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Exhibit-14
 Energy West, Incorporated
 Code of
Business Conduct
For Directors, Officers and Employees
      
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We will protect the anonymity (to the extent practical) of any person who reports suspected
misconduct. It is our policy that every person who acts in good faith in reporting possible
violations of the Code will be free from reprisal, retribution or negative consequences in their
employment as a result of such reporting. In the event of a resulting internal investigation, you
will be kept informed of its outcome as is practicable under the circumstances
  
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Summary of Policies
 Compliance with Antitrust,
Securities and Other Laws
    
    These policies establish our
intent to comply with all laws
and regulations, including all
antitrust and securities laws;
this also covers your
treatment of non-public or
insider information that
investors might consider
significant.Conflicts of Interest
    
    You and your immediate
family must avoid any action
that creates, or appears to
create, a conflict between
their own interests and the
interests of Energy West.
When a policy refers to you
or indirectly it should also
be read to include (1)
immediate family members
(spouse, children, parents,
brothers, and sisters), or (2)
an estate or trust of which
the covered person or a family
member is a beneficiary or
trustee.Confidential Information
    
    You are prohibited from
disclosing certain business,
market sensitive, or any other
proprietary information to
those who do not need to
know.Equal Employment Opportunity
    
    This details our policy to
affirmatively recruit, retain,
and promote employees without
regard to race, sex, age,
disability, ethnic origin,
religion, or other protected
status. No form of
discrimination or harassment
will be tolerated.Fraud, Theft, Payments, Kickbacks or 
Similar Conduct
    
    You may not engage in any
scheme to defraud anyone out
of money, property, or honest
services. Also prohibited are
theft, fraud and embezzlement.
Further prohibited are the
receipt of fees, loans, or
other payments resulting from
transactions
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involving Energy
West or its subsidiaries and
affiliates. No covered person
will provide or accept
kickbacks, including those in
the form of currencies,
services, other assets or
reductions of personal debts.
Any exceptions to this policy
must receive the explicit
approval of the CEO.Gifts and Gratuities
    
    You should not routinely give
or receive gifts whose value
is more than $100. Gifts in
excess of this level should be
reasonable as compared to the
business standards of the
industry, and disclosed if the
appropriateness of the gift is
in doubt.Safeguarding Company Assets
    
    The existence and integrity of
all Energy West assets must be
protected. Financial reports
must be accurate and reliable.
Covered persons are
prohibited from using Energy
West property or funds for
personal use or benefit. This
prohibition does not extend to
incidental use of Company
property (such as copy
machines and faxes) when such
use is rare and does not
interfere with Company
business.Records Retention
    
    The Company creates and
receives numerous documents in
the course of its business.
In order to protect the
Companys interests, it is
essential that the Companys
business records be
appropriately handled,
including appropriate storage
and safeguarding of records
that the Company needs to
retain and appropriate
procedures for disposition of
records consistent with
applicable legal requirements
and the business needs of the
Company. Directors, Officers
and employees shall observe
the requirements of any
specific Records Retention
Procedure issued by the
Company.Corporate Opportunity
    
    Directors, officers and
employees are prohibited from
diverting business
opportunities discovered in
the normal performance of
ones duties away from Energy
West.Software Acquisition, Protection and
Distribution
    
    Any operating unit or support
function that internally
develops software must ensure
that appropriate intellectual
property rights (copyrights,
patents) are obtained and
secured. This software must
also be identified, accounted
for, controlled and
documented.
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Drug Free Workplace
    
    The unlawful possession,
manufacture, use, dispensation
or distribution of controlled
substances in the workplace,
or at any place where a
covered person could be
construed to be a
representative of Energy West
or any subsidiary or affiliate
is strictly prohibited.Environmental Health and Safety
    
    It is our policy to establish
and manage a safe and healthy
environment and to comply with
environmental health and
safety laws.Other Employment
    
    Full time employees of Energy
West are not encouraged to be
employed by third parties.
However, such employment is
not prohibited when it does
not interfere with employment
Energy West or its
subsidiaries and when such
employment does not present a
conflict of interest.Responding to inquiries from the Press
and Others
    
    Inquiries regarding corporate
matters from the media,
shareholders and the financial
community and other corporate
matters are to be referred to
the CEO, Vice President and
Treasurer or Vice President
and Controller. Responses to
official requests by law
enforcement and any legal
inquiries should be directed
to the CEO.Political Activity
    
    This policy outlines the
manner in which employees may
participate in federal, state
and local political processes.Financial Code of Ethics
    
    Persons with responsibilities
related to the Companys
financial reporting are
required to comply with
certain specific requirements.Discipline and Violation Reporting
    
    Non-compliance with our
policies can result in
discipline, including but not
limited to warnings,
suspensions or termination of
employment. Employees are
expected to report as
described in this Code of
Conduct any reasonably
suspected violations for
internal investigation and
action.
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Note: For purposes of this policy, controlled substance means any drug that is not legally
obtainable, or for a drug that is legally obtainable over-the-counter or by prescription, a drug
that is not used for the purpose for which it was intended or is being used in excessive dosages.
  
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Honest and Ethical Conduct
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 Financial Records and Periodic Reports
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 Compliance with Laws, Rules and Regulations
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 Reporting Responsibilities
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 Compliance
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  Signature and Acknowledgment:
  
 
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