Exhibit 16



February 18, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4.01 of Form 8-K/A dated February 18, 2005, of ESB Financial
Corporation and are in agreement with the statements contained in the first
sentence of the first paragraph, insofar as it relates to our firm, and the
second, third and fourth paragraphs on page 2 therein.  We have no basis to
agree or disagree with the other statements of the registrant contained
therein.


/s/Ernst & Young LLP

Pittsburgh, Pennsylvania