Emmaus Life Sciences, Inc. Annual report pursuant to Section 13 and 15(d)

INCOME TAXES (Details 1) (USD $)	Sep. 30, 2012	Sep. 30, 2011
Deferred income tax assets:
Net operating loss carryforward	$ 14,037,500	$ 10,821,500
Deferred interest, consulting and compensation liabilities	2,967,300	2,400,500
Amortization	7,700	(7,100)
Deferred income tax assets - other	8,700	3,600
Deferred income tax asset-net before valuation allowance	17,021,200	13,218,500
Deferred income tax liabilities-other	0	0
Valuation allowance	(17,021,200)	(13,218,500)
Deferred income tax asset-net	$ 0	$ 0

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences not separately disclosed.

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from reserves and accruals.

Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.