SUMMARY OF CERTAIN SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
Sep. 30, 2011
SUMMARY OF CERTAIN SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF CERTAIN SIGNIFICANT ACCOUNTING POLICIES	Note 2. SUMMARY OF CERTAIN SIGNIFICANT ACCOUNTING POLICIES *Use of Estimates* The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about carrying value of assets and liabilities that are not readily apparent from other sources. The most significant estimates, among other things, are used in accounting for inventory reserves, merchant account chargebacks, accounts receivable allowances, chargebacks, and reserves for doubtful accounts and stock option compensation expense. Estimates and assumptions are periodically reviewed and the effects of any material revisions are reflected in the condensed consolidated financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions. *Cash* The company maintains cash balances at various financial institutions and considers all highly liquid investments with maturities of three months or less at the date of purchase to be classified as cash equivalents. The Company's bank accounts at these institutions may, at times, exceed the federally insured limits. All non-interest bearing transactions accounts are fully insured by the Federal Deposit Insurance Company through December 31, 2012. At September 30, 2011 and December 31, 2010 the Company had no cash equivalents. *Accounts Receivable* At September 30, 2011 accounts receivable balances included a concentration from one customer of an amount greater than 10% of the total net accounts receivable balance ($54,088 from Customer A). At December 31, 2010 accounts receivable balances included a concentration from two customers of amounts greater than 10% of the total net accounts receivable balance ($136,340 from Customer B and $37,334 from Customer C). As to revenue, no one customer accounted for sales in excess of 10% for the three or nine month periods presented. *Inventories* Inventories are stated at the lower of cost, computed using the first-in, first-out method, or market. If the cost of the inventories exceeds their market value, provisions are made currently for the difference between the cost and the market value. The Company's inventories consist primarily of merchandise purchased for resale. *Property and Equipment* Property and equipment consists principally of furniture and fixtures, which is being depreciated using the straight-line method over estimated useful lives of five to seven years. Maintenance and repairs are charged to expense as incurred. Depreciation is provided for using the straight-line method over the estimated useful lives. Depreciation expense for the three and nine months ended September 30, 2011 and 2010 was approximately $1,849 and $0 and $0 and $3,011, respectively. *Preferred Stock* The Company's amended and restated articles of incorporation authorize the Company's Board of Directors to issue up to 1,000,000 shares of "blank check" preferred stock, having a $.001 par value, in one or more series without stockholder approval. Each such series of preferred stock may have such number of shares, designations, preferences, voting powers, qualifications, and special or relative rights or privileges as determined by the Company's Board of Directors. At September 30, 2011 and December 31, 2010, no shares of preferred stock were issued or outstanding. *Revenue recognition* The Company recognizes revenue from product sales or services rendered when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured. Product sales and shipping revenues, net of promotional discounts, rebates, and return allowances, are recorded when the products are shipped, title passes to customers and collection is reasonably assured. Retail sales to customers are made pursuant to a sales contract that provides for transfer of both title and risk of loss upon the Company's delivery to the carrier. Return allowances, which reduce product revenue, are estimated using historical experience. Revenue from product sales and services rendered is recorded net of sales and consumption taxes. The Company periodically provides incentive offers to its customers to encourage purchases. Such offers include current discount offers, such as percentage discounts off current purchases, inducement offers, such as offers for future discounts subject to a minimum current purchase, and other similar offers. Current discount offers, when accepted by the Company's customers, are treated as a reduction to the purchase price of the related transaction, while inducement offers, when accepted by its customers, are treated as a reduction to purchase price based on estimated future redemption rates. Redemption rates are estimated using the Company's historical experience for similar inducement offers. The Company reports sales, net of current discount offers and inducement offers on the condensed consolidated statement of operations. *Advertising* The Company charges advertising costs to expense as incurred. For the three and nine months ended September 30, 2011 and 2010, the Company incurred advertising expenses of $469,488 and $454,873 and $3,320,116 and $1,447,189, respectively. *Stock-Based Compensation* The Company accounts for stock-based compensation under Accounting Standard Codification ("ASC") Topic 718, "Compensation-Stock Compensation ("ASC Topic 718"). These standards define a fair value based method of accounting for stock-based compensation. In accordance with ASC Topic 718, the cost of stock-based compensation is measured at the grant date based on the value of the award and is recognized over the vesting period. The value of the stock-based award is determined using the Black-Scholes-Merton valuation model, whereby compensation cost is the estimated fair value of the award as determined by the valuation model at the grant date or other measurement date. The resulting amount is charged to expense on the straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period. Income Taxes The provision for income taxes is based on income before taxes reported for financial statement purposes after adjustments for transactions that do not have tax consequences. Deferred tax assets and liabilities are realized according to the estimated future tax consequences attributable to differences between the carrying value of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted tax rates as of the date of the condensed consolidated balance sheets. The effect of a change in tax rates on deferred tax assets and liabilities is reflected in the period that includes the statutory enactment date. A deferred tax asset valuation allowance is recorded when it has been determined that it is more likely than not that deferred tax assets will not be realized. If a valuation allowance is needed, a subsequent change in circumstances in future periods that causes a change in judgment about the realization of the related deferred tax amount could result in the reversal of the deferred tax valuation allowance. The Company recognizes a liability for uncertain tax positions. An uncertain tax position is defined as a position in a previously filed tax return or a position expected to be taken in a future tax return that is not based on clear and unambiguous tax law and which is reflected in measuring current or deferred income tax assets and liabilities for interim or annual periods. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company measures the tax benefits recognized based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. The Company recognizes interest and penalties related to unrecognized tax benefits in its provision for income taxes. In order to determine the quarterly provision for income taxes, the Company uses an estimated annual effective tax rate, which is based on expected annual income and statutory tax rates. Certain significant or unusual items are separately recognized in the quarter during which they occur and can be a source of variability in the effective tax rates from quarter to quarter. Income tax expense (benefit) for the nine months ended September 30, 2011 and 2010 was $314,900 and ($62,000), respectively. The income tax benefit for the three months ended September 30, 2011 and 2010 was ($74,537) and ($51,826), respectively. The effective tax rate for the three and nine months ended September 30, 2011 differs from the U.S. federal statutory rate of 35% primarily due to state income taxes. The Company files U.S. and state income tax returns in jurisdictions with various statutes of limitations. The Company does not have any net operating loss carryforwards. The Company's consolidated federal tax return and any state tax returns are not currently under examination. *Reclassifications* Certain prior period amounts have been reclassified to conform to the current year presentation. These reclassifications had no impact on previously reported results of operations or stockholders' equity. *Recent Accounting Pronouncements* Recent accounting pronouncements issued by the Financial Accounting Standards Board ("FASB") and the SEC did not have, or are not believed by management to have, a material impact on the Company's present or future condensed consolidated financial statements.

Note 2. SUMMARY OF CERTAIN SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about carrying value of assets and liabilities that are not readily apparent from other sources. The most significant estimates, among other things, are used in accounting for inventory reserves, merchant account chargebacks, accounts receivable allowances, chargebacks, and reserves for doubtful accounts and stock option compensation expense. Estimates and assumptions are periodically reviewed and the effects of any material revisions are reflected in the condensed consolidated financial statements in the period that they are determined to be necessary. Actual results could differ from those estimates and assumptions.

Cash

The company maintains cash balances at various financial institutions and considers all highly liquid investments with maturities of three months or less at the date of purchase to be classified as cash equivalents. The Company's bank accounts at these institutions may, at times, exceed the federally insured limits. All non-interest bearing transactions accounts are fully insured by the Federal Deposit Insurance Company through December 31, 2012. At September 30, 2011 and December 31, 2010 the Company had no cash equivalents.

Accounts Receivable

At September 30, 2011 accounts receivable balances included a concentration from one customer of an amount greater than 10% of the total net accounts receivable balance ($54,088 from Customer A). At December 31, 2010 accounts receivable balances included a concentration from two customers of amounts greater than 10% of the total net accounts receivable balance ($136,340 from Customer B and $37,334 from Customer C). As to revenue, no one customer accounted for sales in excess of 10% for the three or nine month periods presented.

Inventories

Inventories are stated at the lower of cost, computed using the first-in, first-out method, or market. If the cost of the inventories exceeds their market value, provisions are made currently for the difference between the cost and the market value. The Company's inventories consist primarily of merchandise purchased for resale.

Property and Equipment

Property and equipment consists principally of furniture and fixtures, which is being depreciated using the straight-line method over estimated useful lives of five to seven years. Maintenance and repairs are charged to expense as incurred. Depreciation is provided for using the straight-line method over the estimated useful lives. Depreciation expense for the three and nine months ended September 30, 2011 and 2010 was approximately $1,849 and $0 and $0 and $3,011, respectively.

Preferred Stock

The Company's amended and restated articles of incorporation authorize the Company's Board of Directors to issue up to 1,000,000 shares of "blank check" preferred stock, having a $.001 par value, in one or more series without stockholder approval. Each such series of preferred stock may have such number of shares, designations, preferences, voting powers, qualifications, and special or relative rights or privileges as determined by the Company's Board of Directors. At September 30, 2011 and December 31, 2010, no shares of preferred stock were issued or outstanding.

Revenue recognition

The Company recognizes revenue from product sales or services rendered when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured.

Product sales and shipping revenues, net of promotional discounts, rebates, and return allowances, are recorded when the products are shipped, title passes to customers and collection is reasonably assured. Retail sales to customers are made pursuant to a sales contract that provides for transfer of both title and risk of loss upon the Company's delivery to the carrier. Return allowances, which reduce product revenue, are estimated using historical experience. Revenue from product sales and services rendered is recorded net of sales and consumption taxes.

The Company periodically provides incentive offers to its customers to encourage purchases. Such offers include current discount offers, such as percentage discounts off current purchases, inducement offers, such as offers for future discounts subject to a minimum current purchase, and other similar offers. Current discount offers, when accepted by the Company's customers, are treated as a reduction to the purchase price of the related transaction, while inducement offers, when accepted by its customers, are treated as a reduction to purchase price based on estimated future redemption rates. Redemption rates are estimated using the Company's historical experience for similar inducement offers. The Company reports sales, net of current discount offers and inducement offers on the condensed consolidated statement of operations.

Advertising

The Company charges advertising costs to expense as incurred. For the three and nine months ended September 30, 2011 and 2010, the Company incurred advertising expenses of $469,488 and $454,873 and $3,320,116 and $1,447,189, respectively.

Stock-Based Compensation

The Company accounts for stock-based compensation under Accounting Standard Codification ("ASC") Topic 718, "Compensation-Stock Compensation ("ASC Topic 718"). These standards define a fair value based method of accounting for stock-based compensation. In accordance with ASC Topic 718, the cost of stock-based compensation is measured at the grant date based on the value of the award and is recognized over the vesting period. The value of the stock-based award is determined using the Black-Scholes-Merton valuation model, whereby compensation cost is the estimated fair value of the award as determined by the valuation model at the grant date or other measurement date. The resulting amount is charged to expense on the straight-line basis over the period in which the Company expects to receive the benefit, which is generally the vesting period.

Income Taxes

The provision for income taxes is based on income before taxes reported for financial statement purposes after adjustments for transactions that do not have tax consequences. Deferred tax assets and liabilities are realized according to the estimated future tax consequences attributable to differences between the carrying value of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted tax rates as of the date of the condensed consolidated balance sheets. The effect of a change in tax rates on deferred tax assets and liabilities is reflected in the period that includes the statutory enactment date. A deferred tax asset valuation allowance is recorded when it has been determined that it is more likely than not that deferred tax assets will not be realized. If a valuation allowance is needed, a subsequent change in circumstances in future periods that causes a change in judgment about the realization of the related deferred tax amount could result in the reversal of the deferred tax valuation allowance.

The Company recognizes a liability for uncertain tax positions. An uncertain tax position is defined as a position in a previously filed tax return or a position expected to be taken in a future tax return that is not based on clear and unambiguous tax law and which is reflected in measuring current or deferred income tax assets and liabilities for interim or annual periods. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company measures the tax benefits recognized based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. The Company recognizes interest and penalties related to unrecognized tax benefits in its provision for income taxes.

In order to determine the quarterly provision for income taxes, the Company uses an estimated annual effective tax rate, which is based on expected annual income and statutory tax rates. Certain significant or unusual items are separately recognized in the quarter during which they occur and can be a source of variability in the effective tax rates from quarter to quarter. Income tax expense (benefit) for the nine months ended September 30, 2011 and 2010 was $314,900 and ($62,000), respectively. The income tax benefit for the three months ended September 30, 2011 and 2010 was ($74,537) and ($51,826), respectively. The effective tax rate for the three and nine months ended September 30, 2011 differs from the U.S. federal statutory rate of 35% primarily due to state income taxes. The Company files U.S. and state income tax returns in jurisdictions with various statutes of limitations. The Company does not have any net operating loss carryforwards. The Company's consolidated federal tax return and any state tax returns are not currently under examination.

Reclassifications

Certain prior period amounts have been reclassified to conform to the current year presentation. These reclassifications had no impact on previously reported results of operations or stockholders' equity.

Recent Accounting Pronouncements

Recent accounting pronouncements issued by the Financial Accounting Standards Board ("FASB") and the SEC did not have, or are not believed by management to have, a material impact on the Company's present or future condensed consolidated financial statements.