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Exhibit 14

Financial Code of Ethics

Stater Bros. Holdings Inc. and its subsidiaries Stater Bros. Markets and Stater
Bros. Development, Inc. (collectively the Company) has a Financial Code of Ethics
which governs the conduct of its financial managers. The Companys Financial
Code of Ethics is applicable to the Companys CEO, CFO, Controllers and other
individuals who perform similar functions (Financial
Managers). This Financial Code of Ethics
establishes standards by which the financial managers will conduct themselves
and the affairs of the Company. These standards are set forth in the following
policies and guidelines and agreed to by the financial managers as attested by
their signature below:



| | 1) |  | The financial manager is committed to professional conduct that
personifies the highest level of business and ethical conduct. They
are to conduct the business affairs of the Company to comply not only
to the letter of applicable laws and regulations but to the spirit for
which the laws and regulations were enacted.
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| | 2) |  | Financial managers acknowledge that they have fiduciary
responsibilities to the Company, to the holders of its public debt and
to the customers the Company serves to manage the affairs of the
Company in a professional, honest and highly ethical manner.
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| | 3) |  | Financial managers will not be employed in capacities outside of
the Company, nor have financial interest in other entities which may
cause a conflict of interest, or the appearance of a conflict of
interest, with the Company and its affiliates. The financial manager
will immediately bring to the attention of the CEO (and in the case of
the CEO to the Audit Committee) any external employment or financial
interest that could conceivably cause a conflict of interest.
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| | 4) |  | The financial manager will develop, monitor and manage both
internal controls and internal control over financial reporting to
ensure that financial transactions are properly authorized and
accurately and timely recorded in the accounting records of the Company
in accordance with accounting principles generally accepted in the
United States.
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| | 5) |  | Financial managers will safeguard the financial information of the
Company by holding material financial information confidential.
Financial information will only be communicated to appropriate
individuals internally within the Company as authorized by the CEO and
CFO. Information of a confidential nature will only be made available
to companies doing business with the Company with the approval of the
CEO and CFO and with appropriate confidentiality agreements. No
information will be made available to external companies that should
first be publicly filed with the SEC or other regulatory agencies.
Public dissemination of financial information will only be made in
filings with the SEC and other appropriate public communications.
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| | 6) |  | Financial managers will follow internal control over financial
reporting procedures and will enhance the procedures as needed in order
to ensure that reports filed with or submitted to the SEC and other
public communications made by the Company are full, fair, accurate,
timely and understandable.
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| | 7) |  | Financial managers will comply with all applicable governmental
laws, rules and regulations in conducting the affairs of the Company.
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| | 8) |  | Financial managers will immediately report to the CFO violations of
this Financial Code of Ethics. If the financial manager believes that the CFO
is party to the violation of the Financial Code of Ethics, or if the financial
manager is not satisfied with either the resolution of the violation or
the timeliness of the resolution the financial manager will contact the
Audit Committee. This Financial Code of Ethics requires the financial manager to report
all violations of the Financial Code of Ethics to the CFO or Audit Committee as
may be appropriate.
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| | 9) |  | The CFO will thoroughly investigate all violations reported on a
timely basis and will demonstrate professional and ethical behavior in
the resolution of the violation. The CFO will report all violations of
a material nature to the Audit Committee.
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| | 10) |  | The Audit Committee will have the authority to investigate to its
satisfaction all violations brought to its attention and will take
actions necessary to appropriately resolve the violation.
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| | 11) |  | Fraud by a financial manager or violations that cause a material
impact on the financial statements of the Company will be reported to
the SEC and if appropriate to other governmental agencies.
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| | 12) |  | The financial manager acknowledges that
violation of this Financial Code of Ethics will cause the Company to take disciplinary action against the
financial manager up to and including termination of employment and
that the Company may take additional legal action including reporting
violations to appropriate regulatory agencies.
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The financial manager will annually acknowledge and certify adherence to
this Financial Code of Ethics. The CFO will cause these certifications to
be made annually and will provide executed copies of this Financial Code of
Ethics to the Audit Committee.

I, the undersigned, acknowledge and understand the Financial Code of Ethics
shown above and I will conduct the affairs of the Company in accordance with
this Financial Code of Ethics.

Signature:Print Name:Title:Date: