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                                   EXHIBIT 14

                           CODE OF CONDUCT AND ETHICS

                               CCFNB BANCORP, INC.
                           CODE OF CONDUCT AND ETHICS

CCFNB Bancorp, Inc. (Columbia County Farmers National Bank, CCFNB, is a
subsidiary of CCFNB Bancorp, Inc.) has always prided itself on maintaining the
highest ethical standards, and we believe that our employees, officers and
directors are aware of, and share, this commitment. This Code of Conduct and
Ethics provides our employees, officers and directors with additional guidance
and support for ensuring that we maintain a consistent vision and commitment to
a culture of uncompromising honesty and integrity throughout our organization.

      1. Applicability.

         1.1 - This Code of Conduct and Ethics applies to all of our employees,
         officers, Chief Executive Officer, Principal Financial Officer, and
         directors without exception. (Each employee, officer and director of
         CCFNB is referred to in this Code as a "covered person.") This Code
         governs the actions and working relationships of each covered employee
         with current and potential customers, co-workers, government agencies,
         media, stock exchange and stockholders. Each covered person should
         become familiar with this Code, adhere to the standards and
         restrictions set forth in this Code, and conduct himself or herself in
         accordance with this Code in order to avoid even the appearance of
         impropriety.

      - Some of the words and phrases in this Code may be subject to different
interpretations, or it may appear that one ethical principle conflicts with
another, in certain situations. If you are unsure of the appropriate action,
discuss the matter with an appropriate member of management, such as your
manager, a member of senior management or the Company's Compliance Officer.

      - This Code does not cover all of the Company's policies, but supplements
other policies set forth in our employee handbook. Each covered person is
expected to comply with all of the Company's policies. The fact that particular
conduct is not mentioned in this Code of Ethics does not prevent it from being
viewed as violating this Code of Conduct and Ethics.

      2. Compliance with Laws, Rules and Regulations.

         2.1 - Covered persons are expected to obey, and ensure that the Company
         obeys, all applicable laws, rules and regulations of the United States
         and other countries, and the states, counties, cities and other
         jurisdictions in which we conduct business. This is true even if your
         manager or anyone in management has directed otherwise.

         2.2 - While you are not expected to know the full details of all of the
         laws, rules and regulations that you and the company must adhere to,
         some examples of the types of laws that the Company is subject to
         include laws requiring the company and its employees to:

               2.2.1 -  maintain a workplace that is free from discrimination
                        or harassment based on race, gender, age, religion or
                        other characteristic that is unrelated to the Company's
                        interests or otherwise protected by law;

               2.2.2 -  comply with applicable environmental, health and
                        safety standards;

               2.2.3 -  support fair competition and laws prohibiting
                        restraints of trade and other unfair trade practices;

               2.2.4 -  prohibit improper or other questionable payments
                        (including bribes or kickbacks), gifts, favors or other
                        gratuities to suppliers, customers, government officials
                        or other third parties; and

               2.2.5 -  comply with all applicable federal and state
                        securities laws, including laws prohibiting insider
                        trading. (Covered persons are referred to the Company's
                        Corporate Controller for further information regarding
                        this issue.)

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         2.3 - If a law, rule or regulation conflicts with a policy in this
         Code, you should comply with the law. If a local custom conflicts with
         this Code, you must comply with this Code.

         2.4 - If you are unsure about the legal course of action, you should
         request guidance from your manager or other member of management.

      3. Conflicts of Interest

         3.1 - Each covered person should avoid any situation that might lead to
         a real or apparent conflict of interest between your self-interest and
         your duties and responsibilities as an employee, officer or director of
         the Company. A conflict of interest exists whenever your self-interest
         is inconsistent, or appears to be inconsistent in any way, with the
         interests of the Company as a whole.

         3.2 - Although the following list is not exhaustive, some examples of
         situations in which a conflict of interest may arise are as follows:

               3.2.1 -  When a covered person takes actions or has
                        interests that make it difficult to perform work
                        for the Company objectively and effectively.

               3.2.2 -  When a covered person receives improper personal
                        benefits as a result of the person's position with
                        the Company.

               3.2.3 -  When the Company makes a loan to a covered
                        person or guarantees an obligation of a covered
                        person.

               3.2.4 -  When a covered person uses corporate property or
                        nonpublic information gained in his or her
                        employment with the
                        Company for his or her own advantage.

               3.2.5 -  When a covered person competes with the Company.

         Any such conflict of interest may also arise as a result of actions
taken by, or interests of, a family member of a covered person.

      4. Confidentiality.

         4.1 - Nonpublic information regarding the Company, its businesses,
         employees, officers, directors, customers or suppliers is confidential.
         As an employee, officer or director of the Company you are trusted with
         such confidential information. You are only to use such confidential
         information for the business purposes of the Company for which they
         were intended. Confidential information should not be shared with
         anyone outside the Company, including family or friends, or other
         employees who do not need the information to carry out their duties,
         except when disclosure is authorized by your President or legally
         mandated.

      -  Communications about the Company, its businesses, employees, officers,
         directors, customers or suppliers with the media, stockholders, or
         other members of the public must be approved in advance by the
         President.

      5. Fair Dealing.

         5.1 - We seek to outperform our competition fairly and honestly and
         seek competitive advantages through superior performance of the members
         of our team. Each covered person is expected to deal fairly with the
         Company's customers, suppliers, competitors and employees. Stealing
         proprietary information that was obtained without the owner's consent,
         or inducing such disclosures by past or present employees of other
         companies is prohibited. No one should take unfair advantage of another
         through manipulation, concealment, abuse of privileged information,
         misrepresentation of material facts or any other unfair-dealing
         practice

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      6. Protection and Proper Use of Company Property.

         6.1 - All covered persons should seek to protect and preserve the
         Company's assets and ensure their efficient use. Theft, carelessness
         and waste have a direct impact on the Company's profitability. All
         assets of the Company should be used only for legitimate business
         purposes.

      7. Public Company Reporting: Whistleblower Procedures

         7.1 - As a public company, our filings with the Securities and Exchange
         Commission (the"SEC") must be full, fair, accurate, timely and include
         understandable disclosure of information that is required to be made
         public pursuant to Federal security laws and rules of the applicable
         exchange commissions. Whether or not you are directly involved in the
         process of preparing such filings, every covered person is responsible:

               7.1.l - if called upon by management to provide information
               relevant to such a filing, to assure that the information you
               provide is complete, fair, and understandable. Such requests for
               information must be responded to promptly as our filings with the
               SEC are time-sensitive.

               7.1.2 - to ensure that the Company's books and records
               appropriately reflect our transactions and are posted in
               accordance with the Company's system of internal controls.
               Unrecorded or "off the books" funds or entries should not be
               maintained unless permitted by applicable law or regulation;

               7.1.3 - to make management aware if you believe that any of our
               public reports is inaccurate or fails to fairly reflect what is
               happening at the Company.

          7.2 - Because of the importance of this issue, the Audit Committee of
                the Board of Directors has been charged with responsibility for
                ensuring that every employee has a means of reporting,
                anonymously and confidentially, any concerns about the manner in
                which the Company's financial statements or public reports are
                prepared, the sufficiency of its internal financial controls,
                the honesty or competence of its financial management or
                independent auditors or any other matter regarding any
                accounting or auditing matters. Procedures for such reporting
                are set forth in the Company's Whistleblower Policy that is part
                of the Employee Handbook. We will not tolerate retaliation
                against any person who reports potential issues to the Audit
                Committee in good faith.

      8. Covering Up Mistakes; Falsifying Records; Retention of Business
         Records.

         8.1 - Falsification of any Company, customer or third
             party record is prohibited. Mistakes should not be
             covered up, but should be immediately and fully
             disclosed and corrected.

         8.2 - Company records must be maintained for the
             periods specified by management. Records may be
             destroyed only at the expiration of the pertinent
             period. In no case may documents involved in a
             pending or threatened litigation, government
             inquiry or under subpoena or other information
             request, be discarded or destroyed, regardless of
             the periods specified by management. In addition,
             you should never destroy, alter, or conceal any
             record or otherwise impede any official proceeding
             or investigation, either personally, in
             conjunction with, or by attempting to influence
             another person.

         8.3 - In the event of litigation, government inquiry
            or investigation, we will designate a member of
            management that you should consult with to
            determine whether records should be produced.

      9. Reporting of Illegal or Unethical Behavior.

         9.1 - Covered persons have a duty to adhere to this
            Code and all other Company policies and to report
            any suspected violations of this Code or any other
            illegal or unethical behavior to, or when in doubt
            to consult with, your manager or the Compliance
            Officer. If you do not believe that talking to
            your manager is appropriate, or if doing so does
            not result in a response with which you are
            comfortable, then you should discuss the matter
            with another member of management, or in the case
            of accounting or auditing issues, a member of the
            Audit Committee of the Board of Directors. If
            asked, the Company will keep your name
            confidential unless this would violate applicable
            law or our responsibilities to others or make
            adequate investigation of the matter
            impracticable.

      10. Protection Against Retribution.

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         10.1 - The Company will not tolerate retaliation
              against anyone who reports a violation or possible
              violation of this Code in good faith. Any person
              who takes any action whatsoever in retaliation
              against any employee who has in good faith raised
              any question or concern about compliance with this
              Code will be subject to serious sanctions, which
              may include termination.

      11. Administration and Waiver of Code of Conduct and Ethics.

         11.1 - This Code of Conduct and Ethics shall be administered and
             enforced by the Human Resources Department. Any questions and
             further information regarding this Code of Ethics should be
             directed to the Manager of the Human Resources
             Department/Compliance Officer.

         11.2- Appropriate disciplinary penalties for
              violations of this Code may include counseling,
              reprimand, warning, suspension (with or without
              pay), demotion, salary reduction and termination
              of employment.

         11.3 - The Human Resources Department will be
             responsible for affirming compliance with this
             Code of Conduct and Ethics by all covered persons.
             Each covered person will be required to sign a
             certificate that he or she has read and
             understands the provision of this code annually.

      12. Waivers.

         12.1 - Covered persons are expected to follow this Code
             at all times. Generally, there should be no
             waivers to this Code of Conduct and Ethics,
             however, in rare circumstances conflicts may arise
             that necessitate waivers. Waivers will be
             determined on a case-by-case basis by the Human
             Resources Department with the advice of senior
             management and/or the Audit Committee as
             appropriate; provided, however, that waivers for
             directors and executive officers may be determined
             only by the Board of Directors who shall have the
             sole and absolute discretionary authority to
             approve any deviation or waiver from this Code of
             Ethics with respect to any director or executive
             officer. Any waiver, and the grounds for such
             waiver, approved by the Board of Directors with
             respect to any director or executive officer shall
             be promptly disclosed to stockholders, no later
             than in the Company's next periodic report.

Reviewed and approved by the Board of Directors of Columbia County Farmers
National Bank this 22nd day of February 2007.

                                             /s/ Edward L. Campbell
                                             -----------------------------------
                                             SECRETARY OF THE BOARD

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