EXHIBIT 23.1

                           MAGGART & ASSOCIATES, P.C.
                          Certified Public Accountants
                            150 FOURTH AVENUE, NORTH
                                   SUITE 2150
                         NASHVILLE, TENNESSEE 37219-2417
                            Telephone (615) 252-6100
                            Facsimile (615) 252-6105

                         CONSENT OF INDEPENDENT AUDITORS

      We consent to the reference to our Firm under the caption "Experts" and to
the incorporation by reference in the Registration Statement on Amendment No. 1
to Form S-4 pertaining to the Wilson Bank Holding Company merger with DeKalb
Community Bank of our report dated January 9, 2004, with respect to the
consolidated financial statements of Wilson Bank Holding Company included in the
Annual Report (Form 10-K) for the year ended December 31, 2003.

                                            /s/ MAGGART & ASSOCIATES, P.C.

Nashville, Tennessee
February 2, 2005