Read the balance sheet from the latest 10-Q (May 23, 2011). Accumulated deficit is over $40 million dollars. A/S has just increased from 3 billion shares to 30 BILLION SHARES, which is quite honestly one of the highest A/S counts I've EVER seen. Total stockholders deficiency is over $2.9 million. Available cash is only $148.00! In my humble opinion, the market cap should be less than $0, although I realize that isn't possible. So $0 then.