American Biogenetic Sciences, Inc. - Statements of Operations (USD $)	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
Revenue	$ 0	$ 0
General and administrative	16,500	23,102
Interest expenses	2,280	2,280
Total costs and expenses	18,780	25,382
NET LOSS	(18,780)	(25,382)
Basic and diluted net loss	(0.02)	(0.02)
Basic and diluted	$ 1,088,740	$ 1,088,740