Other Accrued Expenses

6 Months Ended

Jun. 30, 2011

Other Accrued Expenses [Abstract]

OTHER ACCRUED EXPENSES

6) OTHER ACCRUED EXPENSES

Other accrued expenses consisted of the following:

	June 30,		December 31,
	2011		2010
Research and development costs	$	98,000	$	231,000
Marketing and sales costs		244,000		195,000
Reserve for sales returns and allowances		187,000		125,000
Other product related costs		899,000		798,000
Legal and other professional fees		406,000		308,000
Due to former Sirius shareholders		241,000		232,000
Employee benefits		336,000		298,000
Other expenses		161,000		162,000
Total	$	2,572,000	$	2,349,000