelSeparator>

</LabelSeparator><Level>2</Level><ElementName>us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</ElementName><ElementPrefix>us-gaap_</ElementPrefix><IsBaseElement>true</IsBaseElement><BalanceType>na</BalanceType><PeriodType>duration</PeriodType><IsReportTitle>false</IsReportTitle><IsSegmentTitle>false</IsSegmentTitle><IsCalendarTitle>false</IsCalendarTitle><IsEquityPrevioslyReportedAsRow>false</IsEquityPrevioslyReportedAsRow><IsEquityAdjustmentRow>false</IsEquityAdjustmentRow><IsBeginningBalance>false</IsBeginningBalance><IsEndingBalance>false</IsEndingBalance><IsReverseSign>false</IsReverseSign><PreferredLabelRole>verboseLabel</PreferredLabelRole><FootnoteIndexer /><Cells><Cell FlagID="0" ContextID="Context_6ME__30-Jun-2013" UnitID=""><Id>1</Id><IsNumeric>false</IsNumeric><IsRatio>false</IsRatio><DisplayZeroAsNone>false</DisplayZeroAsNone><NumericAmount>0</NumericAmount><RoundedNumericAmount>0</RoundedNumericAmount><NonNumbericText>&lt;div align="center" style="font: /normal 'times new roman'; color: #000000; text-transform: none; text-indent: 0px; letter-spacing: normal; word-spacing: 0px; white-space: normal; background-color: #ffffff; -webkit-text-stroke-width: 0px;"&gt;
&lt;table style="width: 100%; border-collapse: collapse;" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" colspan="2" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="17%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Weighted-&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="16%" colspan="2" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" colspan="2" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Weighted-&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="17%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Average&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="16%" colspan="2" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Aggregate&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" colspan="2" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Average&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="17%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Remaining&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="16%" colspan="2" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Intrinsic&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="34%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;&amp;#160;&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Shares&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="14%" colspan="2" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Exercise Price&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="17%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Contractual Life&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="16%" colspan="2" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;b&gt;&lt;font style="font-size: 9pt; ; font-family: times new roman;"&gt;Value&lt;/font&gt;&lt;/b&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;
&lt;p align="left" style="margin: 0in 0in 0pt; text-align: left; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;Outstanding at December 31, 2012&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;3,600,000&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;$&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="12%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0in 0pt; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;0.0123&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="17%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 17.1pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;0.013&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;$&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 2.05pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;
&lt;p align="left" style="margin: 0in 0in 0pt; text-align: left; text-indent: 11pt; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;Granted&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="12%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0in 0pt; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="17%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;
&lt;p align="left" style="margin: 0in 0in 0pt; text-align: left; text-indent: 11pt; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;Exercised&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="12%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0in 0pt; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="17%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;
&lt;p align="left" style="margin: 0in 0in 0pt; text-align: left; text-indent: 11pt; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;Expired&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;(3,600,000)&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="12%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0in 0pt; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;0.0123&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="17%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 1pt; border-bottom-style: solid;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 2.05pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;
&lt;p align="left" style="margin: 0in 0in 0pt; text-align: left; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;Outstanding at June 30, 2013&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="2%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;$&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="12%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0in 0pt; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="17%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 17.1pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="2%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;$&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 2.05pt 0pt 0in; text-align: right; page-break-after: avoid;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="12%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="17%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="14%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="34%" nowrap="nowrap"&gt;
&lt;p align="left" style="margin: 0in 0in 0pt; text-align: left;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;Exercisable at June 30, 2013&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0pt 0pt 0in; text-align: right;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="1%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="2%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;$&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="12%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 0in 0pt; text-align: right;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="17%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 17.1pt 0pt 0in; text-align: right;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in;" valign="bottom" width="2%" nowrap="nowrap"&gt;&amp;#160;&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="2%" nowrap="nowrap"&gt;
&lt;p align="center" style="margin: 0in 0in 0pt; text-align: center;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;$&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="padding: 0in 0.05in; border-bottom-color: windowtext; border-bottom-width: 2.25pt; border-bottom-style: double;" valign="bottom" width="14%" nowrap="nowrap"&gt;
&lt;p align="right" style="margin: 0in 2.05pt 0pt 0in; text-align: right;"&gt;&lt;font style="font-size: 11pt; ; font-family: times new roman;"&gt;-&lt;/font&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;</NonNumbericText><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat></Cell></Cells><ElementDataType>nonnum:textBlockItemType</ElementDataType><SimpleDataType>na</SimpleDataType><ElementDefenition>Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 718

 -SubTopic 10

 -Section 50

 -Paragraph 2

 -Subparagraph (c)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901



</ElementReferences><IsTotalLabel>false</IsTotalLabel><UnitID>0</UnitID><Label>Schedule of summary of the stock option activity under the plans</Label></Row></Rows><Footnotes /><IsEquityReport>false</IsEquityReport><ReportName>STOCK OPTIONS AND WARRANTS (Tables)</ReportName><MonetaryRoundingLevel>UnKnown</MonetaryRoundingLevel><SharesRoundingLevel>UnKnown</SharesRoundingLevel><PerShareRoundingLevel>UnKnown</PerShareRoundingLevel><ExchangeRateRoundingLevel>UnKnown</ExchangeRateRoundingLevel><HasCustomUnits>true</HasCustomUnits><IsEmbedReport>false</IsEmbedReport><IsMultiCurrency>false</IsMultiCurrency><ReportType>Sheet</ReportType><RoleURI>http://cirtran.com/role/STOCKOPTIONSANDWARRANTSTables</RoleURI><NumberOfCols>1</NumberOfCols><NumberOfRows>2</NumberOfRows></InstanceReport>
