EXHIBIT 21
SUBSIDIARIES OF THE REGISTRANT
<TABLE>
<CAPTION>
State of
Percentage Incorporation
of or
Parent Subsidiary Ownership Organization
------ ---------- --------- -------------
<S> <C> <C> <C>
FFY Financial FFY Bank 100% Federal
Corp.
FFY Financial FFY Holdings, Inc. 100% Ohio
Corp.
FFY Holdings, Inc. FFY Insurance 67% Ohio
Agency, Ltd.
FFY Holdings, Inc. First Real Estate, Ltd. 67% Ohio
FFY Holdings, Inc. Coldwell Banker 33% Ohio
FFY Real Estate
FFY Bank Ardent Service 100% Ohio
Corporation
Ardent Service Hedgerows 50% Ohio
Corporation Development, Ltd.
</TABLE>
EXHIBIT 21