EXHIBIT 21

                                  Subsidiaries

                                                       






                         SUBSIDIARIES OF THE REGISTRANT




Registrant

Empire Federal Bancorp, Inc.


                                     Percentage                 State of
Subsidiaries                           Owned                 Incorporation

Empire Federal Savings and Loan
 Association of Livingston(1)          100%                    United States

Dime Service Corporation (2)           100%                    Montana




(1)      Upon  consummation of the  Conversion,  Empire Federal Savings and Loan
         Association of Livingston will become a wholly-owned  subsidiary of the
         Registrant.

(2)      This subsidiary is a wholly-owned subsidiary of Empire Federal Savings
         and Loan Association of Livingston.