Exhibit 14


                                Solutia Inc.

                               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 Solutia Inc. to promote honest and ethical conduct,
proper disclosure of financial information in the Company's periodic
reports, and compliance with applicable laws, rules, and regulations by the
Company's senior officers who have financial responsibilities. Compliance
with this Code, together with Solutia's Guidelines for Employee Conduct
applicable to all employees, including Senior Financial Officers, is
mandatory.

APPLICABILITY.
-------------

As used in this Code, the term Senior Financial Officer means the Company's
Chief Executive Officer, Chief Financial Officer, General Counsel, Treasurer
and Controller and other senior financial officers performing similar
functions who have been identified by the CEO (collectively "Senior
Financial Officers").

POLICY AND PRINCIPLES.
---------------------

In addition to being bound by all other provisions of the Guidelines for
Employee Conduct, the Senior Financial Officers are subject to the following
additional specific policies:

(1)      The Senior Financial Officers shall avoid actual or apparent
         conflicts of interest between personal and business relationships,
         such as holding a substantial equity, debt, or other financial
         interest in any competitor, supplier or customer of the Company, or
         having a personal financial interest in any transaction involving
         the purchase or sale by the Company of any products, materials,
         equipment, services or property, other than through
         Company-sponsored programs. Any such actual or apparent conflicts
         of interest shall be brought to the attention of the General
         Counsel or the CEO.

(2)      The Senior Financial Officers are responsible for full, fair,
         accurate, timely and understandable disclosure in the reports and
         documents that the Company files with, or submits to, the
         Securities and Exchange Commission and in other public
         communications made by the Company. Accordingly, it is the
         responsibility of the each Senior Financial Officer promptly to
         bring to the attention of the General Counsel or the CEO any
         material information of which he or she may become aware that
         affects the disclosures made by the Company in its public filings.





(3)      The Senior Financial Officers shall act with honesty and integrity
         and in good faith, responsibly, with due care, competence and
         diligence without misrepresenting material facts or allowing one's
         judgment to be subordinated and, in the performance of his or her
         duties at the Company, shall comply with laws, rules and
         regulations of federal, state and local governments and other
         public regulatory agencies that affect the conduct of the Company's
         business and the Company's financial reporting.

(4)      The Senior Financial Officers shall not unduly or fraudulently
         influence, coerce, manipulate, or mislead any authorized audit or
         interfere with any auditor engaged in the performance of an
         internal or independent audit of the Company's financial statements
         or accounting books and records.

(5)      The Senior Financial Officers shall promptly bring to the attention
         of the General Counsel or the CEO 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 any violation of this Code of Ethics. After reasonable
         investigation, the General Counsel or the CEO must address the
         potential violation with the Audit and Finance Committee of the
         Board of Directors.

(6)      In the event that a Senior Financial Officer has reason to believe
         that the General Counsel or the CEO is involved in the matter for
         which notification is required under this Code, the Senior
         Financial Officer should make the required notification directly to
         the Audit and Finance Committee of the Board of Directors.

COMPLIANCE AND ACCOUNTABILITY.
-----------------------------

The Audit and Finance Committee of the Board of Directors or a designee
thereof shall determine, on a case by case basis, appropriate actions to be
taken in the event of violations of this Code of Ethics by any Senior
Financial Officer. Such actions shall be reasonably designed to deter
wrongdoing and to promote accountability for adherence to this Code of
Ethics, and may include written notice of violation as determined by the
Audit and Finance Committee, censure by the Board, demotion or re-assignment
of duties, suspension with or without pay or benefits or termination of the
individual's employment.

WAIVER.
------

Any request for a waiver of any provision of this Code must be in writing
and addressed to the Audit and Finance Committee. Any waiver of this Code
will be disclosed promptly on the Company's website or by any other means
approved by the Securities and Exchange Commission.






                                     2