<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ex23-2.txt
<DESCRIPTION>EX-23.2
<TEXT>


                                                                    Exhibit 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
            --------------------------------------------------------


We consent to the incorporation by reference in this  Registration  Statement on
Form S-8 of WVS Financial Corp. of our report dated September 8, 2008,  relating
to our audit of the  consolidated  financial  statements,  which  appears in the
Annual  Report on Form 10-K of WVS Financial  Corp.  for the year ended June 30,
2008.


/s/ S.R. Snodgrass, A.C.
Wexford, Pennsylvania
November 20, 2008


</TEXT>
</DOCUMENT>