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,


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     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.

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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

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          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.

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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.