Exhibit 14.1

                             DEL LABORATORIES, INC.

                                 CODE OF ETHICS

Senior Financial Officers hold an important and elevated role in corporate
governance. As part of the Del Laboratories, Inc. Leadership Team, Senior
Financial Officers, including the Chief Executive Officer, Chief Financial
Officer, Controller, Treasurer and Financial Reporting Officer are vested with
both the responsibility and authority to protect, balance and preserve the
interests of all of the enterprise stakeholders, including shareholders,
clients, employees, suppliers, and citizens of the communities in which business
is conducted. Senior Financial Officers fulfill this responsibility by
prescribing and enforcing the policies and procedures employed in the operation
of the enterprise's financial organization, and by demonstrating the following:

I.    HONEST AND ETHICAL CONDUCT

      Senior Financial Officers will exhibit and promote the highest standards
      of honest and ethical conduct through the establishment and operation of
      policies and procedures that:

      o     Encourage and reward professional integrity in all aspects of the
            financial organization, by eliminating inhibitions and barriers to
            responsible behavior, such as coercion, fear of reprisal, or
            alienation from the financial organization or the enterprise itself.

      o     Prohibit and eliminate the appearance or occurrence of conflicts
            between what is in the best interest of the enterprise and what
            could result in material personal gain for a member of the financial
            organization, including Senior Financial Officers.

      o     Provide a mechanism for members of the finance organization to
            inform senior management of deviations in practice from policies and
            procedures governing honest and ethical behavior.

      o     Demonstrate their personal support for such policies and procedures
            through periodic communication reinforcing these ethical standards
            throughout the organization.

II.   FINANCIAL RECORDS AND PERIODIC REPORTS

      Senior Financial Officers will establish and manage the enterprise
      transaction and reporting systems and procedures to ensure that:

      o     Business transactions are properly authorized and completely and
            accurately recorded on the Company's books and records in accordance
            with Generally Accepted Accounting Principles (GAAP) and established
            company financial policy.

      o     The retention or proper disposal of Company records shall be in
            accordance with established enterprise financial policies and
            applicable legal and regulatory requirements.

      o     Periodic financial communications and reports will be delivered in a
            manner that facilitates the highest degree of clarity of content and
            meaning so that readers and users will quickly and accurately
            determine their significance and consequence.

III.  COMPLIANCE WITH APPLICABLE LAWS, RULES AND REGULATIONS

      Senior Financial Officers will establish and maintain mechanisms to:

      o     Educate members of the finance organization about any federal, state
            or local statute, regulation or administrative procedure that
            affects the operation of the finance organization and the enterprise
            generally.

      o     Monitor the compliance of the finance organization with any
            applicable federal, state or local statute, regulation or
            administrative rule.

      o     Identify, report and correct in a swift and certain manner, any
            detected deviations from applicable federal, state or local statute
            or regulation.