Loss Per Share	6 Months Ended
Jun. 30, 2011
Loss Per Share [Abstract]
LOSS PER SHARE	NOTE E - LOSS PER SHARE Basic loss per share is calculated by dividing net loss by the weighted average number of common shares outstanding for the period. Diluted loss per share is calculated by dividing net loss by the weighted average number of common shares and dilutive common stock equivalents outstanding. During periods in which the Company incurs losses, common stock equivalents, if any, are not considered, as their effect would be anti dilutive.

Loss Per Share

6 Months Ended

Jun. 30, 2011

NOTE E - LOSS PER SHARE

Basic loss per share is calculated by dividing net loss by the weighted average number of common shares outstanding for the period. Diluted loss per share is calculated by dividing net loss by the weighted average number of common shares and dilutive common stock equivalents outstanding. During periods in which the Company incurs losses, common stock equivalents, if any, are not considered, as their effect would be anti dilutive.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

MIRENCO INC 10-Q