EXHIBIT 23

                    [LETTERHEAD OF MARR, MILLER & MYERS, PSC]




                   CONSENT FOR INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  we hereby consent to the  incorporation by
reference  of our report  included in this Form  10-KSB,  into the  Registration
Statement on Form S-8 of Cumberland Mountain Bancshares, Inc.




/s/ Marr, Miller & Myers, PSC

MARR, MILLER & MYERS, PSC

Corbin, Kentucky
September 22, 2000



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