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                                                                   Exhibit 14.01

              CITIGROUP CODE OF ETHICS FOR FINANCIAL PROFESSIONALS

     This Citigroup Code of Ethics for Financial Professionals applies to the
     principal executive officer of Citigroup and its reporting subsidiaries and
     all professionals worldwide serving in a finance, accounting, treasury, tax
     or investor relations role. Citigroup expects all of its employees to act
     in accordance with the highest standards of personal and professional
     integrity in all aspects of their activities, to comply with all applicable
     laws, rules and regulations, to deter wrongdoing and abide by the Citigroup
     Code of Conduct and other policies and procedures adopted by Citigroup that
     govern the conduct of its employees. This Code of Ethics is intended to
     supplement the Citigroup Code of Conduct.

     You agree to:

         (a)  Engage in and promote honest and ethical conduct, including the
              ethical handling of actual or apparent conflicts of interest
              between personal and professional relationships;

         (b)  Avoid conflicts of interest and to disclose to the Director of
              Citigroup Global Compliance any material transaction or
              relationship that reasonably could be expected to give rise to
              such a conflict;

         (c)  Take all reasonable measures to protect the confidentiality of
              non-public information about Citigroup or its subsidiaries and
              their customers obtained or created in connection with your
              activities and to prevent the unauthorized disclosure of such
              information unless required by applicable law or regulation or
              legal or regulatory process;

         (d)  Produce full, fair, accurate, timely, and understandable
              disclosure in reports and documents that Citigroup or its
              subsidiaries files with, or submits to, the Securities and
              Exchange Commission and other regulators and in other public
              communications made by Citigroup or its subsidiaries;

         (e)  Comply with applicable governmental laws, rules and regulations,
              as well as the rules and regulations of self-regulatory
              organizations of which Citigroup or its subsidiaries is a member;
              and

         (f)  Promptly report any possible violation of this Code of Ethics to
              the Director of Citigroup Global Compliance or any of the parties
              or channels listed in the Citigroup Code of Conduct.

     You are prohibited from directly or indirectly taking any action to
     fraudulently influence, coerce, manipulate or mislead Citigroup or its
     subsidiaries' independent public auditors for the purpose of rendering the
     financial statements of Citigroup or its subsidiaries misleading.

     You understand that you will be held accountable for your adherence to this
     Code of Ethics. Your failure to observe the terms of this Code of Ethics
     may result in disciplinary action, up to and including termination of
     employment. Violations of this Code of Ethics may also constitute
     violations of law and may result in civil and criminal penalties for you,
     your supervisors and/or Citigroup.

     If you have any questions regarding the best course of action in a
     particular situation, you should promptly contact the Director of Citigroup
     Global Compliance. You may choose to remain anonymous in reporting any
     possible violation of this Code of Ethics.

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     YOUR PERSONAL COMMITMENT TO THE CITIGROUP CODE OF ETHICS FOR FINANCIAL
     PROFESSIONALS

     I acknowledge that I have received and read the Citigroup Code of Ethics
     for Financial Professionals, dated February 2003, and understand my
     obligations as an employee to comply with the Code of Ethics.

     I understand that my agreement to comply with the Code of Ethics does not
     constitute a contract of employment.

     Please sign here:_________________________________      Date:______________

     Please print your name:___________________________

     GEID Number:_______________________________________

     This signed and completed form must be returned to your manager or
     designated human resources professional.

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