<b>The Ethical Standards of Local Government Units Heads of Offices in the First District of Northern Samar</b> In accordance with Section 4 Norms of Conduct of Public Officials and Employees of Republic Act No. 6713, this study was done to ascertain the degree of adherence to ethical standards by the Heads of Office in the local government unit in the first district of Northern Samar. This study sought to identify the socioeconomic characteristics, including age, sex, civil status, religion, level of education, and monthly income, of the Heads of Offices in the Local Government Units in the First District of Northern Samar. It also sought to determine the ethical norms or standards of conduct that the Heads of Offices in the Local Government Units in the First District of Northern Samar adhered to. Finally, this study sought to ascertain the relationship between the socio economic profile and the degree of adherence by the heads of offices to the ethical standards and its ramifications. It also sought to ascertain the level of adherence to these norms of conduct or ethical standards. The descriptive correlational approach of research was used for this study. The respondents to this study included 83 public employees and 53 heads of offices. The questionnaires that were given to the study s respondents were where the data for this study came from. Governance, Local Government Unit, Head of Office 1299-1316 Issue-5 Volume-1 Prof. Jayvee Wilfred C. Baya