EXHIBIT 99.8

                               RULE 438 CONSENT


        I will become a director of Citizens Bancshares Corporation ("CBC")
after consummation of the merger of First Southern Bancshares, Inc. with and
into CBC and am so designated in the Registration Statement on Form S-4 filed by
CBC and the SEC.  I hereby consent to being so designated in the Registration
Statement.


                                       /s/ James E. Young    
                                       ------------------    
                                       James E. Young

December 11, 1997