Exhibit 14. Code of Ethics Pursuant to Section 406 of the Sarbanes-Oxley Act of
2002

The Company has adopted the following Code of Ethics applying to the Company's
Principal Executive Officer, Principal Financial and Accounting Officer and
Controller.

                Cellular Technical Services Company, Inc. ("CTS")

                                 Code of Ethics

     o    CTS expects its Principal Executive Officer, Principal Financial and
          Accounting Officer and Controller (collectively, "employees") to act
          with honesty and integrity, avoiding actual or apparent conflicts of
          interest in personal and professional relationships.

     o    CTS employees will provide full, fair accurate, timely and
          understandable disclosure in reports and documents to all
          constituents, including those filed with the SEC.

     o    CTS employees will comply with applicable governmental laws, rules and
          regulations.

     o    CTS employees will act in good faith, responsibly, with due care,
          competence and diligence, without misrepresenting material facts or
          allowing one's independent judgment to be subordinated.

     o    CTS employees will respect the confidentiality of information acquired
          in the course of their work except when authorized or otherwise
          legally obligated to disclose. Confidential information acquired in
          the course of one's work will not be used for personal advantage.

     o    CTS employees will achieve responsible use and control over all assets
          and resources employed or entrusted to them in the course of their
          work.

     o    CTS employees will comply with other Company policies and practices
          including insider trading rules, safety rules, environmental
          practices, hiring and termination policies, employee discrimination
          and harassment policies and other policies and practices promulgated
          from time to time.

     o    CTS employees who become aware of a violation of this Code will
          promptly report such violation to the Chairman of the Audit Committee
          of the Board of Directors.

     o    Violation of this Code may lead to penalties up to and including
          dismissal, irrespective of whether the violation had positive or
          detrimental consequences for CTS.