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Exhibit 23.4
[Stevens & Company Letterhead]
We consent to the use in this Registration statement of United Community Banks, Inc. on Form S-4 of our opinion related to Eagle National Bank included in the Proxy Statement/Prospectus to such Registration Statement as Appendix C and to the reference to our firm and summarization of our opinion in the proxy statement/prospectus under the caption "Details of the Proposed Merger—Opinion of Eagle Financial Advisor".
/s/CHARLES STEVENS
Stevens & Company
September 3, 2004
CONSENT OF FINANCIAL ADVISOR