Exhibit 23.1




Independent Auditor's Consent



We consent to the incorporation by reference in the Registration Statement
(No. 333-109878) on Form S-8 of PSB Holdings, Inc. of our report dated January
20, 2006, relating to the consolidated balance sheets of PSB Holdings, Inc. and
Subsidiary as of December 31, 2005 and 2004, and the related consolidated
statements of income, stockholders' equity, and cash flows for the three years
in the period ended December 31, 2005, which appears in the December 31, 2005,
Annual Report on Form 10-K of PSB Holdings, Inc.


Wipfli LLP

WIPFLI LLP

Wausau, Wisconsin
March 10, 2006