Exhibit 14
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                          TechAlt, Inc. Code of Ethics

TechAlt,  Inc.'s  mission  includes  promotion  of  professional  conduct in the
practice of management of its business affairs.  TechAlt, Inc.'s Chief Executive
Officer (CEO),  Chief Financial Officer (CFO),  President and other employees of
the organization hold an important and elevated role in corporate  governance in
that they are uniquely  capable and  empowered to ensure that all  stakeholders'
interests are  appropriately  balanced,  protected and  preserved.  This Code of
Ethics  embodies  principles  to which we are  expected to adhere and  advocate.
These  tenets for  ethical  business  conduct  encompass  rules  regarding  both
individual and peer  responsibilities,  as well as  responsibilities  to TechAlt
employees,  the public and other  stakeholders.  The CEO, CFO and  employees are
expected  to  abide  by this  Code as well as all  applicable  TechAlt  business
conduct standards  relating to areas covered by this Code. Any violations of the
TechAlt Code of Ethics may result in  disciplinary  action,  up to and including
termination of employment.

All employees covered by this Code of Ethics will:


|_| Act with honesty and  integrity,  avoiding  actual or apparent  conflicts of
interest in their personal and professional relationships.

|_| Provide stakeholders with information that is accurate, complete, objective,
fair,  relevant,  timely and  understandable,  including in our filings with and
other submissions to the U.S. Securities and Exchange Commission.

|_| Comply with rules and  regulations of federal,  state,  provincial and local
governments, and other appropriate private and public regulatory agencies.

|_| Act in good faith,  responsibly,  with due care,  competence  and diligence,
without misrepresenting material facts or allowing one's independent judgment to
be subordinated.

|_| Respect the  confidentiality of information  acquired in the course of one's
work except when authorized or otherwise legally obligated to disclose.

|_|  Confidential  information  acquired in the course of one's work will not be
used for personal advantage.

|_| Share knowledge and maintain  professional  skills important and relevant to
stakeholder's needs.

|_| Proactively  promote and be an example of ethical  behavior as a responsible
partner among peers, in the work environment and the community.

|_| Achieve  responsible use,  control,  and stewardship over all TechAlt assets
and resources that are employed or entrusted to us.

|_| Not unduly or fraudulently  influence,  coerce,  manipulate,  or mislead any
authorized  audit or interfere with any auditor engaged in the performance of an
internal or independent  audit of TechAlt's  financial  statements or accounting
books and records.

If you are aware of any suspected or known  violations of this Code of Ethics or
other TechAlt  policies or guidelines,  you have a duty to promptly  report such
concerns either to your manager,  another  responsible  member of management,  a
Human Resources representative, or the Vice President of Administration.

If you have a concern about a  questionable  accounting  or auditing  matter and
wish to submit the concern confidentially or anonymously, you may do so by

sending an e-mail to Michael  Lightfoot,  Vice  President of  Administration  at
mlightfoot@techalt.com. You may also send a letter or fax reporting your concern
to Mr. Lightfoot.

TechAlt will handle all inquiries  discretely and make every effort to maintain,
within  the limits  allowed by law,  the  confidentiality  of anyone  requesting
guidance or reporting questionable behavior and/or a compliance concern.

It is TechAlt's intention that this Code of Ethics be its written code of ethics
under Section 406 of the Sarbanes-Oxley Act of 2002 complying with the standards
set forth in Securities and Exchange Commission Regulation S-K Item 406.