EXHIBIT 23.1




                        [LETTERHEAD OF NEFF + RICCI LLP]



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
GFSB Bancorp, Inc.

We consent to the incorporation by reference in the registration statement on
Form S-4 (Amendment No. 3) to be filed by First Federal Banc of the Southwest,
Inc. with the Securities and Exchange Commission of our report dated July 30,
2004, except for note 19, as to which the date is August 25, 2004, with respect
to the consolidated statements of condition of GFSB Bancorp, Inc. and subsidiary
as of June 30, 2004 and 2003, and the related consolidated statements of
earnings and comprehensive earnings, stockholders' equity and cash flows for
each of the years in the two-year period ended June 30 ,2004, which report
appears in the June 30, 2004 annual report on Form 10-KSB of GFSB Bancorp, Inc.
incorporated by reference herein.

We consent to the reference to our firm under the heading "EXPERTS" in the joint
proxy statement/prospectus included in the Form S-4.



/s/ Neff + Ricci LLP

Albuquerque, New Mexico
March 24, 2005