EXHIBIT
      14.1





**Morgan
      Beaumont Inc.**


**Ethics
      Policy for Senior Officers**





Morgan
      Beaumont Inc. (“Morgan Beaumont” or the “Company”) is committed to the highest
      standards of ethical business conduct. Morgan Beaumont maintains this Ethics
      Policy which is applicable to its senior officers and controller (the “Senior
      Financial Officers”). This Policy includes the standards set forth below
      pursuant to which the Senior Financial Officers are to perform their duties.





|· | The
              Senior Financial Officers are expected to carry out their responsibilities
              honestly, ethically and with integrity, exercising at all times their
              best
              independent judgment.
|- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|· | The
              Senior Financial Officers should avoid, to the fullest extent possible,
              situations in which their own interests conflict, or may appear to
              conflict, with the interest of Morgan Beaumont. In any situation in
              which
              a Senior Financial Officer finds himself/herself with an actual or
              apparent material conflict of interest, he/she should promptly disclose
              it
              to the Chairman of the Audit Committee, who will review the transaction
              or
              relationship. If he/she determines that a material conflict does exist,
              he/she will refer the matter to the Board of Directors who will determine
              how the situation should be resolved.
|- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|· | The
              Senior Financial Officers are responsible for assuring full, fair,
              accurate and timely disclosure of relevant financial information to
              shareholders and investors. In particular they are responsible for
              assuring that Morgan Beaumont complies with the Securities and Exchange
              Commission (“SEC”) rules governing disclosure of financial information.
|- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|· | The
              Senior Financial Officers should establish and maintain internal controls
              and procedures and disclosure controls and procedures so as to assure
              that
              the financial information that is recorded, processed and transmitted
              to
              those responsible for preparing periodic reports and other public
              communications containing information is complete, accurate and timely.
|- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|· | The
              Senior Financial Officers shall review each periodic report for accuracy
              and completeness before it is filed with the SEC and review each public
              communication containing financial information before it is released.
|- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|· | The
              Senior Financial Officers shall promptly disclose to their superiors,
              and
              if necessary to the Audit Committee and Morgan Beaumont independent
              auditors, any material weaknesses in, or concerns regarding, Morgan
              Beaumont disclosure controls or internal controls.
|- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|· | The
              Senior Financial Officers should comply at all times with applicable
              governmental laws, rules and regulations.
|- | ----------------------------------------------------------------------------------------------------------------------------------------------




|· | The
              Senior Financial Officers should promptly bring to the attention of
              the
              Audit Committee or the Board of Directors:
|- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------

|- | any
              matters that could compromise the integrity of Morgan Beaumont financial
              reports;
|- | -----------------------------------------------------------------------------------------------------------------

|- | any
              disagreement with respect to any material accounting matter; and
|- | ----------------------------------------------------------------------------------

|- | any
              violation of this Ethics Policy or any law or regulation related to
              Morgan
              Beaumont accounting or financial affairs.
|- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------



Compliance
      With This Ethics Policy





If
      any
      employees knows of or suspects a violation of applicable laws, rules or
      regulations or this Code of Ethics, the employee must immediately report that
      information to the Audit Committee of the Board of Directors. No employee will
      be subject to retaliation because of a good faith report of a suspected
      violation. Violations of this Ethics Policy may result in disciplinary action,
      up to and including discharge. The Audit Committee of the Board of Directors
      shall determine, or shall designate appropriate persons to determine,
      appropriate action in response to violations of this Policy.





The
      Board
      of Directors shall approve any waiver or amendment to this Ethics Policy and
      any
      such waiver or amendment shall be disclosed promptly, as required by law or
      SEC
      regulation.





Waivers
      of This Ethics Policy





If
      a
      Senior Financial Officer would like to seek a waiver of this Ethics Policy,
      the
      Senior Financial Officer must make full disclosure of the particular
      circumstances to the Audit Committee of the Board of Directors. Amendments
      to
      and waivers of this Ethics Policy will be publicly disclosed as required by
      applicable law and regulations.





Accountability





By
      signing this Ethics Policy, the Senior Financial Officer named below
      acknowledges that he or she has read, understands and agrees to comply with
      this
      Policy and to be accountable for his or her actions in light of this
      Policy.





________________________________


Signature
      of Senior Officer





________________________________


Printed
      Name





________________________________


Date