Condensed Consolidated Statements of Cash Flows (USD $)	6 Months Ended		185 Months Ended
Condensed Consolidated Statements of Cash Flows (USD $)	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011
Cash flows from operating activities
Net loss	$ (508,554)	$ (500,950)	$ (43,305,692)
Adjustments to reconcile net income to net cash used by operating activities:
Depreciation and amortization	22,969	22,968	433,954
Amortization of loan discount	15,199	8,349	25,973
Loss on extinguishment of debt			157,413
Contribution of officer's salary/expenses paid by officer			838,680
Issuance of common stock and options for services			17,396,008
Issuance of preferred stock for services			145,999
Issuance of debt for services	20,962	114,500	173,962
Increase (decrease) in other assets	9,287	44,320	11,357
Increase (decrease) in accounts and other payable	37,645	(39,154)	315,173
Increase (decrease) in accrued expenses	246,888	194,313	1,145,478
Net cash used in operating activities	(155,604)	(155,654)	(22,661,695)
Cash flows from investing activities
Purchase of patent			(114,795)
Capital expenditures			(148,016)
Redemption of cash surrender value of life insurance			790,910
Increase in cash surrender value of life insurance			(790,910)
Net cash used in investing activities			(262,811)
Cash flows from financing activities
Proceeds from shareholder notes			564,917
Proceeds from convertible debt	100,000	205,000	510,000
Payments on note payable to shareholder			(102,017)
Exercise of options and warrants			4,853,421
Issuance of preferred stock			16,390,512
Issuance of common stock			915,200
Dividends			(5,051)
Cancellation of common stock			(200,325)
Net cash provided by financing activities	100,000	205,000	22,926,657
Net increase in cash	(55,604)	49,346	2,151
Cash, beginning of period	57,755	5,583
Cash, end of period	2,151	54,929	2,151
Non-cash investing and financing activities:
Issuance of common stock for note receivable			150
Debt to equity conversion			422,033
Acquisition of minority interest			33,250
Sale of Tercero - elimination of goodwill			(40,000)
Preferred dividends accrued	315,192	349,786	4,207,528
Preferred dividends paid through common stock issuance		201,689	1,290,759
Acquisition of Med Enclosures for note payable			250,000
Acquisition of patent through issuance of common stock			288,708
Settlement of lawsuit through common stock issuance			200,000
Valuation of beneficial conversion features		66,082	9,312,198
Conversion of loan to convertible debt		47,717	47,717
Amortization of loan premium	$ 48,831		$ 92,908

CPC OF AMERICA INC 10-Q/A