ENVIRONMENTAL SAFEGUARDS, INC.

                     CODE OF ETHICS FOR PRINCIPAL EXECUTIVE
                          AND SENIOR FINANCIAL OFFICERS


I.   INTRODUCTION  AND  PURPOSE

     This Code of Ethics for Principal Executive and Senior Financial Officers
(hereinafter referred to as the "Code") helps maintain Environmental Safeguards,
Inc.'s (hereinafter referred to as the "Company") standards of business conduct
and ensures compliance with legal requirements, specifically, but not limited
to, Section 406 of the Sarbanes-Oxley Act of 2002 and SEC rules promulgated
thereunder.

     In addition to securing compliance with legal requirements, the purpose of
the Code is to deter wrongdoing and promote ethical conduct, and full, fair,
accurate, timely, and understandable disclosure of financial information in the
periodic reports of the Company.  The matters covered in this Code are of the
utmost importance to the Company, our stockholders and our business partners,
and are essential to our ability to conduct our business in accordance with our
stated values.

     Financial executives hold an important and elevated role in corporate
governance and are uniquely capable and empowered to ensure that stockholders'
interests are appropriately balanced, protected and preserved.  Accordingly,
this Code provides principles to which financial executives are expected to
adhere and advocate.  This Code embodies rules regarding individual and peer
responsibilities, as well as responsibilities to the company, the public and
others.

II.       APPLICATION

     This Code is applicable to the following persons (hereinafter referred to
as the  "Officers"):

     1.   The Company's principal executive officers;
     2.   The Company's principal financial officers;
     3.   The Company's principal accounting officer or controller; and
     4.   Persons performing similar functions.

III.      CODE  OF  ETHICS:

     Each Officer shall 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 information that is full, fair, accurate, complete, objective,
          relevant, timely, and understandable to the Company's Board of
          Directors, the Securities and Exchange Commission, the Company's
          stockholders, and the public.
     3.   Comply with applicable governmental laws, rules, and regulations.
     4.   Act in good faith, responsibly, with due care, competence and
          diligence, without misrepresenting material facts or allowing your
          independent judgment to be subordinated.
     5.   Take all reasonable measures to protect the confidentiality of
          non-public information about the Company acquired in the course of
          your work except when authorized or otherwise legally obligated to
          disclose such information and to not use such confidential information
          for personal advantage.


                                        1
<PAGE>
     6.   Assure responsible use of and control over all assets and resources
          employed or entrusted to you.
     7.   Promptly report to any member of the Audit Committee:

          a.   any information you may have regarding any violation of this
               Code;
          b.   any actual or apparent conflict of interest between personal
               and/or professional relationships involving management or any
               other employee with a role in financial reporting disclosures or
               internal controls;
          c.   any information you might have concerning evidence of a material
               violation of the securities or other laws, rules or regulations
               applicable to the Company and its operations;
          d.   significant deficiencies in the design or operation of internal
               controls that could adversely affect the Company's ability to
               record, process, summarize or report financial data; or
          e.   any fraud, whether or not material, that involves management or
               other employees who have a significant role in the Company's
               financial reporting, disclosures or internal controls.

IV.  REPORTING  PROCEDURE,  PROCESS  AND  ACCOUNTABILITY

     As discussed above, Officers shall promptly report any violation of this
Code to any member of the Company's Audit Committee.

     Reports of violations under this Code received by any member of the Audit
Committee shall be investigated by the entire Audit Committee.  If the Audit
Committee finds a violation of this Code, it shall refer the matter to the full
Board of Directors.

     In the event of a finding that a violation of this Code has occurred,
appropriate action shall be taken that is reasonably designed to deter
wrongdoing and to promote accountability for adherence to this Code, and may
include written notices to the individual involved of the determination that
there has been a violation, censure by the Board, demotion or re-assignment of
the individual involved, suspension with or without pay or benefits, and up to
and including, if appropriate, termination of the individual's employment. In
determining what action is appropriate in a particular case, the Board of
Directors  (or the independent directors of the Board as the case may be) shall
take into account all relevant information, including the nature and severity of
the violation, whether the violation was a single occurrence or repeated
occurrences, whether the violation appears to have been intentional or
inadvertent, whether the individuals in question had been advised prior to the
violation as to the proper course of action and whether or not the individual in
question  had  committed  other  violations  in  the  past.

V.   ANONYMOUS REPORTING

     Any violation of this Code and any violation by the Company or its
directors or officers of the securities laws, rules, or regulations, or other
laws, rules, or regulations applicable to the Company may be reported to any
member of the Audit Committee anonymously.


                                        2
<PAGE>
VI.  NO  RETALIATION

     It is against the Company's policy to retaliate in any way against an
Officer for good faith reporting of violations of this Code.

VII.  WAIVER  AND  AMENDMENT

     The Company is committed to continuously reviewing and updating its
policies and procedures.  Therefore, this Code is subject to modification.  Any
amendment or waiver of any provision of this Code must be approved in writing by
the Company's Board of Directors and promptly disclosed pursuant to applicable
laws and regulations.

VIII.  ACKNOWLEDGMENT  OF  RECEIPT OF CODE OF ETHICS FOR PRINCIPAL EXECUTIVE AND
SENIOR  FINANCIAL  OFFICERS

     I have received and read the Company's Code of Ethics for Principal
Executive and Senior Financial Officers  (the  "Code").  I understand the
standards and policies contained in the Code and understand that there may be
additional policies or laws applicable to my job.  I agree to comply with the
Code in all respects.

     If I have questions concerning the meaning or application of the Code, any
Company policies, or the legal and regulatory requirements applicable to my job,
I know that I can consult with any member of the Audit Committee, knowing that
my questions or reports will remain confidential to the fullest extent possible.

      I  understand  that  my  agreement  to  comply  with  this  Code  does not
constitute  a  contract  of  employment.



___________________________
Officer Name

___________________________
Signature

___________________________
Date


     Please sign and return this form to any member of the Audit Committee.


                                        3
<PAGE>