Exhibit 8.01 (a)

                                VSB Bancorp, Inc.

                    VSB BANCORP, INC. ANNOUNCES CASH DIVIDEND

Contact Name:
Ralph M. Branca
President & CEO
(718) 979-1100

Staten Island, N. Y. -- December 17, 2008. VSB Bancorp, Inc. (NASDAQ GM: VSBN)
announced today that its Board of Directors has declared a quarterly cash
dividend of $0.06 per share payable on January 2, 2009 to stockholders of record
on December 17, 2008. Joseph J. LiBassi, Chairman of the Board of Directors,
stated, "We are continuing to pay a quarterly cash dividend to our stockholders
despite the harsh economic climate."

Raffaele M. Branca, President and Chief Executive Officer, reported, "Our
profitability and our current capital ratios allow us to pay the dividend. We
are able to simultaneously retain capital to support potential future growth."

VSB Bancorp, Inc. is the one-bank holding company for Victory State Bank.
Victory State Bank, a Staten Island based commercial bank, commenced operations
on November 17, 1997. The Bank's initial capitalization of $7.0 million was
primarily raised in the Staten Island community. The Bancorp's total equity had
increased to $22.2 million by September 30, 2008. The Bank operates five full
service locations in Staten Island, the main office at 4142 Hylan Boulevard in
Great Kills and branches on Forest Avenue in West Brighton, Hyatt Street in St.
George, Hylan Boulevard in Dongan Hills and Bay Street in Rosebank.

The payment of dividends is at the discretion of the Board of Directors and
nothing contained herein should be interpreted as a commitment to pay future
dividends.

Statements contained in this press release, which are not historical facts, are
forward-looking statements, as defined in the Private Securities Litigation
Reform Act of 1995. Such forward-looking statements are subject to risks and
uncertainties, which could cause actual results to materially differ from those
currently, anticipated. Those risks and uncertainties include, among other
things, possible future changes in (i) the local, regional or national economy,
(ii) market interest rates, (iii) customer preferences; (iv) competition or (v)
federal or state laws.