EXHIBIT 21.1

                           Subsidiaries of the Issuer

         The Company has a wholly-owned subsidiary, Wilson Bank and Trust, a
state chartered bank incorporated under the laws of the State of Tennessee and
doing business under the same name. The Company also owns 50% of DeKalb
Community Bank, a state chartered bank incorporated under the laws of the State
of Tennessee and doing business under the same name and 50% of Community Bank of
Smith County, a state chartered bank incorporated under the laws of the State of
Tennessee and doing business under the same name.