POWER OF ATTORNEY

      KNOW ALL MEN BY THESE PRESENTS: That the undersigned officer and/or
director of ASB Financial Corp. (the "Company") or American Savings Bank, fsb
("American") hereby constitutes and appoints Robert M. Smith or Leigh Anne
Smith as his/her true and lawful attorneys-in-fact and agents, with full
power of substitution and resubstitution, for him/her and in his/her name,
place and stead, in any and all capacities, to sign any and all Securities
and Exchange Commission Forms 3, 4 and 5 with respect to the securities of
the Company beneficially owned by the undersigned and any and all amendments
thereto, and to file the same, and other documents relating thereto, with the
Securities and Exchange Commission, and grants unto each of said attorneys-
in-fact and substitute or substitutes full power and authority to do each and
every act and thing requested and necessary to be done in and about the
premises as fully to all intents and purposes as he/she might do in person,
and hereby ratifies and confirms all things that each of said attorneys-in-
fact and substitute or substitutes may lawfully do and seek to be done by
virtue hereof.

      This Power of Attorney shall be valid until such time as it is revoked
by the undersigned in writing.

      IN WITNESS WHEREOF, the undersigned has hereunto set his/her hand this
24 day of February, 2003.


                                       Signature:   /s/ Gerald R. Jenkins
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                                       Print Name:  Gerald R. Jenkins
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                                       Capacity:    Board Member
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