[LETTERHEAD OF MARR, MILLER & MYERS, PSC]



                INDEPENDENT AUDITORS' CONSENT


December 29, 1999



Board of Directors
Cumberland Mountain Bancshares, Inc.
1431 Cumberland Avenue
Middlesboro, Kentucky 40965

         Re:  Registration Statement on Form S-8
              ----------------------------------
              Cumberland Mountain Bancshares, Inc. Management
              Recognition Plan and Cumberland Mountain
              Bancshares, Inc. 1998 Stock Option and Incentive
              Plan

Gentlemen:

         We hereby consent to the incorporation by reference in
this Registration Statement on Form S-8 of our report dated July
23, 1999, on our audits of the consolidated balance sheets of
Cumberland Mountain Bancshares, Inc. and subsidiaries as of June
30, 1999, 1998 and 1997, and the related consolidated statements
of income, stockholders' equity, and cash flows for the years
then ended, which reports were included in Cumberland Mountain
Bancshares, Inc. Annual Report on Form 10-KSB for the fiscal
year ended June 30, 1999.  We also consent to the reference to
our firm under the caption "Experts" in the Prospectus which is
part of the Registration Statement.




/s/ Marr, Miller & Myers, PSC
_____________________________
Marr, Miller & Myers, PSC
Corbin, Kentucky