<ARTICLE> 9
<LEGEND>
This restated financial data schedule contains summary financial information
extracted from financial statements incorporated by reference into the
Company's annual report on Form 10-K for the year ended December 31, 1996,
as subsequently restated, and is qualified in its entirety by reference to
such restated financial statements.
</LEGEND>
<RESTATED> 
<CIK> 0000857855
<NAME> UNITED COMMUNITY BANKS
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                          28,085
<INT-BEARING-DEPOSITS>                               0
<FED-FUNDS-SOLD>                                24,585
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                     81,264
<INVESTMENTS-CARRYING>                          77,326
<INVESTMENTS-MARKET>                            77,625
<LOANS>                                        634,574
<ALLOWANCE>                                      8,125
<TOTAL-ASSETS>                                 886,103
<DEPOSITS>                                     773,300
<SHORT-TERM>                                         0
<LIABILITIES-OTHER>                              6,101
<LONG-TERM>                                     49,027
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         7,085
<OTHER-SE>                                      50,590
<TOTAL-LIABILITIES-AND-EQUITY>                 886,103
<INTEREST-LOAN>                                 57,978
<INTEREST-INVEST>                                8,730
<INTEREST-OTHER>                                 1,198
<INTEREST-TOTAL>                                67,906
<INTEREST-DEPOSIT>                              32,161
<INTEREST-EXPENSE>                              34,091
<INTEREST-INCOME-NET>                           33,815
<LOAN-LOSSES>                                    1,597
<SECURITIES-GAINS>                                (13)
<EXPENSE-OTHER>                                 24,843
<INCOME-PRETAX>                                 13,041
<INCOME-PRE-EXTRAORDINARY>                      13,041
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     8,927
<EPS-PRIMARY>                                     1.29
<EPS-DILUTED>                                     1.26
<YIELD-ACTUAL>                                    4.85
<LOANS-NON>                                        984
<LOANS-PAST>                                       487
<LOANS-TROUBLED>                                     0
<LOANS-PROBLEM>                                      0
<ALLOWANCE-OPEN>                                 6,884
<CHARGE-OFFS>                                      695
<RECOVERIES>                                       339
<ALLOWANCE-CLOSE>                                8,125
<ALLOWANCE-DOMESTIC>                                 0
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                          8,125