PRESENTATION BASIS	6 Months Ended
PRESENTATION BASIS	Jun. 30, 2012
PRESENTATION BASIS [Abstract]
PRESENTATION BASIS	NOTE 1 - PRESENTATION BASIS The accompanying condensed financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and disclosures normally included in financial statements prepared in accordance with U. S. generally accepted accounting principles have been condensed or omitted. These interim financial statements include all adjustments, consisting of normal recurring accruals, which, in the opinion of management, are necessary in order to make the financial statements not misleading. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2011.

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

Microsmart Devices, Inc. 10-Q