EXHIBIT 10(e)



                        SUMMARY OF CONSULTING AGREEMENT




The Citizens Holding Company has entered into an oral agreement with Steve Webb,
Chairman of the Board of Directors, pursuant to which Mr. Webb will provide
general consulting services to the Citizens Holding Company. The term of the
agreement is one year and it will expire on December 31, 2003. In consideration
for providing these general consulting services, Mr. Webb is paid $2,000 per
month and provided with the use of a company automobile.