EXHIBIT 14

                            THE SERVICEMASTER COMPANY

                            FINANCIAL CODE OF ETHICS
       (approved by Governance and Nominating Committee on March 4, 2004)


ServiceMaster is committed to maintaining high standards related to our
accounting and reporting processes and internal accounting controls. This
commitment must be supported by the high ethical standards of our financial
employees. This Financial Code of Ethics embodies these principles and has been
approved pursuant to ServiceMaster's Financial Code of Ethics Policy.

While ServiceMaster expects all financial employees to adhere to these
principles, our financial leaders play a key role in ensuring compliance with
these principles. As such, individuals holding the following positions shall
acknowledge in writing his or her responsibility for adherence to the Financial
Code of Ethics:

o        Chief Executive Officer
o        President
o        Chief Financial Officer
o        Controller
o        Assistant Controller(s)
o        Treasurer
o        Business Unit President
o        Business Unit Chief Financial Officers
o        Other key financial or accounting employee as may be designated by the
         Chief Executive Officer, President or Chief Financial Officer
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As an employee covered by this Financial Code of Ethics, I will:

o        Act with honesty and integrity in my professional relationships. I will
         promote and be an example of ethical behavior as a responsible partner
         among my peers and subordinates in the work environment;

o        Avoid conflicts of interest. In doing so, I will ethically handle any
         actual or apparent conflict of interest in personal and professional
         relationships and will promptly disclose to the ServiceMaster General
         Counsel the nature of any transaction or relationship that reasonably
         could be expected to give rise to such a conflict of interest;

o        Provide full, fair, accurate, timely and understandable financial
         disclosures in documents filed with, or submitted to, the Securities
         and Exchange Commission, any other government agency or self-regulatory
         organization, or used in other public communications. Any accounting
         records for which I am responsible that underlie the financial
         statements included in these disclosures will be prepared in accordance
         with generally accepted accounting principles applied consistently with
         the principles used to prepare the audited financial statements;


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o        Comply with applicable laws, rules and regulations of federal, state,
         provincial and local governments, the Securities and Exchange
         Commission, the New York Stock Exchange, and other applicable private
         and public regulatory agencies;

o        Act in good faith, responsibly, with due care, competence and
         diligence, and without misstating, misrepresenting or omitting material
         facts or circumstances or allowing my independent judgment to be
         subordinated;

o        Maintain the confidentiality of information acquired in the course of
         my work, except where disclosure is authorized and appropriate to carry
         out my assigned responsibilities, or where I am otherwise legally
         obligated to disclose such information. I will not use confidential
         information acquired in the course of my work for personal advantage;

o        Responsibly use and control assets and other resources employed or
         entrusted to my supervision;

o        Maintain professional skills and share knowledge with my peers and
         subordinates to enable me to carry out my assigned responsibilities
         and obligations;

o        Not improperly 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 the
         ServiceMaster financial statements or accounting books and records;

o        Report questionable accounting, internal accounting control, auditing
         or fraud matters, or allegations of non-compliance with this Financial
         Code of Ethics to management. If I do not feel that any such issues
         raised have been resolved appropriately, I will report my concerns to
         any member of the ServiceMaster Board of Directors, or by using the
         Compliance Helpline as provided in the ServiceMaster Code of Ethics and
         Business Conduct; and

o        Be accountable for my actions and decisions. I acknowledge that failure
         to adhere to this Financial Code of Ethics or to the ServiceMaster Code
         of Ethics and Business Conduct may result in disciplinary action, up to
         and including termination.




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Signature                                    Business Unit


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Name                                         Date


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Title

NOTE - A signed copy of this Financial Code of Ethics for each of the applicable
employee, as listed above, must be returned by regular mail or facsimile to
Sandy Groman with the ServiceMaster Legal Department, 3250 Lacey Road, Suite
600, Downers Grove, IL 60515 (Fax: 630-663-2020).