The Board of Directors
Synovus Financial Corp.
P.O. Box 120
Columbus, GA  31902


We consent to the use of our tax opinion included herein as Exhibit D and to the
reference  to  our  firm under the heading of "Experts" and "Tax Opinion" in the
prospectus.


Memphis, Tennessee
July 9, 1998

                                                  
                                                  KPMG Peat Marwick LLP