Exhibit 23

                         CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the  incorporation  by reference in Registration  Statement
No.  33-91684 of WVS  Financial  Corp. on Form S-8 of our report dated August 1,
2003, appearing in the Annual Report on Form 10-K of WVS Financial Corp. for the
year ended June 30, 2003.


/s/ S.R. Snodgrass, A.C.

Wexford, PA
September 26, 2003