U.S. SECURITIES AND EXCHANGE COMMISSION

                     WASHINGTON, D.C. 20549

                           FORM 12b-25

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NOTIFICATION OF LATE FILING        SEC FILE NUMBER  000-21714

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                     (Check One): CUSIP NUMBER

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 Form 10-K and Form 10-KSB   Form 20-F    X Form 11-K   Form 10-Q
 and Form 10-QSB   Form N-SAR

 For Period Ended:  December 31, 1998

 [ ] Transition Report on Form 10-K

 [ ] Transition Report on Form 20-F

 [ ] Transition Report on Form 11-K

 [ ] Transition Report on Form 10-Q

 [ ] Transition Report on Form N-SAR

 For the Transition Period Ended: ___________________________


If the notification relates to a portion of the filing checked
above, identify the Item(s) to which the notification relates:
________________________

Part I - Registrant Information

         CSB Bancorp, Inc.
         Full Name of Registrant



  Former Name if Applicable

  6 W. Jackson Street
  Address of Principal Executive Office (Street and Number)

  Millersburg, Ohio  44654
  City, State and Zip Code

Part II - Rules 12b-25(b) and (c)
If the subject report could not be filed without unreasonable
effort or expense and the registrant seeks relief pursuant to Rule
12b-25(b) [P 23,047], the following should be completed. (Check
box if appropriate)

   X (a) The reasons described in reasonable detail in Part III of
this form could not be eliminated without unreasonable effort or
expense;

   X (b) The subject annual report, semi-annual report, transition
report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion
thereof will be filed on or before the fifteenth calendar day
following the prescribed due date; or the subject quarterly report
or transition report on Form 10-Q, or portion thereof will be
filed on or before the fifth calendar day following the prescribed
due date; and

   X(c) The accountant's statement or other exhibit required by
Rule 12b-25(c) has been attached if applicable.

Part III - Narrative

State below in reasonable detail the reasons why Form 10-K and
Form 10-KSB, 20-F, 11-K, 10-Q and Form 10-QSB, N-SAR, or the
transition report or portion thereof could not be filed within the
prescribed period.

     CSB Bancorp, Inc.'s ("CSB") accountants were unable to
provide the annual return of an employee benefit plan (Form
5500C/R) for the Commercial Savings Bank of Millersburg Profit
Sharing and 401(k) Retirement Savings Plan and Trust for filing
with the Form 11-K by the June 29, 1999 due date.  Accordingly,
CSB was unable to file the Form 11-K by the due date.

      (1) Name and telephone number of person to contact in regard
to this notification

      Shirley J. Roberts        (330) 674-9015
      (Name)                    (Area Code)(Telephone Number)

     (2) Have all other periodic reports required under section 13
or 15(d) of the Securities Exchange Act of 1934 or section 30 of
the Investment Company Act of 1940 during the preceding 12 months
or for such shorter period that the registrant was required to
file such report(s) been filed? If the answer is no, identify
report(s).


     X Yes    No

     (3) Is it anticipated that any significant change in results
of operations from the corresponding period for the last fiscal
year will be reflected by the earnings statements to be included
in the subject report or portion thereof?

     Yes   X No

If so: attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the
reasons why a reasonable estimate of the results cannot be made.


       CSB Bancorp, Inc.
    (Name of Registrant as specified in charter)

has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.

 Date  June 30, 1999     By /s/ Shirley J. Roberts
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                            Shirley J. Roberts
                            Senior Vice President and Secretary

 

                                               Exhibit 99

             [Letterhead of  Brott, Mardis & Company]

Securities and Exchange Commission         June 30, 1999
450 Fifth Street, N.W.
Washington, D.C. 20549

     Re:   CSB Bancorp, Inc.
           Commercial Savings Bank of Millersburg Profit Sharing
           and 401(k) Retirement Savings Plan and Trust
           Form 11-K Filing for the
           Year Ended December 31, 1998

Ladies and Gentleman:

     We have been advised that CSB Bancorp, Inc. has requested an
extension of the time required to complete the above-referenced
filing, and that the reason provided for the need for additional
time is that the annual return of an employee benefit plan (Form
5500C/R) was not available in time for CSB Bancorp, Inc. to file
the above-referenced filing by June 29, 1999.

     We were unable to furnish the annual return of an employee
benefit plan (Form 5500C/R) to CSB Bancorp, Inc. by June 29, 1999
because we had difficulty obtaining all necessary information to
complete the financial statements in such annual return.


                                    Sincerely,