Abstract： Investigators' financial conflict of interest(COI)in clinical trials may compromise the well-being of subjects and the objectivity and accountability of the research results.Lots of COI policies have been made in US to deal with such issues.This paper analyzed tIle policies governing investigators' financial COIs in clinical trials at the 21 medical schools which received the largest amount of research funds from the NIH.critically reviewed the different requirements of disclosure with the principles of respects for persons,justice,and beneficence.