Exhibit 14

                              BALCHEM CORPORATION
                  Code of Ethics for Senior Financial Officers

      Introduction

      This Code of Ethics for Senior Financial Officers has been adopted by the
Board of Directors of Balchem Corporation to promote honest and ethical conduct,
proper disclosure of financial information in the Corporation's periodic
reports, and compliance with applicable laws, rules, and regulations by the
Corporation's senior officers who have financial responsibilities.

      Applicability

      As used in this Code, the term Senior Financial Officer means the
Corporation's Chief Executive Officer, Chief Financial Officer, Treasurer and
Corporate Controller.

      Principles and Practices

      In performing his or her duties, each of the Senior Financial Officers
must:

1)    maintain high standards of honest and ethical conduct and avoid any actual
      or apparent conflict of interest as defined in the Corporation's Code of
      Ethics and Standards of Conduct;

2)    report to the Audit Committee of the Board of Directors any conflict of
      interest that may arise and any material transaction or relationship that
      reasonably could be expected to give rise to a conflict;

3)    provide, or cause to be provided, full, fair, accurate, timely, and
      understandable disclosure in reports and documents that the Corporation
      files with or submits to the Securities and Exchange Commission and in
      other public communications;

4)    comply and take all reasonable actions to cause others to comply with
      applicable governmental laws, rules, and regulations; and

5)    promptly report violations of this Code to the Audit Committee.

      Senior Financial Officers must also comply with the Code of Ethics and
Standards of Conduct applicable to the Corporation's Directors, officers, and
employees generally.

      Waiver

      Any request for a waiver of any provision of this Code must be in writing
and addressed to the Audit Committee. Any waiver of this Code will be disclosed
promptly on Form 8-K or any other means approved by the Securities and Exchange
Commission.

      Compliance and Accountability

      The Audit Committee will assess compliance with this Code, report material
violations to the Board of Directors, and recommend to the Board appropriate
action.


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