GOING CONCERN	6 Months Ended
GOING CONCERN	Jun. 30, 2011
Going Concern [Abstract]
Going Concern Disclosure [Text Block]	NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Historically, the Company has incurred significant losses, and has not demonstrated the ability to generate sufficient cash flows from operations to satisfy its liabilities and sustain operations. The Company had accumulated deficit of $(4,054,531) and $(3,932,386) as of June 30, 2011 and December 31, 2010, including net losses of $(122,146) and $(213,038) for the six months ended June 30, 2011 and 2010, respectively. In addition, current liabilities exceeded current assets by $2,160,147 and $2,151,429 at June 30, 2011 and December 31, 2010, respectively. These factors indicate that the Company may not be able to continue its business in the future. The Company finances its operations by short term and long term bank borrowings with more reliance on the use of short-term borrowings as the corresponding borrowing costs are lower compared to long-term borrowings. There can be no assurance that such borrowings will be available to the company in the future. In March 2006, the Company entered into an unsecured revolving credit agreement with Citibank. The credit agreement provides for borrowings of up to $90,000. Under the terms of the credit agreement, interest is payable monthly at annual rate of the prime rate as published in The Wall Street Journal from time to time plus 3%, which was approximately 7.00-10.00% per annum. The line of credit was unsecured, and renews automatically on an annual basis subsequent to March 2008 with the same interest rate term which is payable on or around the 15th each month. The Company had an unpaid principal balance of $89,538 at June 30, 2011 and December 31, 2010. In April 2007, the Company entered into a revolving credit agreement with East West Bank. The credit agreement provides for borrowings up to $1.0 million based on a maximum of 80% of accounts receivable balance plus 25% of inventory balance as collateral, as well as maintaining an effective tangible net worth of not less than $300,000 and a current ratio of not less than 1.0 to 1. Under the terms of the credit agreement, interest is payable monthly at 8.00% per annum until April 2008. At the end of April 2008, the Company and East West Bank entered into a business loan agreement to mature in August 2010 to pay off the remaining balance of the previous line of credit. The adjustable interest rate is a rate per annum equal to the Wall Street Journal Prime Rate plus 1.0 percentage point. On February 18, 2009, the agreement was revised to agreeing that the Company will repay $1,000 of principal plus accrued unpaid interest each month for 11 consecutive months starting February 15, 2009, $2,000 of principal plus accrued unpaid interest each month for 7 consecutive months starting January 15, 2010, and $253,533 on August 31, 2010 as one principal and interest payment. On February 17, 2010, due to the tight cash flows from the plummeting sales and in order to preserve liquidity, the Company negotiated with East West Bank on revising the terms of the loan to agreeing that the Company will repay $1,500 of principal plus accrued unpaid interest each month starting March 2010 and $254,195 on August 31, 2010 as one principal and interest payment. On August 31, 2010, the term was revised to agreeing that Company will repay $1,500 of principal plus accrued unpaid interest each month for 24 consecutive months starting September 15, 2010 and $218,098 on August 31, 2012 as one principal and interest payment. Total unpaid principal balance of the business loan and the line of credit at June 30, 2011 and December 31, 2010 was $238,519 and $247,519, respectively. In February 2008, the Company entered into a revolving credit agreement with Bank of America. The credit agreement provides for borrowings up to $92,500. The adjustable interest rate is a rate per annum equal to the Wall Street Journal Prime Rate plus 4.5 percentage points. On March 16, 2011, the agreement was amended to extend the maturity date to the earlier of April 7, 2017 or the occurrence of an event of default or termination, and agreeing that the Company will repay $500 of principal plus accrued interest monthly for 12 consecutive months starting May 7, 2011, followed by $1,433 plus accrued interest monthly for 60 consecutive months. Total unpaid principal balance at June 30, 2011 and December 31, 2010 was $91,500 and $92,000, respectively. This credit line is not subject to covenants that may restrict the availability of the funds. In July 2008, the Company entered into a revolving credit agreement with Rabobank. The credit agreement provides for borrowings up to $100,000. The adjustable interest rate is a rate per annum equal to the Wall Street Journal Prime Rate plus 0.5 percentage points. On June 20, 2011, the Company modified the agreement converting the revolving line credit into a three-year term loan. The agreement requires a monthly payment at $1,006.43 under a fixed interest rate at 3%. Total unpaid principal balance at June 30, 2011 and December 31, 2010 was $95,000 and $45,000, respectively. The Company may in the future borrow additional amounts under new credit facilities or enter into new or additional borrowing arrangements. We anticipate that any proceeds from such new or additional borrowing arrangements will be used for general corporate purposes, including launching marketing initiatives, purchase inventory, acquisitions, and for working capital. The largest shareholder and Chief Executive Officer of the Company has orally pledged to provide financing to the company should it require additional funds. The Company may require additional funds and may seek to raise such funds though public and private financings or from other sources. There is no assurance that additional financing will be available at all or that, if available, such financing will be obtainable on terms favorable to the Company or that any additional financing will not be dilutive. Any necessary additional funds from the largest shareholder and Chief Executive Officer of the Company should include also the consideration of satisfying our obligations under the legal settlement discussed on Note 13. The Company, taking into account the available banking facilities, internal financial resource, and its largest shareholder’s pledge, believes it has sufficient working capital to meet its present obligation for at least the next twelve months. Management is taking actions to address the company's financial condition and deteriorating liquidity position. These steps include adjusting the company’s product portfolio to cater to what management believes is a sustained shift in consumer demand for smaller, more fuel efficient vehicles. Specifically, the company plans to develop a smaller sized wheel in the 17” range to fit smaller cars. Management believes that by expanding into this market, it can capitalize on consumer demand and drive revenue growth. In an effort to mitigate freight charges, the Company is speaking to distributors in markets outside of California about the possibility of shipping products directly from the manufacturers to their warehouse. This would reduce our freight charges on long distance shipping orders and allow the company to offer more competitive pricing. Management believes that this can be a key driver of expansion into new markets and revenues.

MIZATI LUXURY ALLOY WHEELS INC 10-Q/A