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                                  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. Wilson Bank and Trust has a wholly-owned
subsidiary, Hometown Finance Company, a state chartered loan and thrift company
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.