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


                                January 20, 2005
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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)

[_]  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

[_]  Soliciting  material  pursuant to Rule 14a-12  under  Exchange  Act (17 CFR
     240.14a-12)

[_]  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

[_]  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))




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Item 2.02 Results of Operations and Financial Condition

On January  20,  2005,  WVS  Financial  Corp.  issued a press  release to report
earnings for the quarter ended December 31, 2004. A copy of the press release is
furnished as Exhibit 99 to this Form 8-K.


Item 9.01 Financial Statements and Exhibits

     (a)  Not applicable

     (b)  Not applicable

     (c)  Exhibits

          Exhibit 99 - Press Release, dated January 20, 2005.


This information,  including the press release filed as Exhibit 99, shall not be
deemed to be "filed" for purposes of Section 18 of the  Securities  Exchange Act
of 1934 nor shall it be deemed to be  incorporated  by  reference  in any filing
under the Securities Act of 1933.





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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:  January 20, 2005                            By:  /s/ David J. Bursic
                                                         -----------------------
                                                         David J. Bursic
                                                         President and
                                                         Chief Executive Officer















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