BASIS OF PRESENTATION	9 Months Ended
Sep. 26, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting [Text Block]	BASIS OF PRESENTATION The accompanying condensed consolidated financial statements as of September 26, 2015 include the accounts of Kopin Corporation, its wholly-owned subsidiaries, Kowon Technology Co., Ltd. (Kowon), a majority owned (93%) subsidiary located in Korea, Intoware Ltd. (Intoware), a majority owned (58%) subsidiary located in the United Kingdom, and eMDT America Inc. (eMDT), a majority owned (80%) subsidiary located in California (collectively, the Company). Ownership interests of Kowon, Intoware and eMDT not attributable to the Company are referred to as noncontrolling interests. All intercompany transactions and balances have been eliminated. The condensed consolidated financial statements for the three and nine months ended September 26, 2015 and September 27, 2014 are unaudited and include all adjustments which, in the opinion of management, are necessary to present fairly the results of operations for the periods then ended. These condensed consolidated financial statements should be read in conjunction with the Company’s financial statements and notes thereto, included in the Company’s Annual Report on Form 10-K for the year ended December 27, 2014. The Company ceased its production activities at its Kowon facility in 2013, but as of September 26, 2015 the closure of this facility did not meet the criteria for assets held for sale. During the second quarter of 2014, the Company paid approximately $0.3 million to acquire an additional 29% ownership in its eMDT subsidiary. In October 2015, the Company acquired the remaining equity of Intoware for £1, as part of a transaction in which the Company contributed two software products for 17.5% equity ownership in a new company formed to commercialize the software products. The results of the Company's operations for any interim period are not necessarily indicative of the results of the Company's operations for any other interim period or for a full fiscal year. During the nine months ended September 26, 2015, the change in the Company's accumulated other comprehensive income was the net of $(1.4) million foreign currency translation adjustment, $0.9 million unrealized holding gains on marketable securities and $(0.8) million of reclassified holding gains.

BASIS OF PRESENTATION

The accompanying condensed consolidated financial statements as of September 26, 2015 include the accounts of Kopin Corporation, its wholly-owned subsidiaries, Kowon Technology Co., Ltd. (Kowon), a majority owned (93%) subsidiary located in Korea, Intoware Ltd. (Intoware), a majority owned (58%) subsidiary located in the United Kingdom, and eMDT America Inc. (eMDT), a majority owned (80%) subsidiary located in California (collectively, the Company). Ownership interests of Kowon, Intoware and eMDT not attributable to the Company are referred to as noncontrolling interests. All intercompany transactions and balances have been eliminated. The condensed consolidated financial statements for the three and nine months ended September 26, 2015 and September 27, 2014 are unaudited and include all adjustments which, in the opinion of management, are necessary to present fairly the results of operations for the periods then ended. These condensed consolidated financial statements should be read in conjunction with the Company’s financial statements and notes thereto, included in the Company’s Annual Report on Form 10-K for the year ended December 27, 2014.

The Company ceased its production activities at its Kowon facility in 2013, but as of September 26, 2015 the closure of this facility did not meet the criteria for assets held for sale.

During the second quarter of 2014, the Company paid approximately $0.3 million to acquire an additional 29% ownership in its eMDT subsidiary.

In October 2015, the Company acquired the remaining equity of Intoware for £1, as part of a transaction in which the Company contributed two software products for 17.5% equity ownership in a new company formed to commercialize the software products.

The results of the Company's operations for any interim period are not necessarily indicative of the results of the Company's operations for any other interim period or for a full fiscal year.

During the nine months ended September 26, 2015, the change in the Company's accumulated other comprehensive income was the net of $(1.4) million foreign currency translation adjustment, $0.9 million unrealized holding gains on marketable securities and $(0.8) million of reclassified holding gains.