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BASIS OF PRESENTATION - Effects of Restatement on Consolidated Balance Sheet (Details) (USD $)
Sep. 29, 2012
Dec. 31, 2011
Sep. 24, 2011
Dec. 26, 2010
Current assets:        
Cash and equivalents $ 25,263,239 $ 43,095,163 $ 40,163,342 $ 49,834,547
Marketable debt securities, at fair value 69,273,996 62,323,387    
Accounts receivable, net of allowance of $513,000 in 2011 12,293,195 16,510,851    
Accounts receivable from unconsolidated affiliates 2,072,892 1,340,788    
Unbilled receivables 587,652 36,115    
Inventory 19,684,989 20,468,512    
Prepaid taxes 878,320 667,759    
Prepaid expenses and other current assets 1,052,351 1,294,368    
Total current assets 131,106,634 145,736,943    
Property, plant and equipment, net 33,710,208 32,369,441    
Deferred tax assets 3,472,437 4,201,627    
Goodwill 1,140,787 1,664,457    
Intangible assets 1,829,151 1,953,660    
Other assets 9,287,486 7,946,087    
Total assets 180,546,703 193,872,215    
Current liabilities:        
Accounts payable 9,503,243 12,384,869    
Accrued payroll and expenses 3,037,011 4,182,505    
Accrued warranty 1,015,000 1,318,000    
Billings in excess of revenue earned 2,214,889 2,467,461    
Other accrued liabilities 4,925,003 2,126,954    
Total current liabilities 20,695,146 22,479,789    
Asset retirement obligations 1,144,773 1,295,670    
Commitments and contingencies          
Stockholders' equity:        
Preferred stock 0 0    
Common stock 732,754 732,263    
Additional paid-in capital 318,515,179 315,710,160    
Treasury stock (34,450,978) (30,995,449)    
Accumulated other comprehensive income 6,380,602 4,146,024    
Accumulated deficit (139,132,141) (124,631,665)    
Total Kopin Corporation stockholders' equity 152,045,416 164,961,333    
Noncontrolling interest 6,661,368 5,135,423    
Total stockholders' equity 158,706,784 170,096,756    
Total liabilities and stockholders' equity 180,546,703 193,872,215    
Accounts receivable, allowance 454,000 513,000    
As previously reported
        
Current assets:        
Cash and equivalents   43,095,000    
Marketable debt securities, at fair value   62,323,000    
Accounts receivable, net of allowance of $513,000 in 2011   16,511,000    
Accounts receivable from unconsolidated affiliates   1,341,000    
Unbilled receivables   36,000    
Inventory   21,416,000    
Prepaid taxes   412,000    
Prepaid expenses and other current assets   1,294,000    
Total current assets   146,428,000    
Property, plant and equipment, net   32,369,000    
Deferred tax assets   4,202,000    
Goodwill   1,665,000    
Intangible assets   1,954,000    
Other assets   7,946,000    
Total assets   194,564,000    
Current liabilities:        
Accounts payable   12,385,000    
Accrued payroll and expenses   4,183,000    
Accrued warranty   1,318,000    
Billings in excess of revenue earned   2,467,000    
Other accrued liabilities   2,127,000    
Total current liabilities   22,480,000    
Asset retirement obligations   1,296,000    
Stockholders' equity:        
Common stock   732,000    
Additional paid-in capital   315,710,000    
Treasury stock   (30,995,000)    
Accumulated other comprehensive income   4,146,000    
Accumulated deficit   (124,008,000)    
Total Kopin Corporation stockholders' equity   165,585,000    
Noncontrolling interest   5,203,000    
Total stockholders' equity   170,788,000    
Total liabilities and stockholders' equity   194,564,000    
Accounts receivable, allowance   513,000    
Adjustment
        
Current assets:        
Cash and equivalents   0    
Marketable debt securities, at fair value   0    
Accounts receivable, net of allowance of $513,000 in 2011   0    
Accounts receivable from unconsolidated affiliates   0    
Unbilled receivables   0    
Inventory   (947,000)    
Prepaid taxes   256,000    
Prepaid expenses and other current assets   0    
Total current assets   (691,000)    
Property, plant and equipment, net   0    
Deferred tax assets   0    
Goodwill   0    
Intangible assets   0    
Other assets   0    
Total assets   (691,000)    
Current liabilities:        
Accounts payable   0    
Accrued payroll and expenses   0    
Accrued warranty   0    
Billings in excess of revenue earned   0    
Other accrued liabilities   0    
Total current liabilities   0    
Asset retirement obligations   0    
Stockholders' equity:        
Common stock   0    
Additional paid-in capital   0    
Treasury stock   0    
Accumulated other comprehensive income   0    
Accumulated deficit   (623,000)    
Total Kopin Corporation stockholders' equity   (623,000)    
Noncontrolling interest   (68,000)    
Total stockholders' equity   (691,000)    
Total liabilities and stockholders' equity   $ (691,000)