Exhibit 23.1

           CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We have issued our report dated March 5, 1997, included in the Annual
Report of United Community Banks, Inc. and subsidiaries, on Form 10-K for
the year ended December 31, 1996 and incorporated by reference in this
Registration Statement on Form S-4.  We consent to the use of the
aforementioned report in the Registration Statement on Form S-4 and
related Prospectus, and to the use of our name as it appears under the
caption "Experts".


               /s/ PORTER KEADLE MOORE, LLP


Atlanta, Georgia
July 24, 1997