<PAGE>
<PAGE>
           As filed with the Securities and Exchange Commission 
                        on May 21, 1998
                                   Registration No. 333-_____
________________________________________________________________
               SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C.  20549
          _____________________________________________
                            FORM S-8
                  REGISTRATION STATEMENT UNDER
                    THE SECURITIES ACT OF 1933
          _____________________________________________

                      BCSB BANKCORP, INC.
---------------------------------------------------------------
    (Exact name of Registrant as Specified in Its Charter)

         United States                            Requested
---------------------------------------------------------------
(State or other jurisdiction of             (I.R.S. Employer
incorporation or organization)             Identification No.)

                 4111 East Joppa Road, Suite 300
                   Baltimore, Maryland  21236
                        (410) 256-5000
----------------------------------------------------------------
            (Address of Principal Executive Offices)

              Baltimore County Savings Bank, F.S.B.
        Employee's Savings & Profit Sharing Plan and Trust
----------------------------------------------------------------
                    (Full Title of the Plan)

                      J. Mark Poerio, Esquire
                     Joel E. Rappoport, Esquire
                 Housley Kantarian & Bronstein, P.C.
                  1220 19th Street N.W., Suite 700
                     Washington, D.C.  20036
----------------------------------------------------------------
               (Name and Address of Agent For Service)

                        (202) 822-9611
----------------------------------------------------------------
 (Telephone number, including area code, of agent for service)
<TABLE>
<CAPTION>
                    CALCULATION OF REGISTRATION FEE
==============================================================================
<S>                   <C>           <C>               <C>                 <C>
Title of                            Proposed Maximum  Proposed Maximum    Amount of
Securities to         Amount to be   Offering Price  Aggregate Offering Registration
be registered(1)      registered(2)    Per Share(3)       Price(4)            Fee
------------------------------------------------------------------------------------
Common Stock, $.01
par value per share     114,600          $10             $1,146,000        $338.07
===================================================================================
<FN>
(1) In addition, pursuant to Rule 416(c) under the Securities Act of 1933,
    this registration statement also covers an indeterminate amount of
    interests available pursuant to the Baltimore County Savings Bank, F.S.B.
    Employees' Savings & Profit Sharing Plan and Trust (the "Plan"),
    described herein.
(2) Estimates the maximum number of shares expected to be issued under the
    Plan assuming that all employer and employee contributions to the Plan
    are used to purchase shares of Common Stock of BCSB Bankcorp, Inc. in the
    reorganization of Baltimore County Savings Bank, F.S.B. to a mutual
    holding company form of organization, together with an indeterminate
    number of shares which may be necessary to adjust the number of
    additional shares of Common Stock reserved for issuance pursuant to the
    Plan and being registered herein, as the result of a stock split, stock
    dividend, reclassification, recapitalization or similar adjustment(s) of
    the Common Stock of BCSB Bankcorp, Inc. 
(3) Estimated solely for the purpose of calculating the registration fee and
    calculated pursuant to Rule 457(c) based on maximum subscription price of
    $10.00 per share of the Common Stock of BCSB Bankcorp, Inc., as currently
    offered in the stock issuance described herein.
(4) Estimated based on (2) and (3) above.
</FN>
</TABLE>

  THIS REGISTRATION STATEMENT SHALL BECOME EFFECTIVE
AUTOMATICALLY UPON THE DATE OF FILING, IN ACCORDANCE WITH
SECTION 8(A) OF THE SECURITIES ACT OF 1933.<PAGE>
<PAGE>
                        PART I

 INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

ITEM 1.  PLAN INFORMATION*
-------

ITEM 2.  REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL
-------  INFORMATION*

  *This Registration Statement relates to the registration of
114,600 shares of Common Stock, $.01 par value per share, of
BCSB Bankcorp, Inc. (the "Company") reserved for issuance and
delivery under the Baltimore County Savings Bank, F.S.B.
Employees' Savings & Profit Sharing Plan and Trust (the "Plan"). 
Documents containing the information required by Part I of this
Registration Statement will be sent or given to participants in
the Plan as specified by Rule 428(b)(1).  Such documents are not
filed with the Securities and Exchange Commission (the
"Commission") either as part of this Registration Statement or
as prospectuses or prospectus supplements pursuant to Rule 424,
in reliance on Rule 428.

                       PART II 

  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
-------

  The Company became subject to the informational requirements
of the Securities Exchange Act of 1934 (the "1934 Act") on May
13, 1998 and, accordingly, will be filing periodic reports and
other information with the Commission.  Reports, proxy
statements and other information concerning the Company filed
with the Commission may be inspected and copies may be obtained
(at prescribed rates) at the Commission's Public Reference
Section, Room 1024, 450 Fifth Street, N.W., Washington, D.C.
20549.

  The following document filed by the Company is incorporated
in this Registration Statement by reference: the Prospectus for
the Common Stock (the "Prospectus"), included in the Company's
Registration Statement on Form SB-2 (Commission File No.333-
44831)

  ALL DOCUMENTS SUBSEQUENTLY FILED BY THE COMPANY AND THE PLAN
PURSUANT TO SECTIONS 13(A), 13(C), 14, AND 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, PRIOR TO THE FILING
OF A POST-EFFECTIVE AMENDMENT WHICH INDICATES THAT ALL
SECURITIES OFFERED HAVE BEEN SOLD OR WHICH DEREGISTERS ALL
SECURITIES THEN REMAINING UNSOLD SHALL BE DEEMED TO BE
INCORPORATED BY REFERENCE IN THIS REGISTRATION STATEMENT AND TO
BE A PART HEREOF FROM THE DATE OF FILING OF SUCH DOCUMENTS.

ITEM 4.  DESCRIPTION OF SECURITIES
------ 
 
GENERAL

  The Company is authorized to issue 13,500,000 shares of
Common Stock and 1,500,000 shares of serial preferred stock,
$0.01 par value per share.  The Company currently expects to
issue between 1,469,650 and 1,988,350 shares, subject to
adjustment up to 2,286,602 shares, of the Common Stock and no
shares of serial preferred stock in the Stock Issuance.  The
Company will reserve for future issuance under an option plan an
amount of authorized but unissued shares of Common Stock equal
to 10% of the shares to be issued in the Company's offering of
Common Stock pursuant to a Plan of Stock Issuance.  THE CAPITAL
STOCK OF THE COMPANY WILL REPRESENT NONWITHDRAWABLE CAPITAL,
WILL NOT BE AN ACCOUNT OF AN INSURABLE TYPE, AND WILL NOT BE
INSURED BY THE FDIC OR ANY OTHER FEDERAL OR STATE GOVERNMENTAL
AGENCY.  

COMMON STOCK

  Voting Rights.  Each share of the Common Stock will have the
same relative rights and will be identical in all respects with
every other share of the Common Stock.  The holders of the
Common Stock will possess exclusive voting

                              1<PAGE>
<PAGE>
rights in the Company, except to the extent that shares of
serial preferred stock issued in the future may have voting
rights, if any.  Each holder of shares of the Common Stock will
be entitled to one vote for each share held of record on all
matters submitted to a vote of holders of shares of the Common
Stock.  For information regarding a possible reduction in voting
rights, see "Certain Restrictions on Acquisition of the Company
and the Bank -- Certain Anti-Takeover Provisions in the Charter
and Bylaws -- Restrictions on Acquisitions of Securities" in the
Prospectus incorporated herein by reference.

  Dividends.  The Company may, from time to time, declare
dividends to the holders of the Common Stock, who will be
entitled to share equally in any such dividends.  For
information as to cash dividends, see "Dividend Policy,"
"Regulation -- Dividend Limitations" and "Taxation" in the
Prospectus incorporated herein by reference.  For information as
to the possible waiver of dividends by the MHC, see "Waiver of
Dividends by the MHC" in the Prospectus incorporated herein by
reference.

  Liquidation.  In the event of any liquidation, dissolution or
winding up of Baltimore County Savings Bank, F.S.B. (the
"Bank"), the Company, as holder of all of the Bank's capital
stock, would be entitled to receive all assets of the Bank after
payment of all debts and liabilities of the Bank and after
distribution or provisions for distributions in settlement of
any liquidation account, and distributions or provisions for
distributions to holders of any class or series of stock having
preference over Common Stock.  In the event of a liquidation,
dissolution or winding up of the Company, each holder of shares
of the Common Stock would be entitled to receive, after payment
of all debts and liabilities of the Company, a pro rata portion
of all assets of the Company available for distribution to
holders of the Common Stock. 

  Restrictions on Acquisition of the Common Stock.  For
information regarding limitations on acquisition of shares of
the Common Stock, see "Certain Restrictions on Acquisition of
the Company and the Bank -- Certain Anti-Takeover Provisions in
the Charter and Bylaws" and "The Reorganization and Stock
Issuance -- Regulatory Restrictions on Acquisition of the Common
Stock" in the Prospectus incorporated herein by reference

  Other Characteristics.  Holders of the Common Stock will not
have preemptive rights with respect to any additional shares of
the Common Stock which may be issued.  The Common Stock is not
subject to call for redemption, and the outstanding shares of
the Common Stock, when issued and upon receipt by the Company of
the full purchase price therefor, will be fully paid and
nonassessable.

  Transfer Agent and Registrar.  The transfer agent and
registrar for the Common Stock will be Chase-Mellon Shareholder
Services, New York, New York.

SERIAL PREFERRED STOCK

  None of the 1,500,000 authorized shares of serial preferred
stock of the Company will be issued in the Stock Issuance. 
After the Stock Issuance is completed, the Board of Directors of
the Company will be authorized to issue serial preferred stock
and to fix and state voting powers, designations, preferences or
other special rights of such shares and the qualifications,
limitations and restrictions thereof.  The serial preferred
stock may rank prior to the Common Stock as to dividend rights
or liquidation preferences, or both, and may have full or
limited voting rights.  The Board of Directors has no present
intention to issue any of the serial preferred stock.  Should
the Board of Directors of the Company subsequently issue serial
preferred stock, no holder of any such stock shall have any
preemptive right to subscribe for or purchase any stock or any
other securities of the Company other than such, if any, as the
Board of Directors, in its sole discretion, may determine and at
such price or prices and upon such other terms as the Board of
Directors, in its sole discretion, may fix.

ITEM 5.  INTEREST OF NAMED EXPERTS AND COUNSEL
------

  Not applicable.
                               2<PAGE>
<PAGE>
ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS
------

    Federal Regulations define areas for indemnity coverage by
Baltimore County Savings Bank, F.S.B. (the "Bank") as follows:

  (a)  Any person against whom any action is brought or
threatened because that person is or was a director or officer
of the Bank shall be indemnified by the Bank, as the case may
be, for:

    (i)  Any amount for which such person becomes liable under
    a judgment in such action; and

    (ii)  Reasonable costs and expenses, including reasonable
    attorney's fees, actually paid or incurred by such person
    in defending or settling such action, or in enforcing his
    or her rights to indemnification if the person attains a
    favorable judgment in such enforcement action.

  (b)  Indemnification provided for in subparagraph (a) shall
be made to such officer or director only if the requirements of
this subparagraph are met:

    (i)   The Bank shall make the indemnification provided by
    subparagraph (a) in connection with any such action which
    results in a final judgment on the merits in favor of such
    officer or director.

    (ii)  The Bank shall make the indemnification provided by
    subparagraph (a) in case of settlement of such action,
    final judgment against such director or officer or final
    judgment in favor of such director or officer other than
    on the merits, if a majority of the disinterested
    directors of the Bank determines that such a director or
    officer was acting in good faith within the scope of his
    or her employment or authority as he or she could
    reasonably have perceived it under the circumstances and
    for a purpose which he or she could  reasonably have
    believed under the circumstances was in the best interest
    of the Bank or its members.

  (c)  As used in this paragraph:

    (i)  "action" means any judicial or administrative
    proceeding, or threatened proceeding, whether civil,
    criminal, or otherwise, including any appeal or other
    proceeding for review;

    (ii) "final judgment" means a judgment, decree, or order
    which is not appealable and as to which the period for
    appeal has expired with no appeal taken;

    (iii)  "settlement" includes the entry of a judgment by
    consent or by confession or a plea of guilty or nolo
    contendere.

  Office of Thrift Supervision regulations subject the Company
to the same indemnification regulations applicable to the Bank
and described above.

  The Bank has a directors and officers liability policy
providing for insurance against certain liabilities incurred by
directors and officers of the Bank while serving in their
capacities as such.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED
------

  Not applicable.


ITEM 8.  EXHIBITS
------

  4.1    Baltimore County Savings Bank, F.S.B. Employees'
         Savings & Profit Sharing Plan and Trust, and Adoption
         Agreement (the "Plan")

                                3<PAGE>
<PAGE>
  4.2    Summary Plan Description of the Plan
  
  4.3    Forms of Enrollment Form and Change of Investment
         Allocation to be made available to Plan Participants
         with respect to the investment of their accounts under
         the Plan

  4.4    Charter of BCSB Bankcorp, Inc. (incorporated herein by
         reference to Exhibit 3.1 of the Company's Registration
         Statement Form SB-2 (SEC Registration No. 333-44831))

  4.5    Bylaws of BCSB Bankcorp, Inc. (incorporated herein by
         reference to Exhibit 3.2 of the Company's Registration
         Statement on Form SB-2 (SEC Registration No.
         333-44831))

  5.1    Opinion of Housley Kantarian & Bronstein, P.C. as to
         the legality of the Common Stock being registered

  5.2    Favorable Determination Letter from the Internal
         Revenue Service dated December 20, 1995,  regarding the
         tax-qualification of the Plan

  23.1   Consent of Housley Kantarian & Bronstein, P.C.
         (appears in their opinion filed as Exhibit 5.1)

  23.2   Consent of Anderson Associates LLP

  24     Power of Attorney (contained in the signature page to
         this Registration Statement)

  99.1   Copy of the Plan's most recent Annual Report, as
         filed with the Internal Revenue Service on Form 5500   

ITEM 9.  UNDERTAKINGS
------

  1.     The undersigned registrant hereby undertakes that it
will:

    (a) File, during any period in which it offers or sells
securities, a post-effective amendment to this registration
statement to:

         (i) Include any prospectus required by Section
    10(a)(3) of the Securities Act of 1933;

         (ii) Reflect in the prospectus any facts or events
    which, individually or together, represent a fundamental
    change in the information set forth in the registration
    statement.  Notwithstanding the foregoing, any increase or
    decrease in volume of securities offered (if the total
    dollar value of securities offered would not exceed that
    which was registered) and any deviation from the low or
    high and of the estimated maximum offering range may be
    reflected in the form of prospectus filed with the
    Commission pursuant to Rule 424(b) if, in the aggregate,
    the changes in volume and price represent no more than 20
    percent change in the maximum aggregate offering price set
    forth in the "Calculation of Registration Fee" table in
    the effective registration statement.

         (iii) Include any additional or changed material
    information on the plan of distribution;
    
provided, however, that paragraphs (a)(i) and (a)(ii) do not
apply if the information required in a post-effective amendment
is contained in periodic reports filed with the Commission by
the registrant under the Securities Exchange Act of 1934 that
are incorporated by reference in this registration statement.

    (b) For the purpose of determining any liability under the
Securities Act of 1934, treat each such post-effective amendment
as a new registration statement relating to the securities
offered, and the offering of such securities at that time to be
the initial bona fide offering.
                             4<PAGE>
<PAGE>
    (c) File a post-effective amendment to remove from
registration any of the securities that remain unsold at the end
of the offering.

  2.     Insofar as indemnification for liabilities arising
under the Securities Act of 1933 may be permitted to directors,
officers and controlling persons of the registrant pursuant to
the foregoing provisions, or otherwise, the registrant has been
advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable.

                              5 <PAGE>
<PAGE>
                      SIGNATURES

  Pursuant to the requirements of the Securities Act of 1933,
as amended, the Registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned
thereunto duly authorized, in the County of Baltimore, State of
Maryland, on May 20, 1998.

                           BCSB BANKCORP, INC. 

                            By: /s/ Michael J. Dietz
                                ----------------------------
                                Michael J. Dietz, President
                                (Duly Authorized Representative)

                   POWER OF ATTORNEY

 We, the undersigned Directors of BCSB Bankcorp, Inc., hereby
severally constitute and appoint Gary C. Loraditch with full
power of substitution, our true and lawful attorney and agent,
to do any and all things in our names in the capacities
indicated below which said Gary C. Loraditch may deem necessary
or advisable to enable BCSB Bankcorp, Inc. to comply with the
Securities Act of 1933, as amended, and any rules, regulations
and requirements of the Securities and Exchange Commission, in
connection with the registration of BCSB Bankcorp, Inc. common
stock, including specifically, but not limited to, power and
authority to sign for us in our names in the capacities
indicated below, the Registration Statement and any and all
amendments (including post-effective amendments) thereto; and we
hereby ratify and confirm all that said Gary C. Loraditch shall
do or cause to be done by virtue thereof.

 Pursuant to the requirements of the Securities Act of 1933, as
amended, this Registration Statement has been signed by the
following persons in the capacities and on the dates indicated.
<TABLE>
<CAPTION>
 Signatures                        Title                          Date
----------                         -----                          -----
<S>                                <C>                            <C>

/s/ Michael J. Dietz             President and Director            May 20, 1998
----------------------------     (Principal Executive Officer)
Michael J. Dietz        


/s/ Gary C. Loraditch            Vice President, Secretary and     May 20, 1998
----------------------------     Treasurer 
Gary C. Loraditch                (Principal Financial and 
                                 Accounting Officer)


/s/ Henry V. Kahl                Chairman of the Board of          May 20, 1998
-----------------------------    Directors
Henry V. Kahl


/s/ H. Adrian Cox                Vice Chairman of the Board        May 20, 1998
-----------------------------    of Directors
H. Adrian Cox


/s/ William M. Loughran          Vice President and Director       May 20, 1998
-----------------------------
William M. Loughran

/s/ Martin F. Meyers             Director                          May 20, 1998
-----------------------------
Martin F. Meyers

/TABLE
<PAGE>
<PAGE>
<TABLE>
<CAPTION>
 Signatures                        Title                          Date
----------                         -----                          -----
<S>                                <C>                            <C>


                                 Director                          
-----------------------------
John J. Panzer, Jr.


/s/ P. Louis Rohe, Jr.           Director                          May 20, 1998
-----------------------------
P. Louis Rohe, Jr.


                                 Director
-----------------------------
Frank W. Dunton

</TABLE>

      Pursuant to the requirements of the Securities Act of
1933, the undersigned trustee of the Baltimore County Savings
Bank, F.S.B. Employees' Savings & Profit Sharing Plan and Trust
has duly caused this Registration Statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in the
County of Baltimore, State of Maryland, on May 20, 1998.


                     Baltimore County Savings Bank, F.S.B., 
                     as Trustee of the Common Stock Fund under
                     the Baltimore County Savings Bank, F.S.B.
                     Employees' Savings & Profit Sharing Plan
                     and Trust




                     By: /s/ William M. Loughran
                         _______________________________________
                         William M. Loughran, Its Vice President 
<PAGE>
<PAGE>


                   INDEX TO EXHIBITS


                                                                 
              
Exhibit    Description            
-------    -----------               

  4.1      Baltimore County Savings Bank, F.S.B. Employees'
           Savings & Profit Sharing Plan and Trust, and
           Adoption Agreement (the "Plan")

  4.2      Summary Plan Description of the Plan
 
  4.3      Forms of Enrollment Form and Change of Investment
           Allocation to be made available to Plan Participants
           with respect to the investment of their accounts
           under the Plan 

  4.4      Charter of BCSB Bankcorp, Inc. (incorporated herein
           by reference to Exhibit 3.1 of the Company's
           Registration Statement Form SB-2 (SEC Registration
           No. 333-44831))

  4.5      Bylaws of BCSB Bankcorp, Inc. (incorporated herein by
           reference to Exhibit 3.2 of the Company's
           Registration Statement on Form SB-2 (SEC Registration
           No. 333-44831))

  5.1      Opinion of Housley Kantarian & Bronstein, P.C. as to
           the legality of the Common Stock being registered

  5.2      Favorable Determination Letter from the Internal
           Revenue Service dated December 20, 1995, regarding
           the tax-qualification of the Plan

 23.1      Consent of Housley Kantarian & Bronstein, P.C.
           (appears in their opinion filed as Exhibit 5.1)

 23.2      Consent of Anderson Associates LLP

 24        Power of Attorney (contained in the signature page to
           this Registration Statement)

 99.1      Copy of the Plan's most recent Annual Report, as
           filed with the Internal Revenue Service on Form 5500
[{"type": "S-8", "sequence": "1", "secsgml_size_bytes": 24953}]
{"company-data": {"conformed-name": "BCSB BANKCORP INC", "cik": "0001052101", "assigned-sic": "6035", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-53295", "film-number": "98629833"}, "business-address": {"street1": "4111 E JOPPA ROAD", "city": "BALTIMORE", "state": "MD", "zip": "21236", "phone": "4102565000"}, "mail-address": {"street1": "4111 E JOPPA ROAD", "city": "BALTIMORE", "state": "MD", "zip": "21236"}}
As filed with the Securities and Exchange Commission 
                        on May 21, 1998
                                   Registration No. 333-_____
________________________________________________________________
               SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C.  20549
          _____________________________________________
                            FORM S-8
                  REGISTRATION STATEMENT UNDER
                    THE SECURITIES ACT OF 1933
          _____________________________________________

                      BCSB BANKCORP, INC.
---------------------------------------------------------------
    (Exact name of Registrant as Specified in Its Charter)

         United States                            Requested
---------------------------------------------------------------
(State or other jurisdiction of             (I.R.S. Employer
incorporation or organization)             Identification No.)

                 4111 East Joppa Road, Suite 300
                   Baltimore, Maryland  21236
                        (410) 256-5000
----------------------------------------------------------------
            (Address of Principal Executive Offices)

              Baltimore County Savings Bank, F.S.B.
        Employee's Savings & Profit Sharing Plan and Trust
----------------------------------------------------------------
                    (Full Title of the Plan)

                      J. Mark Poerio, Esquire
                     Joel E. Rappoport, Esquire
                 Housley Kantarian & Bronstein, P.C.
                  1220 19th Street N.W., Suite 700
                     Washington, D.C.  20036
----------------------------------------------------------------
               (Name and Address of Agent For Service)

                        (202) 822-9611
----------------------------------------------------------------
 (Telephone number, including area code, of agent for service)
CALCULATION OF REGISTRATION FEE
==============================================================================
Title of                            Proposed Maximum  Proposed Maximum    Amount of
Securities to         Amount to be   Offering Price  Aggregate Offering Registration
be registered(1)      registered(2)    Per Share(3)       Price(4)            Fee
------------------------------------------------------------------------------------
Common Stock, $.01
par value per share     114,600          $10             $1,146,000        $338.07
===================================================================================
(1) In addition, pursuant to Rule 416(c) under the Securities Act of 1933,
    this registration statement also covers an indeterminate amount of
    interests available pursuant to the Baltimore County Savings Bank, F.S.B.
    Employees' Savings & Profit Sharing Plan and Trust (the "Plan"),
    described herein.
(2) Estimates the maximum number of shares expected to be issued under the
    Plan assuming that all employer and employee contributions to the Plan
    are used to purchase shares of Common Stock of BCSB Bankcorp, Inc. in the
    reorganization of Baltimore County Savings Bank, F.S.B. to a mutual
    holding company form of organization, together with an indeterminate
    number of shares which may be necessary to adjust the number of
    additional shares of Common Stock reserved for issuance pursuant to the
    Plan and being registered herein, as the result of a stock split, stock
    dividend, reclassification, recapitalization or similar adjustment(s) of
    the Common Stock of BCSB Bankcorp, Inc. 
(3) Estimated solely for the purpose of calculating the registration fee and
    calculated pursuant to Rule 457(c) based on maximum subscription price of
    $10.00 per share of the Common Stock of BCSB Bankcorp, Inc., as currently
    offered in the stock issuance described herein.
(4) Estimated based on (2) and (3) above.
THIS REGISTRATION STATEMENT SHALL BECOME EFFECTIVE
AUTOMATICALLY UPON THE DATE OF FILING, IN ACCORDANCE WITH
SECTION 8(A) OF THE SECURITIES ACT OF 1933.
PART I

 INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

ITEM 1.  PLAN INFORMATION*
-------

ITEM 2.  REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL
-------  INFORMATION*

  *This Registration Statement relates to the registration of
114,600 shares of Common Stock, $.01 par value per share, of
BCSB Bankcorp, Inc. (the "Company") reserved for issuance and
delivery under the Baltimore County Savings Bank, F.S.B.
Employees' Savings & Profit Sharing Plan and Trust (the "Plan"). 
Documents containing the information required by Part I of this
Registration Statement will be sent or given to participants in
the Plan as specified by Rule 428(b)(1).  Such documents are not
filed with the Securities and Exchange Commission (the
"Commission") either as part of this Registration Statement or
as prospectuses or prospectus supplements pursuant to Rule 424,
in reliance on Rule 428.

                       PART II 

  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
-------

  The Company became subject to the informational requirements
of the Securities Exchange Act of 1934 (the "1934 Act") on May
13, 1998 and, accordingly, will be filing periodic reports and
other information with the Commission.  Reports, proxy
statements and other information concerning the Company filed
with the Commission may be inspected and copies may be obtained
(at prescribed rates) at the Commission's Public Reference
Section, Room 1024, 450 Fifth Street, N.W., Washington, D.C.
20549.

  The following document filed by the Company is incorporated
in this Registration Statement by reference: the Prospectus for
the Common Stock (the "Prospectus"), included in the Company's
Registration Statement on Form SB-2 (Commission File No.333-
44831)

  ALL DOCUMENTS SUBSEQUENTLY FILED BY THE COMPANY AND THE PLAN
PURSUANT TO SECTIONS 13(A), 13(C), 14, AND 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, PRIOR TO THE FILING
OF A POST-EFFECTIVE AMENDMENT WHICH INDICATES THAT ALL
SECURITIES OFFERED HAVE BEEN SOLD OR WHICH DEREGISTERS ALL
SECURITIES THEN REMAINING UNSOLD SHALL BE DEEMED TO BE
INCORPORATED BY REFERENCE IN THIS REGISTRATION STATEMENT AND TO
BE A PART HEREOF FROM THE DATE OF FILING OF SUCH DOCUMENTS.

ITEM 4.  DESCRIPTION OF SECURITIES
------ 
 
GENERAL

  The Company is authorized to issue 13,500,000 shares of
Common Stock and 1,500,000 shares of serial preferred stock,
$0.01 par value per share.  The Company currently expects to
issue between 1,469,650 and 1,988,350 shares, subject to
adjustment up to 2,286,602 shares, of the Common Stock and no
shares of serial preferred stock in the Stock Issuance.  The
Company will reserve for future issuance under an option plan an
amount of authorized but unissued shares of Common Stock equal
to 10% of the shares to be issued in the Company's offering of
Common Stock pursuant to a Plan of Stock Issuance.  THE CAPITAL
STOCK OF THE COMPANY WILL REPRESENT NONWITHDRAWABLE CAPITAL,
WILL NOT BE AN ACCOUNT OF AN INSURABLE TYPE, AND WILL NOT BE
INSURED BY THE FDIC OR ANY OTHER FEDERAL OR STATE GOVERNMENTAL
AGENCY.  

COMMON STOCK

  Voting Rights.  Each share of the Common Stock will have the
same relative rights and will be identical in all respects with
every other share of the Common Stock.  The holders of the
Common Stock will possess exclusive voting

                              1
rights in the Company, except to the extent that shares of
serial preferred stock issued in the future may have voting
rights, if any.  Each holder of shares of the Common Stock will
be entitled to one vote for each share held of record on all
matters submitted to a vote of holders of shares of the Common
Stock.  For information regarding a possible reduction in voting
rights, see "Certain Restrictions on Acquisition of the Company
and the Bank -- Certain Anti-Takeover Provisions in the Charter
and Bylaws -- Restrictions on Acquisitions of Securities" in the
Prospectus incorporated herein by reference.

  Dividends.  The Company may, from time to time, declare
dividends to the holders of the Common Stock, who will be
entitled to share equally in any such dividends.  For
information as to cash dividends, see "Dividend Policy,"
"Regulation -- Dividend Limitations" and "Taxation" in the
Prospectus incorporated herein by reference.  For information as
to the possible waiver of dividends by the MHC, see "Waiver of
Dividends by the MHC" in the Prospectus incorporated herein by
reference.

  Liquidation.  In the event of any liquidation, dissolution or
winding up of Baltimore County Savings Bank, F.S.B. (the
"Bank"), the Company, as holder of all of the Bank's capital
stock, would be entitled to receive all assets of the Bank after
payment of all debts and liabilities of the Bank and after
distribution or provisions for distributions in settlement of
any liquidation account, and distributions or provisions for
distributions to holders of any class or series of stock having
preference over Common Stock.  In the event of a liquidation,
dissolution or winding up of the Company, each holder of shares
of the Common Stock would be entitled to receive, after payment
of all debts and liabilities of the Company, a pro rata portion
of all assets of the Company available for distribution to
holders of the Common Stock. 

  Restrictions on Acquisition of the Common Stock.  For
information regarding limitations on acquisition of shares of
the Common Stock, see "Certain Restrictions on Acquisition of
the Company and the Bank -- Certain Anti-Takeover Provisions in
the Charter and Bylaws" and "The Reorganization and Stock
Issuance -- Regulatory Restrictions on Acquisition of the Common
Stock" in the Prospectus incorporated herein by reference

  Other Characteristics.  Holders of the Common Stock will not
have preemptive rights with respect to any additional shares of
the Common Stock which may be issued.  The Common Stock is not
subject to call for redemption, and the outstanding shares of
the Common Stock, when issued and upon receipt by the Company of
the full purchase price therefor, will be fully paid and
nonassessable.

  Transfer Agent and Registrar.  The transfer agent and
registrar for the Common Stock will be Chase-Mellon Shareholder
Services, New York, New York.

SERIAL PREFERRED STOCK

  None of the 1,500,000 authorized shares of serial preferred
stock of the Company will be issued in the Stock Issuance. 
After the Stock Issuance is completed, the Board of Directors of
the Company will be authorized to issue serial preferred stock
and to fix and state voting powers, designations, preferences or
other special rights of such shares and the qualifications,
limitations and restrictions thereof.  The serial preferred
stock may rank prior to the Common Stock as to dividend rights
or liquidation preferences, or both, and may have full or
limited voting rights.  The Board of Directors has no present
intention to issue any of the serial preferred stock.  Should
the Board of Directors of the Company subsequently issue serial
preferred stock, no holder of any such stock shall have any
preemptive right to subscribe for or purchase any stock or any
other securities of the Company other than such, if any, as the
Board of Directors, in its sole discretion, may determine and at
such price or prices and upon such other terms as the Board of
Directors, in its sole discretion, may fix.

ITEM 5.  INTEREST OF NAMED EXPERTS AND COUNSEL
------

  Not applicable.
                               2
ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS
------

    Federal Regulations define areas for indemnity coverage by
Baltimore County Savings Bank, F.S.B. (the "Bank") as follows:

  (a)  Any person against whom any action is brought or
threatened because that person is or was a director or officer
of the Bank shall be indemnified by the Bank, as the case may
be, for:

    (i)  Any amount for which such person becomes liable under
    a judgment in such action; and

    (ii)  Reasonable costs and expenses, including reasonable
    attorney's fees, actually paid or incurred by such person
    in defending or settling such action, or in enforcing his
    or her rights to indemnification if the person attains a
    favorable judgment in such enforcement action.

  (b)  Indemnification provided for in subparagraph (a) shall
be made to such officer or director only if the requirements of
this subparagraph are met:

    (i)   The Bank shall make the indemnification provided by
    subparagraph (a) in connection with any such action which
    results in a final judgment on the merits in favor of such
    officer or director.

    (ii)  The Bank shall make the indemnification provided by
    subparagraph (a) in case of settlement of such action,
    final judgment against such director or officer or final
    judgment in favor of such director or officer other than
    on the merits, if a majority of the disinterested
    directors of the Bank determines that such a director or
    officer was acting in good faith within the scope of his
    or her employment or authority as he or she could
    reasonably have perceived it under the circumstances and
    for a purpose which he or she could  reasonably have
    believed under the circumstances was in the best interest
    of the Bank or its members.

  (c)  As used in this paragraph:

    (i)  "action" means any judicial or administrative
    proceeding, or threatened proceeding, whether civil,
    criminal, or otherwise, including any appeal or other
    proceeding for review;

    (ii) "final judgment" means a judgment, decree, or order
    which is not appealable and as to which the period for
    appeal has expired with no appeal taken;

    (iii)  "settlement" includes the entry of a judgment by
    consent or by confession or a plea of guilty or nolo
    contendere.

  Office of Thrift Supervision regulations subject the Company
to the same indemnification regulations applicable to the Bank
and described above.

  The Bank has a directors and officers liability policy
providing for insurance against certain liabilities incurred by
directors and officers of the Bank while serving in their
capacities as such.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED
------

  Not applicable.

ITEM 8.  EXHIBITS
------

  4.1    Baltimore County Savings Bank, F.S.B. Employees'
         Savings & Profit Sharing Plan and Trust, and Adoption
         Agreement (the "Plan")

                                3
4.2    Summary Plan Description of the Plan
  
  4.3    Forms of Enrollment Form and Change of Investment
         Allocation to be made available to Plan Participants
         with respect to the investment of their accounts under
         the Plan

  4.4    Charter of BCSB Bankcorp, Inc. (incorporated herein by
         reference to Exhibit 3.1 of the Company's Registration
         Statement Form SB-2 (SEC Registration No. 333-44831))

  4.5    Bylaws of BCSB Bankcorp, Inc. (incorporated herein by
         reference to Exhibit 3.2 of the Company's Registration
         Statement on Form SB-2 (SEC Registration No.
         333-44831))

  5.1    Opinion of Housley Kantarian & Bronstein, P.C. as to
         the legality of the Common Stock being registered

  5.2    Favorable Determination Letter from the Internal
         Revenue Service dated December 20, 1995,  regarding the
         tax-qualification of the Plan

  23.1   Consent of Housley Kantarian & Bronstein, P.C.
         (appears in their opinion filed as Exhibit 5.1)

  23.2   Consent of Anderson Associates LLP

  24     Power of Attorney (contained in the signature page to
         this Registration Statement)

  99.1   Copy of the Plan's most recent Annual Report, as
         filed with the Internal Revenue Service on Form 5500   

ITEM 9.  UNDERTAKINGS
------

  1.     The undersigned registrant hereby undertakes that it
will:

    (a) File, during any period in which it offers or sells
securities, a post-effective amendment to this registration
statement to:

         (i) Include any prospectus required by Section
    10(a)(3) of the Securities Act of 1933;

         (ii) Reflect in the prospectus any facts or events
    which, individually or together, represent a fundamental
    change in the information set forth in the registration
    statement.  Notwithstanding the foregoing, any increase or
    decrease in volume of securities offered (if the total
    dollar value of securities offered would not exceed that
    which was registered) and any deviation from the low or
    high and of the estimated maximum offering range may be
    reflected in the form of prospectus filed with the
    Commission pursuant to Rule 424(b) if, in the aggregate,
    the changes in volume and price represent no more than 20
    percent change in the maximum aggregate offering price set
    forth in the "Calculation of Registration Fee" table in
    the effective registration statement.

         (iii) Include any additional or changed material
    information on the plan of distribution;
    
provided, however, that paragraphs (a)(i) and (a)(ii) do not
apply if the information required in a post-effective amendment
is contained in periodic reports filed with the Commission by
the registrant under the Securities Exchange Act of 1934 that
are incorporated by reference in this registration statement.

    (b) For the purpose of determining any liability under the
Securities Act of 1934, treat each such post-effective amendment
as a new registration statement relating to the securities
offered, and the offering of such securities at that time to be
the initial bona fide offering.
                             4
(c) File a post-effective amendment to remove from
registration any of the securities that remain unsold at the end
of the offering.

  2.     Insofar as indemnification for liabilities arising
under the Securities Act of 1933 may be permitted to directors,
officers and controlling persons of the registrant pursuant to
the foregoing provisions, or otherwise, the registrant has been
advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable.

                              5
SIGNATURES

  Pursuant to the requirements of the Securities Act of 1933,
as amended, the Registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for
filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned
thereunto duly authorized, in the County of Baltimore, State of
Maryland, on May 20, 1998.

                           BCSB BANKCORP, INC. 

                            By: /s/ Michael J. Dietz
                                ----------------------------
                                Michael J. Dietz, President
                                (Duly Authorized Representative)

                   POWER OF ATTORNEY

 We, the undersigned Directors of BCSB Bankcorp, Inc., hereby
severally constitute and appoint Gary C. Loraditch with full
power of substitution, our true and lawful attorney and agent,
to do any and all things in our names in the capacities
indicated below which said Gary C. Loraditch may deem necessary
or advisable to enable BCSB Bankcorp, Inc. to comply with the
Securities Act of 1933, as amended, and any rules, regulations
and requirements of the Securities and Exchange Commission, in
connection with the registration of BCSB Bankcorp, Inc. common
stock, including specifically, but not limited to, power and
authority to sign for us in our names in the capacities
indicated below, the Registration Statement and any and all
amendments (including post-effective amendments) thereto; and we
hereby ratify and confirm all that said Gary C. Loraditch shall
do or cause to be done by virtue thereof.

 Pursuant to the requirements of the Securities Act of 1933, as
amended, this Registration Statement has been signed by the
following persons in the capacities and on the dates indicated.
Signatures                        Title                          Date
----------                         -----                          -----
/s/ Michael J. Dietz             President and Director            May 20, 1998
----------------------------     (Principal Executive Officer)
Michael J. Dietz        

/s/ Gary C. Loraditch            Vice President, Secretary and     May 20, 1998
----------------------------     Treasurer 
Gary C. Loraditch                (Principal Financial and 
                                 Accounting Officer)

/s/ Henry V. Kahl                Chairman of the Board of          May 20, 1998
-----------------------------    Directors
Henry V. Kahl

/s/ H. Adrian Cox                Vice Chairman of the Board        May 20, 1998
-----------------------------    of Directors
H. Adrian Cox

/s/ William M. Loughran          Vice President and Director       May 20, 1998
-----------------------------
William M. Loughran

/s/ Martin F. Meyers             Director                          May 20, 1998
-----------------------------
Martin F. Meyers

/TABLE
Signatures                        Title                          Date
----------                         -----                          -----
Director                          
-----------------------------
John J. Panzer, Jr.

/s/ P. Louis Rohe, Jr.           Director                          May 20, 1998
-----------------------------
P. Louis Rohe, Jr.

                                 Director
-----------------------------
Frank W. Dunton
Pursuant to the requirements of the Securities Act of
1933, the undersigned trustee of the Baltimore County Savings
Bank, F.S.B. Employees' Savings & Profit Sharing Plan and Trust
has duly caused this Registration Statement to be signed on its
behalf by the undersigned, thereunto duly authorized, in the
County of Baltimore, State of Maryland, on May 20, 1998.

                     Baltimore County Savings Bank, F.S.B., 
                     as Trustee of the Common Stock Fund under
                     the Baltimore County Savings Bank, F.S.B.
                     Employees' Savings & Profit Sharing Plan
                     and Trust

                     By: /s/ William M. Loughran
                         _______________________________________
                         William M. Loughran, Its Vice President
INDEX TO EXHIBITS

                                                                 
              
Exhibit    Description            
-------    -----------               

  4.1      Baltimore County Savings Bank, F.S.B. Employees'
           Savings & Profit Sharing Plan and Trust, and
           Adoption Agreement (the "Plan")

  4.2      Summary Plan Description of the Plan
 
  4.3      Forms of Enrollment Form and Change of Investment
           Allocation to be made available to Plan Participants
           with respect to the investment of their accounts
           under the Plan 

  4.4      Charter of BCSB Bankcorp, Inc. (incorporated herein
           by reference to Exhibit 3.1 of the Company's
           Registration Statement Form SB-2 (SEC Registration
           No. 333-44831))

  4.5      Bylaws of BCSB Bankcorp, Inc. (incorporated herein by
           reference to Exhibit 3.2 of the Company's
           Registration Statement on Form SB-2 (SEC Registration
           No. 333-44831))

  5.1      Opinion of Housley Kantarian & Bronstein, P.C. as to
           the legality of the Common Stock being registered

  5.2      Favorable Determination Letter from the Internal
           Revenue Service dated December 20, 1995, regarding
           the tax-qualification of the Plan

 23.1      Consent of Housley Kantarian & Bronstein, P.C.
           (appears in their opinion filed as Exhibit 5.1)

 23.2      Consent of Anderson Associates LLP

 24        Power of Attorney (contained in the signature page to
           this Registration Statement)

 99.1      Copy of the Plan's most recent Annual Report, as
           filed with the Internal Revenue Service on Form 5500