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  September 8,
2008,  relating to our audit of the  consolidated  financial  statements,  which
appear in the Annual  Report on Form 10-K of WVS  Financial  Corp.  for the year
ended June 30, 2008.


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


Wexford, Pennsylvania
September 24, 2008