Exhibit 23.1



INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statement No. 333-
109878 of PSB Holdings, Inc. on Form S-8 of our report dated June 8, 2004,
appearing in this annual report on Form 11-K of the Peoples State Bank Profit
Sharing 401(k) Plan for the year ended December 31, 2003.




Wausau, Wisconsin
June 28, 2004