<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