Exhibit
      14





**DOL
      RESOURCES, INC.**





**CODE
      OF ETHICS**







**1.
      Purpose**





The
      Board
      of Directors (the "Board") of DOL Resources, Inc. (the "Company") has adopted
      the following Code of Ethics (this "Code") to apply to the Company's directors,
      officers, employees and representatives. This Code is intended to focus
      directors, officers, employees and representatives on areas of ethical risk,
      provide guidance to help them recognize and deal with ethical issues, provide
      mechanisms to report unethical conduct, foster a culture of honesty and
      accountability, deter wrongdoing and promote fair and accurate disclosure and
      financial reporting.





No
      code
      or policy can anticipate every situation that may arise. Accordingly, this
      Code
      is intended to serve as a source of guiding principles.





**2.
      Conduct and Behavior Standards**





Each
      director, officer, employee and representative is expected to adhere to a high
      standard of ethical conduct. The good name of the Company depends on the way
      directors, officers, employees and representatives conduct business and the
      way
      the public perceives that conduct. Unethical actions, or the appearance of
      unethical actions, are not acceptable. All employees are expected to contribute
      to the success of Company by performing their jobs as required and conducting
      themselves in a professional manner consistent with the company's business
      philosophy, values and standards of business conduct. Employee honesty and
      integrity are essential to ethical business practices. Employees are required
      to
      prepare all reports, including expense reports, time cards, and sales reports
      accurately and truthfully. Additionally, it is essential to avoid making
      misrepresentations or dishonest statements to anyone inside or outside the
      company.





Consumption
      or being under the influence of alcoholic beverages on company premises misuse
      of Company property, including the company's equipment, supplies, e-mail,
      intranet, and computer and voicemail systems can constitute unethical conduct.
      These tools and resources are intended to assist employees in conducting
      legitimate company business, and any other use of such property is
      discouraged.





Any
      of
      the following conduct by any employee, including the Chief Executive Officer
      ("CEO"), Chief Financial Officer ("CFO") or Corporate Controller ("Controller"),
      must be reported immediately to the CEO, unless the CEO is allegedly implicated
      in such conduct, in which case the report shall be conveyed to the Board of
      Directors:





Violation
      of the Company's revenue recognition policies and procedures, or any other
      company policies or procedures designed to insure full, fair, accurate, timely
      and understandable disclosure of company information as required by the
      Securities and Exchange Commission, or any other applicable governmental law,
      rule or regulation.





Failure
      to fully, fairly, accurately, understandably and timely disclose to the
      appropriate individual(s) within the Company any and all information that
      relates to the company's business, operations or financial condition that may
      need to be reported or disclosed to the Securities and Exchange Commission,
      or
      pursuant to any other applicable governmental law, rule or
      regulation.





Misrepresentation,
      concealment, falsification or destruction of any documents or other information
      relating to the Company's business, operations or financial condition that
      may
      be required to be reported or disclosed, or used to prepare documents required
      to be reported or disclosed, to the Securities and Exchange Commission, or
      pursuant to any other applicable governmental law, rule or
      regulation.





Any
      other
      activity or conduct that could cause an individual, the Company or any of its
      officers or directors to violate any applicable governmental law, rule or
      regulation relating to full, fair, accurate, timely and understandable
      disclosure of information required to be disclosed to any third
      person.




While
      the
      Company is concerned with maintaining its competitive edge in the industry,
      only
      authorized Company employees should conduct market intelligence with respect
      to
      other companies, and only by straightforward legal means. Additionally, the
      reputation of Company products and services is built on merit, not on the
      disparagement of competitors or their products.





**3.
      Integrity of Records and Public Reporting**





Directors,
      officers, employees and representatives should promote the accurate and reliable
      preparation and maintenance of the Company's financial and other records.
      Diligence in accurately preparing and maintaining the Company's records allows
      the Company to fulfill its reporting obligations and to provide stockholders,
      governmental authorities and the general public with full, fair, accurate,
      timely and understandable disclosure. In this regard, directors, officers,
      employees and representatives (where applicable) should: (a) accurately document
      and account for transactions on the books and records of the Company; and (b)
      diligently maintain reports, vouchers, bills, invoices, payroll and service
      records, business measurement and performance records and other essential data.
      Senior financial officers also are responsible for establishing and maintaining
      adequate disclosure controls and procedures and internal controls and
      procedures, including procedures designed to promote full, fair, accurate,
      timely and understandable disclosure in reports filed with the Securities and
      Exchange Commission and other public communications.

















**4.
      Conflicts of Interest**





A
      conflict of interest is generally any activity that is, or appears to be,
      opposed to the best business interests of Company. Any actual or perceived
      conflict of interest shall be reported immediately to the CEO, unless the CEO
      is
      alleged to be involved or implicated, in which case the report shall be conveyed
      directly to the Audit Committee Chairman.





Employees
      shall not directly or indirectly work or consult for a competitor or engage
      in
      activity that is competitive with Company business interests (including working
      for a Company vendor). It is never acceptable for an employee to utilize Company
      customer lists or contacts to market their own or third-party goods and
      services, even if they are not competing with Company products or services.





Employees
      shall avoid having a material financial interest in any company where that
      interest might conflict with Company business concerns.





Employees
      are permitted to give or accept gifts and/or favored treatment only within
      the
      parameters stated below. However bribes and kickbacks are in all circumstances
      absolutely not allowed. Receipt or provision of money is never allowed
      (regardless of the amount). Following are guidelines to use in determining
      what
      is and is not considered appropriate by Company in this area:





Personal
      gifts or favored treatment that are expressly or tacitly conditional to
      obtaining business in exchange for the gift or favored treatment are never
      permitted. No management personnel or employees of Company may take or give
      bribes or kickbacks from or to contractors, subcontractors, consultants,
      vendors, suppliers, competitors or customers.





Provided
      they are 1) consistent with Company business practices, 2) they do not violate
      applicable laws, and 3) public disclosure would not embarrass Company, the
      following gifts or favored treatment may be accepted or given by Company
      employees:




—
      Reasonable meals or entertainment as long as they meet the above criteria;





—
Lodging
      or airfare as long as they meet the above criteria, have been approved by an
      ELT
      member, coordinated by Company personnel, and are consistent with Company's
      travel policies;





—
      Speaking fees or other fees received by a Company employee or paid to a third
      party by Company as long as they meet the above criteria;





—
Gifts
      of equipment, goods, services, gratuities (other than money), benefits,
      vacation, discounts and the like must meet the above criteria AND must be
      approved as follows:





If
      value
      is equal to or less than US$100 per third party per calendar year - Need
      approval of employee's Director level manager. If value is greater than US$100
      but equal to or less than US$200 per third party per calendar year - Need
      approval of employee's Senior Director level manager. If value is greater than
      US$200 per third party per calendar year - Need approval of the CEO.





Company
      expects employees to devote full attention to their work, and therefore
      discourages other employment outside Company. No Company employee, whether
      full
      time or part time, may engage in outside work or services for an actual or
      potential customer, competitor or vendor under any circumstances. An employee
      may engage in outside activities at companies not prohibited by the foregoing,
      with written approval from the Board.





**5.
      Corporate Opportunities**





Directors,
      officers, employees and representatives must avoid any conflicts regarding
      corporate opportunities between themselves and the Company. Directors, officers,
      employees and representatives are prohibited from: (a) taking for themselves
      personally opportunities related to the Company's business; (b) using the
      Company's property, information, or position for personal gain; or (c) competing
      with the Company for business opportunities. Specifically, no director, officer,
      employee or representatives shall make any investment, accept any position
      or
      benefits, participate in any transaction or business arrangement or otherwise
      act in a manner that competes with the Company unless such person makes full
      disclosure of all facts and circumstances to, and obtains the prior written
      approval of the Board.





**6.
      Confidentiality**





Directors,
      officers, employees and representatives should maintain the confidentiality
      of
      information entrusted to them by the Company and any other confidential
      information about the Company, its business, customers or suppliers that comes
      to them, from whatever source, except when disclosure is authorized or legally
      mandated. For purposes of this Code, "confidential information" includes all
      non-public information relating to the Company, its business, customers,
      suppliers or employees.





Employees
      shall generally avoid conducting Company business with family members or other
      significant relationships, or taking any business action that benefits a family
      member or significant relationship. For example, if a Company employee has
      purchasing responsibility for Company, they should avoid dealing with any vendor
      that employs an immediate family member or significant relationship. Similarly,
      employees should also be sensitive to the potential compromise of Company
      confidential information and the appearance of divided loyalty that can occur
      when family members, or others who are close to the employee, work for Company
      competitors.

















**7.
      Compliance with Laws, Rules and Regulations**





Since
      good judgment is a fundamental basis of everything the Company does,
      understanding our ethical and legal parameters can only strengthen that
      judgment. We have a responsibility to follow applicable laws and regulations
      in
      all locations where we do business. Instances where the law is not explicit
      require using good judgment, adhering to the spirit of the law, and following
      the principles of honesty, integrity, and common sense. Also, on occasions
      where
      local law is in conflict with this Code, local law will apply. Directors,
      officers, employees and representatives shall comply with all laws, rules and
      regulations applicable to the Company, including insider trading laws.
      Transactions in Company securities are governed by the federal securities
      laws.








**8.
      Compliance with Code of Conduct**





If
      you
      know of or suspect a violation of applicable laws, rules or regulations or
      this
      Code, you must immediately report that information to any of (i) the General
      Counsel or (ii) any member of the Board. No one will be subject to retaliation
      because of a good faith report of a suspected violation. Violations of this
      Code
      may result in disciplinary action, up to and including discharge. The Board
      shall determine, or shall designate appropriate persons to determine,
      appropriate action in response to violations of this Code.





**9.
      Waivers**





Any
      waivers of this Code must be approved by the Board.