Exhibit 14
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                                 Code of Ethics
                          for Senior Financial Officers
                       and the Principal Executive Officer
                                       of

                           Levcor International, Inc.
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         Levcor International, Inc. (the "Company") is committed to conducting
its business in compliance with all the applicable laws and regulations of the
countries in which it operates and in accordance with high standards of business
conduct. The Company strives to maintain the highest standard of accuracy,
completeness and disclosure in its financial dealings, records and reports.
These standards serve as the basis for managing the Company's business, for
meeting the Company's duties to its stockholders and for maintaining compliance
with financial reporting requirements.

The Company's Chief Executive Officer, Chief Financial Officer and all of its
other financial executives must agree to comply with the following principles
and responsibilities governing his or her professional and ethical conduct, each
to the best of his or her knowledge and ability:

1.   Act with honesty and integrity and in an ethical manner, avoiding actual or
     apparent conflicts of interest in personal and professional relationships.

2.   Promptly disclose to the Company through the General Counsel, Chief
     Financial Officer or Audit Committee, any material transaction or
     relationship that reasonably could be expected to give rise to a conflict
     of interest between personal and professional relationships.

3.   Provide constituents with information that is accurate, complete,
     objective, relevant, timely and understandable.

4.   Comply with rules and regulations of federal, state, provincial and local
     governments and other appropriate private and public regulatory agencies.

5.   Act in good faith, responsibility, with due care, competence and diligence,
     without misrepresenting material facts or allowing my independent judgment
     to be subordinated.

6.   Use good business judgment in the processing and recording of all financial
     transactions.

7.   Respect the confidentiality of information acquired in the course of the
     Company's business, except when authorized or otherwise legally obligated
     to disclose such information, and not use confidential information acquired
     in the course of work for personal advantage.

8.   Share knowledge and maintain skills important and relevant to his or her
     constituents' needs.

9.   Promote ethical behavior among constituents in the work environment.

10.  Achieve responsible use of and control over all assets and resources
     employed or entrusted to him or her.

11.  Comply with generally accepted accounting standards and practices, rules,
     regulations and controls.

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12.  Ensure that accounting entries are promptly and accurately recorded and
     properly documented and that no accounting entry intentionally distorts or
     disguises the true nature of any business transaction.

13.  Maintain books and records that fairly and accurately reflect the Company's
     business transactions.

14.  Sign only those documents that he or she believes to accurate and truthful.

15.  Devise, implement and maintain sufficient internal controls to assure that
     financial record keeping objectives are met.

16.  Prohibit the establishment of any undisclosed or unrecorded funds or assets
     for any purpose and provide for the proper and prompt recording of all
     disbursements of funds and all receipts.

17.  Not knowingly be a party to any illegal activity or engage in acts that are
     discreditable to my profession or the Company.

18.  Respect and contribute to the legitimate and ethical objects of the
     Company.

19.  Engage in only those services for which he or she has the necessary
     knowledge, skill and expertise.

20.  Not make, or tolerate to be made, false or artificial statements or entries
     for any purpose in the books and records of the Company or in any internal
     or external correspondence, memoranda, or communication of any type,
     including telephone or wire communications.

21.  Report to the Company through the General Counsel, Chief Financial Officer
     or Audit Committee any situation where the Code of Ethics, the Company's
     standards or the laws are being violated.

Those required to comply with this Code of Ethics understand that failure to
comply with this Code of Ethics will not be tolerated by the Company and that
deviations therefrom or violations thereof will result in serious consequences,
which may include, but may not be limited to, serious reprimand, dismissal or
other legal actions.

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