Exhibit 14.

       CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS OF VICOM, INCORPORATED

As of 12-31-03, The Board of Directors of VICOM, Incorporated (the Company) has
developed and adopted this Code of Ethics applicable to its Chief Executive
Officer (CEO), its Chief Financial Officer (CFO), its Controller and other
senior financial officers performing similar functions who have been identified
by the CEO (collectively, the "Senior Financial Officers") are subject to the
following additional specific policies (collectively referred to as the "Code of
Ethics"):

      1.    The CEO and all Senior Financial Officers are responsible for full,
            fair, accurate, timely and understandable disclosurein the reports
            and documents that the Company files with, or submits to, the
            Securities and Exchange Commission and in other public
            communications made by the Company. Accordingly, it is the
            responsibility of the CEO and each Senior Financial Officer promptly
            to bring to the attention of Company's General Counsel or the CEO,
            as well as the Audit Committee of the Board of Directors, any
            material information of which he or she may become aware that
            affects the disclosures made by the Company in its public filings.

      2.    The CEO and each Senior Financial Officer shall promptly bring to
            the attention of the General Counsel, or the CEO, as well as the
            Audit Committee of the Board of Directors, any information he or she
            may have concerning (a) significant deficiencies in the design or
            operation of internal controls which could adversely affect the
            Company's ability to record, process, summarize and report financial
            data or (b) any fraud, whether or not material, that involves
            management or other employees who have a significant role in the
            Company's financial reporting, disclosures or internal controls.

      3.    The CEO and each Senior Financial Officer shall act with honesty and
            integrity in the performance of his or her duties at the Company,
            shall comply with laws, rules and regulations of federal, state and
            local governments and other private and public regulatory agencies
            that affect the conduct of the Company's business and the Company's
            financial reporting.

      4.    The CEO and each Senior Financial Officer shall promptly bring to
            the attention of the General Counsel, or the CEO, as well as the
            Audit Committee of the Board of Directors, any information he or she
            may have concerning evidence of a material violation of the
            securities or other laws, rules or regulations applicable to the
            Company and the operation of its business, by the Company or any
            agent thereof, or any violation of this Code of Ethics.

      5.    The CEO, each Senior Financial Officer and the Board of Directors
            shall avoid actual or apparent conflicts of interest between
            personal and business relationships, such as holding a substantial
            equity, debt, or other financial interest in any competitor,
            supplier or customer of the Company, or having a personal financial
            interest in any transaction involving the purchase or sale by the
            Company of any products, materials, equipment, services or property,
            other than through Company-sponsored programs, or other than
            transactions on terms and conditions substantially similar to those
            given to independent third parties Any such actual or apparent
            conflicts of interest shall be brought to the attention of the
            General Counsel, the CEO and the Board of Directors.

      6.    The Board of Directors shall determine, or designate appropriate
            persons to determine, appropriate actions to be taken in the event
            of violations of this Code of Ethics by the CEO and the Company's
            Senior Financial Officers. Such actions shall be reasonably designed
            to deter wrongdoing and to promote accountability for adherence to
            this Code of Ethics, and may include written notices to the
            individual involved that the Board has determined that there has
            been a violation, censure by the Board, demotion or re-assignment of
            the individual involved, suspension with or without pay or benefits
            and termination of the individual's employment.


The Audit Committee of the Board of Directors shall consider any request for a
waiver of this Code and any amendments to this Code, and all such waivers or
amendments shall be disclosed promptly as required by law