EXHIBIT 21

                         SUBSIDIARIES OF THE REGISTRANT


Parent
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Cumberland Mountain Bancshares, Inc.

<TABLE>
<CAPTION>

                                                                State or Other              Percentage
Subsidiaries (1)                                         Jurisdiction of Incorporation       Ownership
----------------                                         -----------------------------      ----------

<S>                                                              <C>                           <C>
Middlesboro Federal Bank, Federal Savings Bank                   United States                 100%
Home Mortgage Loan Corporation                                     Kentucky                    100%
<FN>
____________
(1)      The assets, liabilities and operations of the subsidiaries are included
         in the  consolidated  financial  statements  contained in the financial
         statements attached hereto as an exhibit.
</FN>
</TABLE>



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