Exhibit 21.1      Subsidiaries of the Registrant

     There  are   currently  no   subsidiaries   of  RFS  Bancorp,   Inc.   (the
"Registrant").  Following the conversion of Revere Federal  Savings (the "Bank")
from a federally  chartered  mutual savings bank to a federally  chartered stock
savings bank and the issuance 100% of its capital stock to the  Registrant,  the
Bank will be a wholly-owned subsidiary of the Registrant.