| CAN-CAL RESOURCES LTD.                                 |
|--------------------------------------------------------|
| (Exact name of registrant as specified in its charter) |

| Nevada                                                         | 88-0336988                           |
|----------------------------------------------------------------|--------------------------------------|
| (State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) |

| 8205 Aqua Spray Avenue |
|------------------------|
| Las Vegas, Nevada      |

| (702) 243-1849                                             |
|------------------------------------------------------------|
| (Registrant’s telephone number, including area code) |

| Large accelerated filer  ̈                                                        | Accelerated filer  ̈         |
|---------------------------------------------------------------------------------------|----------------------------------|
|                                                                                  |                             |
| Non-accelerated filer  ̈  (Do not check if a smaller reporting company) | Smaller reporting company x |

----

|                                 |                                                                | Page                                                                  |
|--------------------------------------|---------------------------------------------------------------------|-----------------------------------------------------------------------|
|                                 |                                                                |                                                                  |
| PART I – FINANCIAL INFORMATION |                                                                | 3                                                                     |
|                                 | Item 1. Financial Statements                                        |                                                                  | 3 |
|                                 |                                                                | Balance Sheets as of March 31, 2011 (Unaudited) and December 31, 2010 |   | 3 |
|                                 |                                                                | Condensed Statements of Operations (Unaudited)                        |   | 4 |
|                                 |                                                                | Statement of Stockholders’ Equity (Deficit) (unaudited)         |   | 5 |
|                                 |                                                                | Condensed Statements of Cash Flows (unaudited)                        |   | 6 |
|                                 |                                                                | Notes to Condensed Financial Statements (Unaudited)                   |   | 7 |
|                                 | Item 2. Management’s Discussion and Analysis                  |                                                                  | 21 |
|                                 | Item 3. Quantitative and Qualitative Disclosures about Market Risk  |                                                                  | 25 |
|                                 | Item 4T. Controls and Procedures                                    |                                                                  | 25 |
|                                 |                                                                |                                                                  |   |
| PART II – OTHER INFORMATION    |                                                                | 25                                                                    |
|                                 | Item 1. Legal Proceedings                                           |                                                                  | 25 |
|                                 | Item 1A. Risk Factors                                               |                                                                  | 26 |
|                                 | Item 2. Unregistered Sales of Equity Securities and Use of Proceeds |                                                                  | 26 |
|                                 | Item 3. Defaults Upon Senior Securities                             |                                                                  | 26 |
|                                 | Item 4. Submission of Matters to a Vote of Security Holders         |                                                                  | 26 |
|                                 | Item 5. Other Information                                           |                                                                  | 26 |
|                                 | Item 6. Exhibits                                                    |                                                                  | 27 |

----

|                                                                                                                                                                            |   | March 31, |        |   | December 31, |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|-------------|--------|-------------------|--------|
|                                                                                                                                                                            |   | 2011           |        |   | 2010              |   |
|                                                                                                                                                                            |   | (Unaudited)    |        |   |              |   |
| ASSETS                                                                                                                                                                          |   |           |        |   |              |   |
|                                                                                                                                                                            |   |           |        |   |              |   |
| Current assets:                                                                                                                                                                 |   |           |        |   |              |   |
| Cash                                                                                                                                                                            |   | $              | 53,704      |   |              | $      | 17,202 |   |
| Other current assets                                                                                                                                                            |   |           | 13,535      |   |              |   | 18,427 |   |
| Total current assets                                                                                                                                                            |   |           | 67,239      |   |              |   | 35,629 |   |
|                                                                                                                                                                            |   |           |        |   |              |   |   |   |
| Property and equipment (net of accumulated depreciation of $29,647 and $27,454, respectively)                                                                                   |   |           | 36,293      |   |              |   | 38,486 |   |
|                                                                                                                                                                            |   |           |        |   |              |   |   |   |
| Total assets                                                                                                                                                                    |   | $              | 103,532     |   |              | $      | 74,115 |   |
|                                                                                                                                                                            |   |           |        |   |              |   |   |   |
| LIABILITIES AND STOCKHOLDERS' (DEFICIT)                                                                                                                                         |   |           |        |   |              |   |   |   |
|                                                                                                                                                                            |   |           |        |   |              |   |   |   |
| Current liabilities:                                                                                                                                                            |   |           |        |   |              |   |   |   |
| Accounts payable                                                                                                                                                                |   | $              | 38,402      |   |              | $      | 98,795 |   |
| Accounts payable, related parties                                                                                                                                               |   |           | 75,000      |   |              |   | 60,000 |   |
| Accrued interest                                                                                                                                                                |   |           | 483,063     |   |              |   | 469,852 |   |
| Accrued interest, related parties                                                                                                                                               |   |           | 1,196       |   |              |   | 680 |   |
| Accrued salaries                                                                                                                                                                |   |           | 434,004     |   |              |   | 403,328 |   |
| Notes payable, including related party amounts of $53,191 and $57,191 at March 31, 2011 and December 31, 2010, respectively                                                     |   |           | 413,741     |   |              |   | 417,741 |   |
| Unearned rental revenues                                                                                                                                                        |   |           | 29,792      |   |              |   | 9,167 |   |
| Total current liabilities                                                                                                                                                       |   |           | 1,475,198   |   |              |   | 1,459,563 |   |
|                                                                                                                                                                            |   |           |        |   |              |   |   |   |
| Total liabilities                                                                                                                                                               |   |           | 1,475,198   |   |              |   | 1,459,563 |   |
|                                                                                                                                                                            |   |           |        |   |              |   |   |   |
| Commitments and contingencies                                                                                                                                                   |   |           |        |   |              |   |   |   |
|                                                                                                                                                                            |   |           |        |   |              |   |   |   |
| Stockholders' (deficit):                                                                                                                                                        |   |           |        |   |              |   |   |   |
| Preferred stock, $0.001 par value, 10,000,000 shares authorized, no shares issued and outstanding                                                                               |   |           | -           |   |              |   | - |   |
| Common stock, $0.001 par value, 100,000,000 shares authorized, 33,877,869 and 30,711,203 shares issued and outstanding as of March 31, 2011 and December 31, 2010, respectively |   |           | 33,877      |   |              |   | 30,711 |   |
| Subscriptions payable, 966,751 and 2,193,166 shares at March 31, 2011 and December 31, 2010, respectively                                                                       |   |           | 58,005      |   |              |   | 131,590 |   |
| Additional paid-in capital                                                                                                                                                      |   |           | 8,894,668   |   |              |   | 8,707,834 |   |
| (Deficit) accumulated during exploration stage                                                                                                                                  |   |           | (10,358,216 | )      |              |   | (10,255,583 | ) |
| Total stockholders' (deficit)                                                                                                                                                   |   |           | (1,371,666  | )      |              |   | (1,385,448 | ) |
|                                                                                                                                                                            |   |           |        |   |              |   |   |   |
| Total liabilities and stockholders' (deficit)                                                                                                                                   |   | $              | 103,532     |   |              | $      | 74,115 |   |

----

|                                                                           |   |                                           |       |   |                |   |       | March 22,1995 |   |
|--------------------------------------------------------------------------------|--------|------------------------------------------------|------------|--------|---------------------|--------|------------|--------------------|--------|
|                                                                           |   | For the three months ended |       |   | (inception) to |   |
|                                                                           |   | March 31,                                 |       |   | March 31,      |   |
|                                                                           |   | 2011                                           |       |   | 2010                |   |       | 2011               |   |
|                                                                           |   |                                           |       |   |                |   |       |               |   |
| Material sales                                                                 |   | $                                              | -          |   |                | $      | -          |               |   | $ | 245,500 |   |
| Cost of sales                                                                  |   |                                           | -          |   |                |   | -          |               |   |   | 263,400 |   |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Gross loss                                                                     |   |                                           | -          |   |                |   | -          |               |   |   | (17,900 | ) |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Operating expenses:                                                            |   |                                           |       |   |                |   |       |               |   |   |   |   |
| General and administrative                                                     |   |                                           | 62,303     |   |                |   | 90,188     |               |   |   | 6,761,031 |   |
| Exploration costs                                                              |   |                                           | 7,848      |   |                |   | 7,997      |               |   |   | 557,198 |   |
| Depreciation                                                                   |   |                                           | 2,193      |   |                |   | 2,495      |               |   |   | 252,747 |   |
| Officer salary                                                                 |   |                                           | 30,000     |   |                |   | 30,000     |               |   |   | 991,176 |   |
| Impairment of operating assets                                                 |   |                                           | -          |   |                |   | -          |               |   |   | 443,772 |   |
| Total operating expenses                                                       |   |                                           | 102,344    |   |                |   | 130,680    |               |   |   | 9,005,924 |   |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Loss from operations                                                           |   |                                           | (102,344   | )      |                |   | (130,680   | )                  |   |   | (9,023,824 | ) |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Other income (expense):                                                        |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Other income                                                                   |   |                                           | 3,000      |   |                |   | -          |               |   |   | 53,798 |   |
| Interest income                                                                |   |                                           | -          |   |                |   | 15         |               |   |   | 52,945 |   |
| Rental revenue                                                                 |   |                                           | 16,875     |   |                |   | 6,875      |               |   |   | 372,783 |   |
| Gain on sale of fixed assets                                                   |   |                                           | -          |   |                |   | -          |               |   |   | 26,801 |   |
| Interest expense                                                               |   |                                           | (20,164    | )      |                |   | (15,237    | )                  |   |   | (1,367,119 | ) |
| Total other income (expense)                                                   |   |                                           | (289       | )      |                |   | (8,347     | )                  |   |   | (860,792 | ) |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Loss before provision for income taxes                                         |   |                                           | (102,633   | )      |                |   | (139,027   | )                  |   |   | (9,884,616 | ) |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Provision for income taxes                                                     |   |                                           | -          |   |                |   | -          |               |   |   | - |   |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Net loss from continuing operations                                            |   |                                           | (102,633   | )      |                |   | (139,027   | )                  |   |   | (9,884,616 | ) |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Income from discontinued operations                                            |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Income from discontinued operations                                            |   |                                           | -          |   |                |   | -          |               |   |   | 116,400 |   |
| Loss on disposal of operations (net of taxes)                                  |   |                                           | -          |   |                |   | -          |               |   |   | (590,000 | ) |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Net (loss)                                                                     |   | $                                              | (102,633   | )      |                | $      | (139,027   | )                  |   | $ | (10,358,216 | ) |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Weighted average number of common shares outstanding - basic and fully diluted |   |                                           | 33,671,721 |   |                |   | 30,728,863 |               |   |   |   |   |
|                                                                           |   |                                           |       |   |                |   |       |               |   |   |   |   |
| Net (loss) per share - basic and fully diluted                                 |   | $                                              | (0.00      | )      |                | $      | (0.00      | )                  |   |   |   |   |

----

|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   | (Deficit)   |    |   |                  |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------|------------|--------|--------|--------|--------|--------------|--------|--------|--------------|--------|--------|------------|---------|--------|---------------|--------|---------|-------------|--------|--------|---------|--------|--------|-------------|---------|--------|-----------------------|--------|
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    | Foreign     |   |   |    |   |   | accumulated |    |   |                  |   |
|                                                                                                                                                                                                |   | Common stock |       |   |   |   |   |         |   |   | Rescission   |   |   |       |    |   | currency      |   |    | Additional  |   |   | during  |   |   | Total       |    |
|                                                                                                                                                                                                |   | Number of    |       |   |   |   |   | Subscription |   |   | Subscription |   |   | liability  |    |   | Unamortized   |   |    | translation |   |   | paid-in |   |   | exploration |    |   | stockholders'         |   |
|                                                                                                                                                                                                |   | shares       |       |   | Amount |   |   | receivable   |   |   | payable      |   |   | receivable |    |   | equity grants |   |    | adjustment  |   |   | capital |   |   | stage       |    |   | equity (deficit) |   |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |
| Balance, March 22, 1995                                                                                                                                                                             |   |         | -          |   |   | $      | -      |         |   | $      | -            |   |   | $          | -       |   |          | $      | -       |        |   | $      | -       |   |   | $           | -       |   |                  | $      | - |   |   | $ | - |   |   | $ | - |   |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for services                                                                                                                                                                   |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | - |   |   |   | - |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (1,000 | ) |   |   | (1,000 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 1995                                                                                                                                                                          |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | (1,000 | ) |   |   | (1,000 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for services                                                                                                                                                                   |   |         | 3,441,217  |   |   |   | 3,400  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 625,000 |   |   |   | - |   |   |   | 628,400 |   |
| Prior period adjustment, investment in joint venture                                                                                                                                                |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | 497,900 |   |   |   | 497,900 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (497,000 | ) |   |   | (497,000 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 1996                                                                                                                                                                          |   |         | 3,441,217  |   |   |   | 3,400  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 625,000 |   |   |   | (100 | ) |   |   | 628,300 |   |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for services                                                                                                                                                                   |   |         | 3,006,435  |   |   |   | 3,000  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 1,051,400 |   |   |   | - |   |   |   | 1,054,400 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (1,044,700 | ) |   |   | (1,044,700 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 1997                                                                                                                                                                          |   |         | 6,447,652  |   |   |   | 6,400  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 1,676,400 |   |   |   | (1,044,800 | ) |   |   | 638,000 |   |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 557,509    |   |   |   | 600    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 211,200 |   |   |   | - |   |   |   | 211,800 |   |
| Foreign currency translation adjustment                                                                                                                                                             |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | 8,500   |   |                  |   | - |   |   |   | - |   |   |   | 8,500 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (353,000 | ) |   |   | (353,000 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 1998                                                                                                                                                                          |   |         | 7,005,161  |   |   |   | 7,000  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | 8,500   |   |                  |   | 1,887,600 |   |   |   | (1,397,800 | ) |   |   | 505,300 |   |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 1,248,621  |   |   |   | 1,200  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 572,600 |   |   |   | - |   |   |   | 573,800 |   |
| Foreign currency translation adjustment                                                                                                                                                             |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | (11,800 | )      |                  |   | - |   |   |   | - |   |   |   | (11,800 | ) |
| Realized foreign currency translation loss                                                                                                                                                          |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | 3,300   |   |                  |   | - |   |   |   | - |   |   |   | 3,300 |   |
| Prior period Adjustment                                                                                                                                                                             |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | 15,000 |   |   |   | 15,000 |   |
| Elimination of subsidiary upon disposal                                                                                                                                                             |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | 116,400 |   |   |   | 116,400 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (1,038,500 | ) |   |   | (1,038,500 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 1999                                                                                                                                                                          |   |         | 8,253,782  |   |   |   | 8,200  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 2,460,200 |   |   |   | (2,304,900 | ) |   |   | 163,500 |   |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 1,119,009  |   |   |   | 1,200  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 948,400 |   |   |   | - |   |   |   | 949,600 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (962,500 | ) |   |   | (962,500 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2000                                                                                                                                                                          |   |         | 9,372,791  |   |   |   | 9,400  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 3,408,600 |   |   |   | (3,267,400 | ) |   |   | 150,600 |   |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 785,947    |   |   |   | 800    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 81,500 |   |   |   | - |   |   |   | 82,300 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (704,500 | ) |   |   | (704,500 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2001                                                                                                                                                                          |   |         | 10,158,738 |   |   |   | 10,200 |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 3,490,100 |   |   |   | (3,971,900 | ) |   |   | (471,600 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 1,093,280  |   |   |   | 1,100  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 269,900 |   |   |   | - |   |   |   | 271,000 |   |
| Common shares issued for services                                                                                                                                                                   |   |         | 92,292     |   |   |   | 100    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 23,800 |   |   |   | - |   |   |   | 23,900 |   |
| Options granted for services                                                                                                                                                                        |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 7,100 |   |   |   | - |   |   |   | 7,100 |   |
| Common shares issued for repayment of note payable, related party in the amount of $119,800, including accrued interest of $71,800                                                                  |   |         | 309,677    |   |   |   | 300    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 119,500 |   |   |   | - |   |   |   | 119,800 |   |
| Warrants granted for loan fees on convertible notes payable, related party                                                                                                                          |   |         | -          |   |   |   | -      |         |   |   | (16,700      | )      |   |       | -       |   |          |   | (16,700 | )           |   |   | (16,700 | )      |   |        | -       |   |                  |   | 16,700 |   |   |   | - |   |   |   | (33,400 | ) |
| Common shares issued for loan fees on convertible notes payable, related party                                                                                                                      |   |         | 30,000     |   |   |   | -      |         |   |   | (13,500      | )      |   |       | -       |   |          |   | (13,500 | )           |   |   | (13,500 | )      |   |        | -       |   |                  |   | 13,500 |   |   |   | - |   |   |   | (27,000 | ) |
| Deemed interest on beneficial conversion feature of notes payable, related party                                                                                                                    |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 20,500 |   |   |   | - |   |   |   | 20,500 |   |
| Amortization of loan fees                                                                                                                                                                           |   |         | -          |   |   |   | -      |         |   |   | 8,200        |   |   |       | -       |   |          |   | 8,200   |        |   |   | 8,200   |   |   |        | -       |   |                  |   | - |   |   |   | - |   |   |   | 24,600 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (709,300 | ) |   |   | (709,300 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2002                                                                                                                                                                          |   |         | 11,683,987 |   |   |   | 11,700 |         |   |   | (22,000      | )      |   |       | -       |   |          |   | (22,000 | )           |   |   | (22,000 | )      |   |        | -       |   |                  |   | 3,961,100 |   |   |   | (4,681,200 | ) |   |   | (774,400 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 823,410    |   |   |   | 800    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 163,900 |   |   |   | - |   |   |   | 164,700 |   |
| Common shares issued for services                                                                                                                                                                   |   |         | 381,260    |   |   |   | 400    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 63,800 |   |   |   | - |   |   |   | 64,200 |   |
| Options granted for services                                                                                                                                                                        |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 61,300 |   |   |   | - |   |   |   | 61,300 |   |
| Common shares issued for repayment of note payable, related party common shares issued for repayment of note payable, related party in the amount of $78,300, including accrued interest of $43,300 |   |         | 364,305    |   |   |   | 400    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 77,900 |   |   |   | - |   |   |   | 78,300 |   |
| Deemed interest on beneficial conversion feature of notes payable, related party                                                                                                                    |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 38,300 |   |   |   | - |   |   |   | 38,300 |   |
| Amortization of loan fees                                                                                                                                                                           |   |         | -          |   |   |   | -      |         |   |   | 15,000       |   |   |       | -       |   |          |   | 15,000  |        |   |   | 15,000  |   |   |        | -       |   |                  |   | - |   |   |   | - |   |   |   | 45,000 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (711,100 | ) |   |   | (711,100 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2003                                                                                                                                                                          |   |         | 13,252,962 |   |   |   | 13,300 |         |   |   | (7,000       | )      |   |       | -       |   |          |   | (7,000  | )           |   |   | (7,000  | )      |   |        | -       |   |                  |   | 4,366,300 |   |   |   | (5,392,300 | ) |   |   | (1,033,700 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 1,564,311  |   |   |   | 1,600  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 306,400 |   |   |   | - |   |   |   | 308,000 |   |
| Common shares issued for exercise of warrants                                                                                                                                                       |   |         | 701,275    |   |   |   | 700    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 124,900 |   |   |   | - |   |   |   | 125,600 |   |
| Common shares issued for services                                                                                                                                                                   |   |         | 390,224    |   |   |   | 400    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 73,800 |   |   |   | - |   |   |   | 74,200 |   |
| Warrants granted for services                                                                                                                                                                       |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 12,200 |   |   |   | - |   |   |   | 12,200 |   |
| Interest expense for warrants granted                                                                                                                                                               |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   |   |   |   |   | - |   |   |   | 280,200 |   |
| Common shares issued in satisfaction of accounts payable and accrued liabilities in the amount of $229,400                                                                                          |   |         | 917,747    |   |   |   | 900    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 228,500 |   |   |   | - |   |   |   | 229,400 |   |
| Common shares issued for repayment of note payable in the amount of $99,700, including accrued interest of $14,700                                                                                  |   |         | 702,760    |   |   |   | 700    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 99,000 |   |   |   | - |   |   |   | 99,700 |   |
| Common shares issued for repayment of note payable, related party in the amount of $82,700                                                                                                          |   |         | 330,747    |   |   |   | 300    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 82,400 |   |   |   | - |   |   |   | 82,700 |   |
| Deemed interest on beneficial conversion feature of notes payable, related party                                                                                                                    |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 17,600 |   |   |   | - |   |   |   | 17,600 |   |
| Amortization of loan fees                                                                                                                                                                           |   |         | -          |   |   |   | -      |         |   |   | 7,000        |   |   |       | -       |   |          |   | 7,000   |        |   |   | 7,000   |   |   |        | -       |   |                  |   | - |   |   |   | - |   |   |   | 21,000 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (1,030,500 | ) |   |   | (1,030,500 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2004                                                                                                                                                                          |   |         | 17,860,026 |   |   |   | 17,900 |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 5,591,300 |   |   |   | (6,422,800 | ) |   |   | (813,600 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 762,500    |   |   |   | 800    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 152,700 |   |   |   | - |   |   |   | 153,500 |   |
| Common shares issued for exercise of warrants                                                                                                                                                       |   |         | 349,545    |   |   |   | 300    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 69,500 |   |   |   | - |   |   |   | 69,800 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (421,800 | ) |   |   | (421,800 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2005                                                                                                                                                                          |   |         | 18,972,071 |   |   |   | 19,000 |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 5,813,500 |   |   |   | (6,844,600 | ) |   |   | (1,012,100 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 2,448,213  |   |   |   | 2,400  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 642,100 |   |   |   | - |   |   |   | 644,500 |   |
| Common warrants exercised for cash                                                                                                                                                                  |   |         | 174,000    |   |   |   | 200    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 43,300 |   |   |   | - |   |   |   | 43,500 |   |
| Common shares issued for services                                                                                                                                                                   |   |         | 19,500     |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 5,000 |   |   |   | - |   |   |   | 5,000 |   |
| Common shares issued in satisfaction of accounts payable and accrued liabilities                                                                                                                    |   |         | 385,714    |   |   |   | 400    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 80,600 |   |   |   | - |   |   |   | 81,000 |   |
| Common shares issued in satisfaction of notes payable-related parties                                                                                                                               |   |         | 56,821     |   |   |   | 100    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 11,800 |   |   |   | - |   |   |   | 11,900 |   |
| Common shares issued in satisfaction of convertible debenture, (including accrued interest of $1,895)                                                                                               |   |         | 206,767    |   |   |   | 200    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 41,700 |   |   |   | - |   |   |   | 41,900 |   |
| Common shares issued for asset acquisition                                                                                                                                                          |   |         | 1,000,000  |   |   |   | 1,000  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 399,000 |   |   |   | - |   |   |   | 400,000 |   |
| Option granted to officers and directors                                                                                                                                                            |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 123,500 |   |   |   | - |   |   |   | 123,500 |   |
| Warrants granted for services                                                                                                                                                                       |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 2,200 |   |   |   | - |   |   |   | 2,200 |   |
| Warrants granted in satisfaction of accounts payable and accrued liabilities                                                                                                                        |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 65,400 |   |   |   | - |   |   |   | 65,400 |   |
| Warrants granted in satisfaction of notes payable-related parties                                                                                                                                   |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 9,600 |   |   |   | - |   |   |   | 9,600 |   |
| Warrants granted in satisfaction of convertible debenture                                                                                                                                           |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 40,000 |   |   |   | - |   |   |   | 40,000 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (621,000 | ) |   |   | (621,000 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2006 (Restated)                                                                                                                                                               |   |         | 23,263,086 |   |   |   | 23,264 |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 7,277,736 |   |   |   | (7,465,600 | ) |   |   | (164,600 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 492,795    |   |   |   | 492    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 188,698 |   |   |   | - |   |   |   | 189,190 |   |
| Common warrants exercised for cash                                                                                                                                                                  |   |         | 745,372    |   |   |   | 745    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 185,598 |   |   |   | - |   |   |   | 186,343 |   |
| Common shares issued for services                                                                                                                                                                   |   |         | 4,000      |   |   |   | 4      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 2,010 |   |   |   | - |   |   |   | 2,014 |   |
| Common shares issued in satisfaction of accrued wages of $22,000, related party                                                                                                                     |   |         | 50,000     |   |   |   | 50     |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 21,950 |   |   |   | - |   |   |   | 22,000 |   |
| Debt forgiveness, related party                                                                                                                                                                     |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 147,419 |   |   |   | - |   |   |   | 147,419 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (604,913 | ) |   |   | (604,913 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2007 (Restated)                                                                                                                                                               |   |         | 24,555,253 |   |   |   | 24,555 |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 7,823,411 |   |   |   | (8,070,513 | ) |   |   | (222,547 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 32,500     |   |   |   | 33     |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 8,091 |   |   |   | - |   |   |   | 8,124 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (1,016,661 | ) |   |   | (1,016,661 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2008                                                                                                                                                                          |   |         | 24,587,753 |   |   |   | 24,588 |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 7,831,502 |   |   |   | (9,087,174 | ) |   |   | (1,231,084 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 2,926,600  |   |   |   | 2,926  |         |   |   | (25,000      | )      |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 362,899 |   |   |   | - |   |   |   | 340,825 |   |
| Common shares issued for debt conversion to related parties of $398,593, including accrued interest of $29,093                                                                                      |   |         | 3,188,741  |   |   |   | 3,189  |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 395,404 |   |   |   | - |   |   |   | 398,593 |   |
| Warrants granted in connection with debt conversion                                                                                                                                                 |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 78,961 |   |   |   | - |   |   |   | 78,961 |   |
| Common shares issued for services                                                                                                                                                                   |   |         | 122,000    |   |   |   | 122    |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 15,338 |   |   |   | - |   |   |   | 15,460 |   |
| Common shares cancelled per rescission order                                                                                                                                                        |   |         | (126,898   | )      |   |   | (127   | )            |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | (55,660 | ) |   |   | - |   |   |   | (55,787 | ) |
| Rescission liability receivable                                                                                                                                                                     |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | (12,125 | )           |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | - |   |   |   | (12,125 | ) |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   | - |   |   |   | (595,554 | ) |   |   | (595,554 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2009                                                                                                                                                                          |   |         | 30,698,196 |   |   |   | 30,698 |         |   |   | (25,000      | )      |   |       | -       |   |          |   | (12,125 | )           |   |   | -       |   |   |        | -       |   |                  |   | 8,628,444 |   |   |   | (9,682,728 | ) |   |   | (1,060,711 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 40,000     |   |   |   | 40     |         |   |   | 25,000       |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 4,960 |   |   |   | - |   |   |   | 30,000 |   |
| Receipt of payment on rescission liability receivable                                                                                                                                               |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | 12,125  |        |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | - |   |   |   | 12,125 |   |
| Common shares awarded for debt conversion, 2,146,666 shares                                                                                                                                         |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | 128,800 |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | - |   |   |   | 128,800 |   |
| Finance costs on inducement of conversion, 2,146,666 warrants                                                                                                                                       |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 74,403 |   |   |   | - |   |   |   | 74,403 |   |
| Common shares awarded for commissions, 46,500 shares                                                                                                                                                |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | 2,790   |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | - |   |   |   | 2,790 |   |
| Common shares cancelled                                                                                                                                                                             |   |         | (26,993    | )      |   |   | (27    | )            |   |   | -            |   |   |       | -       |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 27 |   |   |   | - |   |   |   | - |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (572,855 | ) |   |   | (572,855 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2010                                                                                                                                                                          |   |         | 30,711,203 |   |   |   | 30,711 |         |   |   | -            |   |   |       | 131,590 |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 8,707,834 |   |   |   | (10,255,583 | ) |   |   | (1,385,448 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Common shares issued for cash                                                                                                                                                                       |   |         | 3,166,666  |   |   |   | 3,166  |         |   |   | -            |   |   |       | (76,700 | )      |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | 186,834 |   |   |   | - |   |   |   | 113,300 |   |
| Common shares awarded for commissions, 51,917 shares                                                                                                                                                |   |         | -          |   |   |   | -      |         |   |   | -            |   |   |       | 3,115   |   |          |   | -       |        |   |   | -       |   |   |        | -       |   |                  |   | - |   |   |   | - |   |   |   | 3,115 |   |
| Net loss                                                                                                                                                                                            |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   | (102,633 | ) |   |   | (102,633 | ) |
|                                                                                                                                                                                                |   |         |       |   |   |   |   |         |   |   |         |   |   |       |    |   |          |   |    |        |   |   |    |   |   |        |    |   |                  |   |   |   |   |   |   |   |   |   |   |   |
| Balance, March 31, 2011 (Unaudited)                                                                                                                                                                 |   |         | 33,877,869 |   |   | $      | 33,877 |         |   | $      | -            |   |   | $          | 58,005  |   |          | $      | -       |        |   | $      | -       |   |   | $           | -       |   |                  | $      | 8,894,668 |   |   | $ | (10,358,216 | ) |   | $ | (1,371,666 | ) |

----

|                                                                        |   |                                           |     |   |                |   |     | March 22,1995 |   |
|-----------------------------------------------------------------------------|--------|------------------------------------------------|----------|--------|---------------------|--------|----------|--------------------|--------|
|                                                                        |   | For the three months ended |     |   | (inception) to |   |
|                                                                        |   | March 31,                                 |     |   | March 31,      |   |
|                                                                        |   | 2011                                           |     |   | 2010                |   |     | 2011               |   |
| CASH FLOWS FROM OPERATING ACTIVITIES                                        |   |                                           |     |   |                |   |     |               |   |
| Net loss                                                                    |   | $                                              | (102,633 | )      |                | $      | (139,027 | )                  |   | $ | (10,358,216 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities: |   |                                           |     |   |                |   |     |               |   |   |   |   |
| Depreciation and amortization                                               |   |                                           | 2,193    |   |                |   | 2,495    |               |   |   | 269,747 |   |
| Bad debts                                                                   |   |                                           | -        |   |                |   | -        |               |   |   | 207,100 |   |
| Gain on sale of fixed assets                                                |   |                                           | -        |   |                |   | -        |               |   |   | (6,501 | ) |
| Stock based compensation granted for services                               |   |                                           | 3,115    |   |                |   | -        |               |   |   | 554,179 |   |
| Stock based compensation granted for financing and interest                 |   |                                           | -        |   |                |   | -        |               |   |   | 676,564 |   |
| Beneficial conversion feature on convertible debenture                      |   |                                           | -        |   |                |   | -        |               |   |   | 25,200 |   |
| Loss on disposal of investment property                                     |   |                                           | -        |   |                |   | -        |               |   |   | 938,600 |   |
| Undistributed earnings of affiliate                                         |   |                                           | -        |   |                |   | -        |               |   |   | (174,300 | ) |
| Gain on discontinued operations                                             |   |                                           | -        |   |                |   | -        |               |   |   | (116,400 | ) |
| Loss on foreign currency translation                                        |   |                                           | -        |   |                |   | -        |               |   |   | 8,500 |   |
| Impairment of operating assets                                              |   |                                           | -        |   |                |   | -        |               |   |   | 445,667 |   |
| Decrease (increase) in assets:                                              |   |                                           |     |   |                |   |     |               |   |   |   |   |
| Other current assets                                                        |   |                                           | 4,892    |   |                |   | 284      |               |   |   | (106,130 | ) |
| Increase (decrease) in liabilities:                                         |   |                                           |     |   |                |   |     |               |   |   |   |   |
| Accounts payable                                                            |   |                                           | (60,393  | )      |                |   | 17,627   |               |   |   | (29,510 | ) |
| Accounts payable, related parties                                           |   |                                           | 15,000   |   |                |   | 15,000   |               |   |   | 75,000 |   |
| Accrued interest                                                            |   |                                           | 13,211   |   |                |   | 12,531   |               |   |   | 512,156 |   |
| Accrued interest, related parties                                           |   |                                           | 516      |   |                |   | 680      |               |   |   | 1,196 |   |
| Accrued salaries                                                            |   |                                           | 30,676   |   |                |   | 29,500   |               |   |   | 434,004 |   |
| Unearned revenues                                                           |   |                                           | 20,625   |   |                |   | 20,625   |               |   |   | 29,792 |   |
| Net cash used in operating activities                                       |   |                                           | (72,798  | )      |                |   | (40,285  | )                  |   |   | (6,613,352 | ) |
|                                                                        |   |                                           |     |   |                |   |     |               |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES                                        |   |                                           |     |   |                |   |     |               |   |   |   |   |
| Purchase of investment property                                             |   |                                           | -        |   |                |   | -        |               |   |   | (1,083,600 | ) |
| Proceeds from sale of investment property                                   |   |                                           | -        |   |                |   | -        |               |   |   | 319,300 |   |
| Purchase of property and equipment                                          |   |                                           | -        |   |                |   | (767     | )                  |   |   | (769,411 | ) |
| Proceeds from sale of property and equipment                                |   |                                           | -        |   |                |   | -        |               |   |   | 26,100 |   |
| Net cash used in investing activities                                       |   |                                           | -        |   |                |   | (767     | )                  |   |   | (1,507,611 | ) |
|                                                                        |   |                                           |     |   |                |   |     |               |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES                                        |   |                                           |     |   |                |   |     |               |   |   |   |   |
| Proceeds from convertible debentures                                        |   |                                           | -        |   |                |   | -        |               |   |   | 128,800 |   |
| Proceeds from notes payable                                                 |   |                                           | -        |   |                |   | -        |               |   |   | 948,400 |   |
| Principal payments on notes payable                                         |   |                                           | -        |   |                |   | -        |               |   |   | (689,900 | ) |
| Proceeds from notes payable, related parties                                |   |                                           | -        |   |                |   | -        |               |   |   | 907,791 |   |
| Principal payments on notes payable, related parties                        |   |                                           | (4,000   | )      |                |   | -        |               |   |   | (383,050 | ) |
| Proceeds from the issuance of common stock                                  |   |                                           | 113,300  |   |                |   | 42,125   |               |   |   | 7,262,626 |   |
| Net cash provided by financing activities                                   |   |                                           | 109,300  |   |                |   | 42,125   |               |   |   | 8,174,667 |   |
|                                                                        |   |                                           |     |   |                |   |     |               |   |   |   |   |
| Net increase in cash                                                        |   |                                           | 36,502   |   |                |   | 1,073    |               |   |   | 53,704 |   |
| Cash, beginning of period                                                   |   |                                           | 17,202   |   |                |   | 17,507   |               |   |   | - |   |
| Cash, end of period                                                         |   | $                                              | 53,704   |   |                | $      | 18,580   |               |   | $ | 53,704 |   |
|                                                                        |   |                                           |     |   |                |   |     |               |   |   |   |   |
| Supplemental disclosures:                                                   |   |                                           |     |   |                |   |     |               |   |   |   |   |
| Interest paid                                                               |   | $                                              | -        |   |                | $      | -        |               |   |   |   |   |
| Income taxes paid                                                           |   | $                                              | -        |   |                | $      | -        |               |   |   |   |   |

----

----

----

|                                                                                                                                                                                                                                                                                          |   | March 31, |    |   | December 31, |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|---------|--------|-------------------|--------|
|                                                                                                                                                                                                                                                                                          |   | 2011           |    |   | 2010              |   |
|                                                                                                                                                                                                                                                                                          |   |           |    |   |              |   |
| Note payable to a stockholder, secured by real property, bearing interest at 16.0% per annum, interest only payments payable in semi-annual payments, matured November 2005 (Note: The Company is in default of interest payments totaling $448,000 and $436,000 of principal, respectively). |   | $              | 300,000 |   |              | $      | 300,000 |   |
|                                                                                                                                                                                                                                                                                          |   |           |    |   |              |   |   |   |
| Note payable to a stockholder, secured by real property, bearing interest at 8.0% per annum, matured July 2008, and is currently in default.                                                                                                                                                  |   |           | 25,114  |   |              |   | 25,114 |   |
|                                                                                                                                                                                                                                                                                          |   |           |    |   |              |   |   |   |
| Note payable to a stockholder, secured by real property, bearing interest at 8.0% per annum, matured June 2008, and is currently in default.                                                                                                                                                  |   |           | 35,436  |   |              |   | 35,436 |   |
|                                                                                                                                                                                                                                                                                          |   |           |    |   |              |   |   |   |
| Note payable, unsecured, non-interest bearing note to an employee due on demand, related party.                                                                                                                                                                                               |   |           | -       |   |              |   | 4,000 |   |
|                                                                                                                                                                                                                                                                                          |   |           |    |   |              |   |   |   |
| Note payable to a member of the Board of Directors, unsecured, due on demand, bearing interest at 8.25%, related party.                                                                                                                                                                       |   |           | 25,000  |   |              |   | 25,000 |   |
|                                                                                                                                                                                                                                                                                          |   |           |    |   |              |   |   |   |
| Note payable to the CEO, unsecured, non-interest bearing, due on demand, related party.                                                                                                                                                                                                       |   |           | 28,191  |   |              |   | 28,191 |   |
|                                                                                                                                                                                                                                                                                          |   |           |    |   |              |   |   |   |
| Total notes payable                                                                                                                                                                                                                                                                           |   |           | 413,741 |   |              |   | 417,741 |   |
|                                                                                                                                                                                                                                                                                          |   |           |    |   |              |   |   |   |
| Less: current portion                                                                                                                                                                                                                                                                         |   |           | 413,741 |   |              |   | 417,741 |   |
|                                                                                                                                                                                                                                                                                          |   |           |    |   |              |   |   |   |
| Notes payable, less current portion                                                                                                                                                                                                                                                           |   | $              | -       |   |              | $      | - |   |

----

| 2011       |   | $      | 413,741 |   |
|------------|--------|--------|---------|--------|
| 2012       |   |   | -       |   |
| 2013       |   |   | -       |   |
| 2014       |   |   | -       |   |
| Thereafter |   |   | -       |   |
|       |   | $      | 413,741 |   |

----

----

----

----

----

----

----

----

----

|                       |   | OptionsOutstanding |      |   | Weighted AverageExercise Price |   |
|----------------------------|--------|--------------------|-----------|--------|------------------------------------------|--------|
|                       |   |               |      |   |                                     |   |
| Balance, January 1, 2010   |   |               | 1,000,000 |   |                                     | $      | 0.18 |   |
| Granted                    |   |               | -         |   |                                     |   | - |   |
| Cancelled                  |   |               | -         |   |                                     |   | - |   |
| Exercised                  |   |               | -         |   |                                     |   | - |   |
| Expired                    |   |               | -         |   |                                     |   | 0.18 |   |
| Balance, December 31, 2010 |   |               | 1,000,000 |   |                                     |   | 0.18 |   |
| Granted                    |   |               | -         |   |                                     |   | - |   |
| Cancelled                  |   |               | -         |   |                                     |   | - |   |
| Exercised                  |   |               | -         |   |                                     |   | - |   |
| Expired                    |   |               | -         |   |                                     |   | - |   |
| Balance, March 31, 2011    |   |               | 1,000,000 |   |                                     | $      | 0.18 |   |

|                       |   | WarrantsOutstanding |       |   | Weighted AverageExercise Price |   |
|----------------------------|--------|---------------------|------------|--------|------------------------------------------|--------|
|                       |   |                |       |   |                                     |   |
| Balance, January 1, 2010   |   |                | 9,336,596  |   |                                     | $      | 0.15 |   |
| Granted                    |   |                | 2,186,666  |   |                                     |   | 0.08 |   |
| Cancelled                  |   |                | -          |   |                                     |   | - |   |
| Exercised                  |   |                | -          |   |                                     |   | - |   |
| Expired                    |   |                | (1,935,100 | )      |                                     |   | (0.17 | ) |
| Balance, December 31, 2010 |   |                | 9,588,162  |   |                                     |   | 0.13 |   |
| Granted                    |   |                | 1,888,334  |   |                                     |   | 0.08 |   |
| Cancelled                  |   |                | -          |   |                                     |   | - |   |
| Exercised                  |   |                | -          |   |                                     |   | - |   |
| Expired                    |   |                | (1,024,000 | )      |                                     |   | (0.15 | ) |
| Balance, March 31, 2011    |   |                | 10,452,496 |   |                                     | $      | 0.12 |   |

----

----

----

|                         |   | Three Months EndedMarch 31, |     |   |   |   |
|------------------------------|--------|--------------------------------------------|----------|--------|--------|--------|
|                         |   | 2011                                       |     |   | 2010   |   |   | Increase / (Decrease) |   |
|                         |   | Amount                                     |     |   | Amount |   |   | $ |   |   | % |   |
| Expenses:                    |   |                                       |     |   |   |   |   |   |   |   |   |   |
| General & administrative |   | $                                          | 62,303   |   |   | $      | 90,188 |   |   | $ | (27,885 | ) |   |   | (31 | )% |
| Exploration costs            |   |                                       | 7,848    |   |   |   | 7,997 |   |   |   | (149 | ) |   |   | (2 | )% |
| Depreciation                 |   |                                       | 2,193    |   |   |   | 2,495 |   |   |   | (302 | ) |   |   | (12 | )% |
| Officer salary               |   |                                       | 30,000   |   |   |   | 30,000 |   |   |   | - |   |   |   | - |   |
| Total operating expenses     |   |                                       | 102,344  |   |   |   | 130,680 |   |   |   | (28,336 | ) |   |   | (22 | )% |
|                         |   |                                       |     |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Loss from operations         |   |                                       | (102,344 | )      |   |   | (130,680 | ) |   |   | (28,336 | ) |   |   | (22 | )% |
|                         |   |                                       |     |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other income (expense):      |   |                                       |     |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other income                 |   |                                       | 3,000    |   |   |   | - |   |   |   | 3,000 |   |   |   | 100 | % |
| Interest income              |   |                                       | -        |   |   |   | 15 |   |   |   | (15 | ) |   |   | (100 | )% |
| Rental revenue               |   |                                       | 16,875   |   |   |   | 6,875 |   |   |   | 10,000 |   |   |   | 145 | % |
| Interest expense             |   |                                       | (20,164  | )      |   |   | (15,237 | ) |   |   | 4,927 |   |   |   | 32 | % |
| Total other income (expense) |   |                                       | (289     | )      |   |   | (8,347 | ) |   |   | (8,058 | ) |   |   | (97 | )% |
|                         |   |                                       |     |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                     |   | $                                          | (102,633 | )      |   | $      | (139,027 | ) |   | $ | (36,394 | ) |   |   | (26 | )% |

----

|                      |   | March 31, |       |   | December 31, |   |       | Increase / (Decrease) |   |
|---------------------------|--------|----------------|------------|--------|-------------------|--------|------------|---------------------------------|--------|
|                      |   | 2011           |       |   | 2010              |   |       | $                               |   |   | % |   |
|                      |   |           |       |   |              |   |       |                            |   |   |   |   |
| Current Assets            |   | $              | 67,239     |   |              | $      | 35,629     |                            |   | $ | 31,610 |   |   |   | 89 | % |
|                      |   |           |       |   |              |   |       |                            |   |   |   |   |   |   |   |   |
| Current Liabilities       |   | $              | 1,475,198  |   |              | $      | 1,459,563  |                            |   | $ | 15,635 |   |   |   | 1 | % |
|                      |   |           |       |   |              |   |       |                            |   |   |   |   |   |   |   |   |
| Working Capital (deficit) |   | $              | (1,407,959 | )      |              | $      | (1,423,934 | )                               |   | $ | 15,975 |   |   |   | (1 | )% |

----

----

----

----

|    |   |                                                                             |   |          |   | Incorporated by reference |
|---------|--------|----------------------------------------------------------------------------------|--------|---------------|--------|-------------------------------------|
| Exhibit |   | Exhibit Description                                                         |   | Filedherewith |   | Form                                |   | Periodending |   | Exhibit |   | Filingdate |
|    |   |                                                                             |   |          |   |                                |   |   |   |   |   |   |
| 31.1    |   | Certification of Michael Hogan pursuant to Section 302 of the Sarbanes-Oxley Act |   | X             |   |                                |   |   |   |   |   |   |
| 31.2    |   | Certification of Michael Hogan pursuant to Section 302 of the Sarbanes-Oxley Act |   | X             |   |                                |   |   |   |   |   |   |
| 32.1    |   | Certification of Michael Hogan pursuant to Section 906 of the Sarbanes-Oxley Act |   | X             |   |                                |   |   |   |   |   |   |
|    |   |                                                                             |   |          |   |                                |   |   |   |   |   |   |
| 99.8    |   | Press Release stated January 4, 2011                                             |   |          |   | 8-K                                 |   |   |   |   |   | 01/04/11 |
|    |   |                                                                             |   |          |   |                                |   |   |   |   |   |   |
| 99.9    |   | Press Release stated February 23, 2011                                           |   |          |   | 8-K                                 |   |   |   |   |   | 03/03/11 |

----

| CAN-CAL RESOURCES LTD. |
|------------------------|
| (Registrant)           |
|                   |   |
| By:                    | /s/ Michael Hogan |
|                   | Michael Hogan, President and Chief Executive Officer |
|                   | (On behalf of the Registrant and as Principal Financial Officer) |

----