<ARTICLE> 9
<LEGEND>
This restated financial data schedule contains summary financial information
extracted from financial statements incorporated by reference into the Company's
quarterly report on Form 10-Q for the quarter ended June 30, 1997, as subsequently
restated, and is qualified in its entirety by reference to such restated financial
statements.
</LEGEND>
<RESTATED> 
<CIK> 0000857855
<NAME> UNITED COMMUNITY BANKS, INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             APR-01-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                          43,135
<INT-BEARING-DEPOSITS>                               0
<FED-FUNDS-SOLD>                                32,530
<TRADING-ASSETS>                                     0
<INVESTMENTS-HELD-FOR-SALE>                    122,475
<INVESTMENTS-CARRYING>                          65,958
<INVESTMENTS-MARKET>                            66,692
<LOANS>                                        690,255
<ALLOWANCE>                                      8,612
<TOTAL-ASSETS>                                 988,531
<DEPOSITS>                                     858,836
<SHORT-TERM>                                    49,844
<LIABILITIES-OTHER>                              5,667
<LONG-TERM>                                     10,915
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         6,739
<OTHER-SE>                                      56,530
<TOTAL-LIABILITIES-AND-EQUITY>                 988,531
<INTEREST-LOAN>                                 33,195
<INTEREST-INVEST>                                5,893
<INTEREST-OTHER>                                     0
<INTEREST-TOTAL>                                39,088
<INTEREST-DEPOSIT>                              18,488
<INTEREST-EXPENSE>                              20,226
<INTEREST-INCOME-NET>                           18,862
<LOAN-LOSSES>                                    1,233
<SECURITIES-GAINS>                                 308
<EXPENSE-OTHER>                                  4,144
<INCOME-PRETAX>                                  6,576
<INCOME-PRE-EXTRAORDINARY>                       6,576
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     4,489
<EPS-PRIMARY>                                      .68
<EPS-DILUTED>                                      .67
<YIELD-ACTUAL>                                    9.01
<LOANS-NON>                                      1,045
<LOANS-PAST>                                       288
<LOANS-TROUBLED>                                     0
<LOANS-PROBLEM>                                      0
<ALLOWANCE-OPEN>                                 7,681
<CHARGE-OFFS>                                      380
<RECOVERIES>                                        78
<ALLOWANCE-CLOSE>                                1,612
<ALLOWANCE-DOMESTIC>                             8,612
<ALLOWANCE-FOREIGN>                                  0
<ALLOWANCE-UNALLOCATED>                          8,612