UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934


Date of Report (Date of earliest event reported): March 12, 2008


                                VSB Bancorp, Inc.
             ------------------------------------------------------
             (Exact Name of Registrant as specified in its charter)


         New York                    0-50237                  11-3680128
- --------------------------------------------------------------------------------
(State or other jurisdiction        Commission               IRS Employer
      of incorporation)             File Number            Identification No.


               4142 Hylan Boulevard, Staten Island, New York 10308
            --------------------------------------------------------
            Address of principal (Zip/Postal Code) executive offices


                  Registrant's telephone number: 718-979-1100


                                       n/a
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ]  Written communication pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)

[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))



TABLE OF CONTENTS

ITEM 8.01   Other Events

Index of Exhibits

SIGNATURES


ITEM 8.01   Other Events

         On March 12, 2008, the Company announced a $0.06 per share cash
dividend to stockholders of record on March 21, 2008, payable on April 2, 2008.
A copy of the press release announcing the dividend is attached as Exhibit 8.01
(a).

INDEX TO EXHIBITS

Exhibit No.                      Description

 8.01 (a)              Press release announcing dividend


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


Dated: March 13, 2008


                                       VSB Bancorp, Inc.

                                       By: /s/ Raffaele M. Branca
                                           ----------------------------------
                                           Raffaele M. Branca
                                           President and CEO


                                       2