Exhibit 14

                                   MPLC, INC.

                                 Code of Ethics
                      for Officers, Directors and Employees

      MPLC, 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 shareholders and for maintaining compliance with financial
reporting requirements. Each of the Company's officers, directors and employees
must adhere to and advocate the following principles and responsibilities
governing professional and ethical conduct:

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

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

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

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

5.    Use good business judgment in the processing and recording of all
      financial transactions involved in performing duties with the Company.

6.    Respect the confidentiality of information acquired in the course of work,
      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.

7.    Share knowledge and maintain skills important and relevant to
      constituents' needs.

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

9.    Achieve responsible use of and control over all assets and resources
      employed or entrusted to such director, officer or employee.

10.   Comply with generally accepted accounting standards and practices, rules,
      regulations and controls, to the extent applicable to the duties of such
      director, officer or employee of the Company.

11.   Ensure, to the extent applicable to the duties of such director, officer
      or employee of the Company, 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.

12.   Maintain books and records that fairly and accurately reflect the
      Company's business transactions, to the extent applicable to the duties of
      such director, officer or employee of the Company.

13.   Sign only those documents that such director, officer or employee believes
      to be accurate and truthful.

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14.   Devise, implement and maintain sufficient internal controls to assure that
      financial record-keeping objectives are met, to the extent applicable to
      the duties of such director, officer or employee of the Company.

15.   Prohibit the establishment of any undisclosed or unrecorded funds or
      assets for any purpose.

16.   Not knowingly be a party to any illegal activity or engage in acts that
      are discreditable to the profession of such director, officer or employee
      or the Company.

17.   Respect and contribute to the legitimate and ethical objectives of the
      Company.

18.   Engage in only those services for which such director, officer or employee
      has the necessary knowledge, skills and expertise.

19.   To the extent applicable to the duties of such director, officer or
      employee of the Company, properly and promptly record, or cause to be
      properly and promptly recorded, all disbursements of funds and all
      receipts.

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.