UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
                         PURSUANT TO SECTION 13 OR 15(d)
                     OF THE SECURITIES EXCHANGE ACT OF 1934


                                  July 30, 2004
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                        (Date of earliest event reported)


                               WVS Financial Corp.
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             (Exact name of registrant as specified in its charter)


Pennsylvania                           0-22444                     25-1710500
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(State or other                  (Commission File Number)    (IRS Employer
jurisdiction of incorporation)                               Identification No.)


9001 Perry Highway, Pittsburgh, Pennsylvania                            15237
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(Address of principal executive offices)                              (Zip Code)



                                 (412) 364-1913
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              (Registrant's telephone number, including area code)



                                 Not Applicable
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        (Former name, former address and former fiscal year, if changed
                               since last report)





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Item 7.  Financial Statements and Exhibits

     (a) Not applicable

     (b) Not applicable

     (c) Exhibits

         Exhibit 99 - Press Release, dated July 30, 2004.

Item 12. Results of Operations and Financial Condition

     On July 30, 2004,  WVS  Financial  Corp.  issued a press  release to report
earnings  for the  quarter and fiscal  year ended June 30,  2004.  A copy of the
press release is furnished as Exhibit 99 to this Form 8-K.




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                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                                   WVS FINANCIAL CORP.



Dated:  July 30, 2004                              By:   /s/ David J. Bursic
                                                         -----------------------
                                                         David J. Bursic
                                                         President and
                                                         Chief Executive Officer






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