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                                                                      Exhibit 14


  CODE OF ETHICS AND BUSINESS CONDUCT FOR OFFICERS, DIRECTORS AND EMPLOYEES OF
                                 BERT Logic Inc.

1.   TREAT IN AN ETHICAL MANNER THOSE TO WHOM BERT LOGIC INC. HAS AN OBLIGATION

The officers,  directors and  employees of Bert Logic Inc. (the  "Company")  are
committed to honesty,  just management,  fairness,  providing a safe and healthy
environment  free from the fear of  retribution,  and respecting the dignity due
everyone.  For the  communities  in which we live and work we are  committed  to
observe  sound  environmental  business  practices  and to act as concerned  and
responsible neighbors, reflecting all aspects of good citizenship.

For our  shareholders  we are  committed  to pursuing  sound growth and earnings
objectives and to exercising prudence in the use of our assets and resources.

For our  suppliers  and partners we are  committed to fair  competition  and the
sense of responsibility required of a good customer and teammate.

2.   PROMOTE A POSITIVE WORK ENVIRONMENT

All employees want and deserve a workplace where they feel respected, satisfied,
and appreciated.  We respect cultural diversity and will not tolerate harassment
or  discrimination of any kind -- especially  involving race,  color,  religion,
gender, age, national origin, disability, and veteran or marital status.

Providing an  environment  that supports  honesty,  integrity,  respect,  trust,
responsibility, and citizenship permits us the opportunity to achieve excellence
in our workplace.  While  everyone who works for the Company must  contribute to
the creation and  maintenance of such an  environment,  including our executives
and  management  personnel,  which have a  responsibility  for  fostering a work
environment  that  is free  open  and  will  bring  out  the  best in all of us.
Supervisors should not place,  pressure on subordinates in a position that could
cause them to deviate from acceptable ethical behavior.

3.   PROTECT YOURSELF, YOUR FELLOW EMPLOYEES, AND THE WORLD WE LIVE IN

We are  committed to providing a drug-free,  safe and healthy work  environment,
and to observing  environmentally sound business practices. We will strive, at a
minimum,  to do no harm and where possible,  to make the communities in which we
work a better  place to live.  Each of us is  responsible  for  compliance  with
environmental, health and safety laws and regulations.


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4.   KEEP ACCURATE AND COMPLETE RECORDS

We will maintain accurate and complete Company records. Transactions between the
Company and outside  individuals and organizations will be accurately entered in
our  books in  accordance  with  generally  accepted  accounting  practices  and
principles.  The  Company  will not  tolerate  anyone  misrepresenting  facts or
falsifying  records.  It will not be tolerated  and will result in  disciplinary
action.

5.   OBEY THE LAW

We will  conduct  our  business  in  accordance  with  all  applicable  laws and
regulations.  Compliance  with the law  does not  comprise  our  entire  ethical
responsibility.  Rather,  it is a minimum,  absolutely  essential  condition for
performance of our duties. In conducting business, we shall:

         A.       STRICTLY ADHERE TO ALL ANTITRUST LAWS

         Officers, directors and employees must strictly adhere to all antitrust
         laws  where the  Company  is  operating.  Such laws exist in the United
         States  and in many  other  countries  where the  Company  may  conduct
         business.  These laws prohibit  practices in restraint of trade such as
         price  fixing and  boycotting  suppliers  or  customers.  They also bar
         pricing  intended to run a  competitor  out of  business;  disparaging,
         misrepresenting,  or harassing a competitor;  stealing  trade  secrets;
         bribery; and kickbacks.

         B.       STRICTLY COMPLY WITH ALL SECURITIES LAWS

         In our role as a publicly owned company, we must always be alert to and
         comply with the security laws and  regulations of the United States and
         other countries where the Company engages in business.

                  I.       DO NOT ENGAGE IN SPECULATIVE OR INSIDER TRADING

                  Federal law and Company policy prohibits  officers,  directors
                  and employees,  directly or indirectly  through their families
                  or others,  from  purchasing or selling company stock while in
                  the possession of material,  non-public information concerning
                  the Company.  This same prohibition  applies to trading in the
                  stock  of  other  publicly  held  companies  on the  basis  of
                  material, non-public information. To avoid even the appearance
                  of  impropriety,   Company  policy  also  prohibits  officers,
                  directors  and  employees  from  trading  options  on the open
                  market in Company stock under any circumstances.

                  Material, non-public information is any information that could
                  reasonably  be expected to affect the price of a stock.  If an
                  officer, director or employee is considering buying or selling
                  a stock  because  of inside  information  they  possess,  they
                  should assume that such  information  is material.  It is also
                  important  for the  officer,  director  or employee to keep in
                  mind that if any trade  they make  becomes  the  subject of an
                  investigation  by the  government,  the  trade  will be viewed
                  after-the-fact  with the benefit of  hindsight.  Consequently,
                  officers,  directors  and employees  should  always  carefully
                  consider how their trades would look from this perspective.


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                  Two simple rules can help protect you in this area: (1) Do not
                  use non-public  information for personal gain. (2) Do not pass
                  along  such  information  to  someone  else who has no need to
                  know.

                  This  guidance  also  applies  to  the   securities  of  other
                  companies for which you receive  information  in the course of
                  your employment at The Company .

                  II.      BE TIMELY AND ACCURATE IN ALL PUBLIC REPORTS

                  As a public company,  the Company must be fair and accurate in
                  all  reports  filed  with the  United  States  Securities  and
                  Exchange Commission. Officers, directors and management of The
                  Company  are  responsible  for  ensuring  that all reports are
                  filed in a timely  manner  and that they  fairly  present  the
                  financial condition and operating results of the Company.

                  Securities laws are vigorously enforced. Violations may result
                  in severe  penalties  including  forced  sales of parts of the
                  business and significant fines against the Company.  There may
                  also  be  sanctions  against  individual  employees  including
                  substantial fines and prison sentences.

                  The  principal   executive  officer  and  principal  financial
                  Officer will certify to the accuracy of reports filed with the
                  SEC  in  accordance  with  the  Sarbanes-Oxley  Act  of  2002.
                  Officers and Directors  who knowingly or willingly  make false
                  certifications   may  be  subject  to  criminal  penalties  or
                  sanctions including fines and imprisonment.

6.       AVOID CONFLICTS OF INTEREST

Our officers,  directors and employees have an obligation to give their complete
loyalty to the best interests of the Company.  They should avoid any action that
may involve,  or may appear to involve, a material conflict of interest with the
Company.  Officers,  directors  and  employees  should  not  have  any  material
financial  or  other  business   relationships  with  suppliers,   customers  or
competitors that might impair, or even appear to impair, the independence of any
judgment they may need to make on behalf of the Company.


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HERE ARE SOME WAYS A CONFLICT OF INTEREST COULD ARISE:

     o    Employment by a competitor, or potential competitor, regardless of the
          nature of the employment, while employed by the Company.

     o    Acceptance  of gifts,  payment,  or services  from those seeking to do
          business with the Company.

     o    Placement of business  with a firm owned or  controlled by an officer,
          director or employee or his/her family.

     o    Ownership  of,  or  substantial  interest  in,  a  company  that  is a
          competitor, client or supplier.

     o    Acting as a consultant to a the Company customer, client or supplier.

Officers,  directors and employees are under a continuing obligation to disclose
any  situation  that  presents  the  possibility  of a conflict or  disparity of
interest between the officer,  director or employee and the Company.  Disclosure
of any potential  conflict is the key to remaining in full  compliance with this
policy.

7.       COMPETE ETHICALLY AND FAIRLY FOR BUSINESS OPPORTUNITIES

We must comply with the laws and regulations  that pertain to the acquisition of
goods and  services.  We will  compete  fairly and  ethically  for all  business
opportunities.  In  circumstances  where  there is  reason to  believe  that the
release or receipt of non-public information is unauthorized,  do not attempt to
obtain and do not accept such information from any source.

If you are  involved  in  Company  transactions,  you must be  certain  that all
statements, communications, and representations are accurate and truthful.

8.       AVOID ILLEGAL AND QUESTIONABLE GIFTS OR FAVORS

The sale and  marketing of our products and services  should always be free from
even the perception that favorable treatment was sought,  received,  or given in
exchange  for the  furnishing  or  receipt  of  business  courtesies.  Officers,
directors  and  employees of the Company  will neither give nor accept  business
courtesies that  constitute,  or could be reasonably  perceived as constituting,
unfair business inducements or that would violate law, regulation or policies of
the  Company,  or could  cause  embarrassment  to or reflect  negatively  on the
Company's reputation.

9.       MAINTAIN THE INTEGRITY OF CONSULTANTS, AGENTS, AND REPRESENTATIVES


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Business  integrity is a key standard for the  selection  and retention of those
who represent the Company. Agents,  representatives and consultants must certify
their willingness to comply with the Company's  policies and procedures and must
never be retained to  circumvent  our values and  principles.  Paying  bribes or
kickbacks, engaging in industrial espionage, obtaining the proprietary data of a
third party without  authority,  or gaining inside  information or influence are
just a few examples of what could give us an unfair  competitive  advantage  and
could result in violations of law.

10.      PROTECT PROPRIETARY INFORMATION

Proprietary  Company  information  may not be disclosed to anyone without proper
authorization. Keep proprietary documents protected and secure. In the course of
normal business activities,  suppliers,  customers and competitors may sometimes
divulge to you information that is proprietary to their business.  Respect these
confidences.

11.      OBTAIN AND USE COMPANY ASSETS WISELY

Personal use of Company  property  must always be in accordance  with  corporate
policy.  Proper  use  of  Company  property,  information  resources,  material,
facilities and equipment is your  responsibility.  Use and maintain these assets
with the utmost care and respect,  guarding  against waste and abuse,  and never
borrow or remove Company property without management's permission.

12.      FOLLOW THE LAW AND USE COMMON SENSE IN POLITICAL CONTRIBUTIONS
         AND ACTIVITIES

The Company  encourages its employees to become involved in civic affairs and to
participate in the political process.  Employees must understand,  however, that
their involvement and participation must be on an individual basis, on their own
time and at their own  expense.  In the United  States,  federal  law  prohibits
corporations  from donating  corporate  funds,  goods, or services,  directly or
indirectly,  to candidates for federal offices -- this includes  employees' work
time. Local and state laws also govern political contributions and activities as
they apply to their respective jurisdictions.

13.      BOARD COMMITTEES.

The Company shall establish an Audit Committee empowered to enforce this Code of
Ethics.  The Audit Committee will report to the Board of Directors at least once
each year regarding the general  effectiveness  of the Company's Code of Ethics,
the Company's  controls and  reporting  procedures  and the  Company's  business
conduct.

14.      DISCIPLINARY MEASURES.

The Company shall  consistently  enforce its Code of Ethics and Business Conduct
through  appropriate  means  of  discipline.  Violations  of the  Code  shall be
promptly reported to the Audit Committee.  Pursuant to procedures adopted by it,
the Audit Committee shall determine whether violations of the Code have occurred
and, if so, shall  determine the  disciplinary  measures to be taken against any
employee or agent of the Company who has so violated the Code.


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The disciplinary  measures,  which may be invoked at the discretion of the Audit
Committee,  include,  but are  not  limited  to,  counseling,  oral  or  written
reprimands, warnings, probation or suspension without pay, demotions, reductions
in salary, termination of employment and restitution.

Persons  subject to  disciplinary  measures  shall  include,  in addition to the
violator,  others involved in the wrongdoing such as (i) persons who fail to use
reasonable care to detect a violation,  (ii) persons who if requested to divulge
information  withhold  material  information  regarding a  violation,  and (iii)
supervisors  who  approve  or condone  the  violations  or attempt to  retaliate
against employees or agents for reporting violations or violators.


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