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.

     Community First also owns 100% of the common stock of Community First
Mortgage Corporation, a Michigan Corporation, which was formed on January 2,
1998.