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.