CITIZENS SOUTH
                               BANKING CORPORATION
                                POWER OF ATTORNEY


     I hereby appoint Paul L. Teem, Jr., Gary F. Hoskins,  or Robert B. Pomerenk
to act as my true and lawful  attorney-in-fact  with  authority to execute on my
behalf any Form 3, 4, or 5, or any  amendment  thereto  required  to be filed by
Citizens South Banking  Corporation under Section 16 of the Securities  Exchange
Act of 1934, as amended, and the rules and regulations  promulgated  thereunder,
with the  appropriate  regulatory  authorities and to do all things incident and
necessary to that end, until such time as I notify Mr. Teem, Mr. Hoskins, or Mr.
Pomerenk in writing  that his  authority  to act on my behalf in this manner has
been withdrawn.

         I have signed this power of attorney on March 17, 2003.




                                    by: /s/ Martha B. Beal
                                        ----------------------------------------
                                            Martha B. Beal


                      In the presence of /s/ Kim S. Price
                                         ---------------------------------------
                                            Kim S. Price


                                      at   Gastonia,        North Carolina
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                                             City             State