EXHIBIT 21

                                 SUBSIDIARIES


      CFSB Bancorp,  Inc. (the  "Corporation")  owns 100% of the common stock of
Community  First Bank  ("Community  First") and Community First owns 100% of the
common  stock  of  Capitol  Consolidated  Financial   Corporation,   a  Michigan
corporation.  Capital Consolidated Financial Corporation owns 100% of the common
stock of Allegan Insurance Agency, Inc., a Michigan Corporation.