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.