BASIS OF PRESENTATION	3 Months Ended
Mar. 26, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting [Text Block]	BASIS OF PRESENTATION The accompanying condensed consolidated financial statements as of March 26, 2016 include the accounts of Kopin Corporation, its wholly-owned subsidiaries, Kowon Technology Co., Ltd. (Kowon), a majority owned (93%) subsidiary located in Korea, and eMDT America Inc. (eMDT), a majority owned (80%) subsidiary located in the U.S.A. (collectively, the Company). In the fourth quarter of 2015, the Company increased its investment in Kopin Software Ltd. (KSL) (formerly Intoware Ltd.) from 58% to 100%. Ownership interests of Kowon, KSL 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 months ended March 26, 2016 and March 28, 2015 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 26, 2015. The Company ceased its production activities at its Kowon facility in 2013 and commenced offering the facility for sale. In February 2016, the Company entered into an agreement to sell the Kowon Facility for 9.5 billion KRW (approximately $8.1 million as of March 26, 2016). Upon entering into the Purchase & Sale agreement, (P&S), the Company received a 10% deposit (approximately $800,000 as of March 26, 2016), which is included in "Other accrued liabilities" on our Condensed Consolidated Balance Sheets. The P&S allows the buyer to cancel the transaction under certain conditions. The Company believes the facility will be sold within the next 12 months and has classified the facility assets as held for sale. 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 three months ended March 26, 2016, the change in the Company's accumulated other comprehensive income was net of $0.7 million foreign currency translation adjustments and $0.3 million unrealized holding gains on marketable securities.

BASIS OF PRESENTATION

The accompanying condensed consolidated financial statements as of March 26, 2016 include the accounts of Kopin Corporation, its wholly-owned subsidiaries, Kowon Technology Co., Ltd. (Kowon), a majority owned (93%) subsidiary located in Korea, and eMDT America Inc. (eMDT), a majority owned (80%) subsidiary located in the U.S.A. (collectively, the Company). In the fourth quarter of 2015, the Company increased its investment in Kopin Software Ltd. (KSL) (formerly Intoware Ltd.) from 58% to 100%. Ownership interests of Kowon, KSL 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 months ended March 26, 2016 and March 28, 2015 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 26, 2015.

The Company ceased its production activities at its Kowon facility in 2013 and commenced offering the facility for sale. In February 2016, the Company entered into an agreement to sell the Kowon Facility for 9.5 billion KRW (approximately $8.1 million as of March 26, 2016). Upon entering into the Purchase & Sale agreement, (P&S), the Company received a 10% deposit (approximately $800,000 as of March 26, 2016), which is included in "Other accrued liabilities" on our Condensed Consolidated Balance Sheets. The P&S allows the buyer to cancel the transaction under certain conditions.

The Company believes the facility will be sold within the next 12 months and has classified the facility assets as held for sale.

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 three months ended March 26, 2016, the change in the Company's accumulated other comprehensive income was net of $0.7 million foreign currency translation adjustments and $0.3 million unrealized holding gains on marketable securities.