Exhibit 14

                   DDS TECHNOLOGIES USA, INC. (the "Company")

            CODE OF ETHICS FOR THE CEO AND SENIOR FINANCIAL OFFICERS

         The Company has a Code of Business Conduct and Ethics applicable to all
directors and employees of the company. The Chief Executive Officer and all
senior financial officers, including the Chief Financial Officer and principal
accounting officer, are bound by the provisions set forth therein relating to
ethical conduct, conflicts of interest, and compliance with law. In addition to
the Code of Business Conduct and Ethics, the Chief Executive Officer and senior
financial officers are subject to the following additional specific policies:

1.    The Chief Executive Officer and all senior financial officers are
      responsible for full, fair, accurate, timely, and understandable
      disclosure in the periodic reports required to be filed by the Company
      with the SEC. Accordingly, it is the responsibility of the Chief Executive
      Officer and each senior financial officer promptly to bring to the
      attention of the Disclosure Committee, if applicable, and to the Audit
      Committee any material information of which he or she may become aware
      that affects the disclosures made by the Company in its public filings or
      otherwise assist the Disclosure Committee, if applicable, and the Audit
      Committee in fulfilling their responsibilities.

2.    The Chief Executive Officer and each senior financial officer shall
      promptly bring to the attention of the Disclosure Committee, if
      applicable, and the Audit Committee any information he or she may have
      concerning (a) significant deficiencies in the design or operation of
      internal controls that could adversely affect the Company's ability to
      record, process, summarize, and report financial data or (b) 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.

3.    The Chief Executive Officer and each senior financial officer shall
      promptly bring to the attention of the Audit Committee any information he
      or she may have concerning any violation of this Code or the Company's
      Code of Business Conduct and Ethics, including any actual or apparent
      conflicts of interest between personal and professional relationships,
      involving any management or other employees who have a significant role in
      the Company's financial reporting, disclosures, or internal controls.

4.    The Chief Executive Officer and each senior financial officer shall
      promptly bring to the attention of the Disclosure Committee, if
      applicable, and the Audit Committee any information he or she may have
      concerning evidence of a material violation of the securities or other
      laws, rules, or regulations applicable to the Company and the operation of
      its business, by the Company or any agent thereof, or of violation of the
      Code of Business Conduct and Ethics or of these additional procedures.



5.    The Board of Directors shall determine, or designate appropriate persons
      to determine, appropriate actions to be taken in the event of violations
      of the Code of Business Conduct and Ethics or of these additional
      procedures by the Chief Executive Officer and the Company's senior
      financial officers. Such actions shall be reasonably designed to deter
      wrongdoing and to promote accountability for adherence to the Code of
      Business Conduct and Ethics and to these additional procedures, and may
      include written notices to the individual involved that the Board has
      determined 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 (as determined by the Board), and termination of the
      individual's employment. In determining the appropriate action in a
      particular case, the Board of Directors or such designee 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 individual 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.