, "Patents, Trademarks and Licenses".  The Company, however, engages in research testing of its products.  For the fiscal years ended May 31, 2006 and 2005, the Company expended $129,000 and $257,000, respectively, on manufacturing research through Developments.  For the years ended May 31, 2006 and 2005, defense sponsored research and development totaled $63,000 and $176,000, respectively.