EXHIBIT 23.4   CONSENT OF MORRIS, NICHOLS, ARSHT & TUNNELL



                                  [LETTERHEAD]


                               September 30, 1996








Muldoon, Murphy & Faucette
5101 Wisconsin Avenue, N.W.
Washington, DC  20016

Ladies and Gentlemen:

          We hereby consent to the filing of our opinion to you concerning
certain matters of Delaware law in connection with the subscription and
community offering (the "Offering") by Delphos Citizens Bancorp, Inc., a
Delaware corporation (the "Company"), of shares of its common stock, par value
$.01 per share, in draft or final form, as an exhibit to (i) the Registration
Statement filed with the Securities and Exchange Commission by the Company in
connection with the Offering, and all amendments thereto, and (ii) the
Application for Conversion filed with the Office of Thrift Supervision in
connection with the conversion of Citizens Federal Savings and Loan Association
of Delphos, a federally chartered savings and loan association, from the mutual
form of ownership to stock form of ownership, and all amendments thereto, and to
the reference to this firm in the "Legal Matters" section of the Prospectus
relating to the Offering.


                                   Very truly yours,

                                   /s/ Morris, Nichols, Arsht & Tunnell