OTHER PAYABLES AND ACCRUED LIABILITIES

9 Months Ended

12 Months Ended

Sep. 30, 2011

Dec. 31, 2010

OTHER PAYABLES AND ACCRUED LIABILITIES [Text Block]

NOTE 15

OTHER PAYABLES AND ACCRUED LIABILITIES


		September 30,		December 31,
		2011		2010
				(Restated)

Other payable	$	336,427	$	599,724
Deposits from customers		372,294		231,390
Deposits from membership reward program		321,750		277,010
Accrued liabilities		1,376,737		649,851
	$	2,407,208	$	1,757,975

Deposits from customers represent money received in advance for cosmetic surgery, beauty and other related services.

Included in other payables are equipment and renovation costs totaling $152,520 and $363,333 owed to suppliers as of September 30, 2011 and December 31, 2010 respectively.

8.	OTHER PAYABLES AND ACCRUED LIABILITIES

	Other payables and accrued liabilities at December 31, 2010 and 2009 consisted of the following:

		2010		2009
		(Restated)
		(consolidated)		(combined)

Other payables	$	599,724	$	62,615
Deposits from customers		231,390		215,618
Deposits from membership reward program		277,010		221,059
Accrued liability for membership reward program		18,586		56,497
Accrued liabilities		631,265		100,124
	$	1,757,975	$	655,913

	Deposits from customers represent money received in advance for cosmetic surgery, beauty and other related services.

	Included in other payables are equipment and renovation cost totaling $363,333 and $5,850 owed to suppliers as of December 31, 2010 and 2009 respectively.

China SHESAYS Medical Cosmetology Inc. S-1/A