Exhibit 23



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
            --------------------------------------------------------




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 July 28,
2005, appearing in the Annual Report on Form 10-K of WVS Financial Corp. for the
year ended June 30, 2005.


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


Wexford, PA
September 20, 2005