EXHIBIT 14

WESTAMERICA BANCORPORATION

Financial Code of Ethics

                           Westamerica Bancorporation
                  Code of Ethics for Senior Financial Officers


The Chief Executive Officer (CEO) and all Senior Financial Officers, including
the Chief Financial Officer (CFO) and Principal Accounting Officer shall:


         1        Engage in and promote honest and ethical conduct, including
                  the ethical handling of all actual or apparent conflicts of
                  interest between personal and professional relationships.

         2        Avoid actual or apparent conflicts of interest and disclose to
                  the Executive Committee any material transactions or
                  relationships that reasonably could be expected to give rise
                  to such a conflict.

         3        Ensure that all reports and documents that Westamerica
                  Bancorporation or its subsidiaries files with or submits to
                  the Securities and Exchange Commission and other regulators or
                  is provided in other public communications contain information
                  that is accurate, complete, fair, timely and understandable.

         4        Refrain from disclosing confidential information about
                  Westamerica Bancorporation or its customers obtained or
                  produced in connection with work activities, unless authorized
                  or legally required to do so. Such confidential information
                  shall not be used for personal advantage.

         5        Establish and administer appropriate financial accounting
                  controls to ensure the integrity of the financial reporting
                  process.

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

         7        Report known or suspected violations of this Code to the
                  Executive Committee.

         8        Be accountable for adhering to this Code. Failure to observe
                  the terms of this Code may result in disciplinary action, up
                  to and including termination of employment.

No one will be subject to retaliation because of a good faith report of a
suspected violation of this Code.

The Executive Committee shall determine, or shall designate appropriate persons
to determine, appropriate action in response to violations of this Code.

Any waiver of this Code may be made only by the Board of Directors of the
Company, and will be promptly disclosed as required by applicable law or
regulation.