Consent of Independent Registered Public Accounting Firm
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statements on Form S-8 for the VSB Bancorp, Inc. 2004 Directors Stock Option Plan, VSB Bancorp, Inc. 2010 Incentive Stock Option Plan and VSB Bancorp, Inc. 2010 Retention and Recognition Plan of our report dated March 14, 2011, which report is included in this Annual Report on Form 10-K of VSB Bancorp, Inc. for the year ended December 31, 2010.
Livingston, New Jersey
March 14, 2011