Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation  by reference  in  Registration  Statement  No.
33-91684 of WVS  Financial  Corp. on Form S-8 of our report dated July 30, 2004,
appearing in the Annual Report on Form 10-K of WVS Financial  Corp. for the year
ended June 30, 2004.


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

Wexford, PA
September 22, 2004