EXHIBIT 23

       CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We have issued our report dated February 26, 1999, accompanying the
consolidated financial statements incorporated by reference in
the Annual Report of United Community Banks, Inc. on Form 10-K
for the year ended December 31, 1998.  We hereby consent to the
incorporation by reference of said report in the Registration
Statement of United Community Banks, Inc. on Form S-8 (File No.
33-80885, effective December 27, 1995).


                                        PORTER KEADLE MOORE, LLP


                                       /s/ Porter Keadle Moore, LLP




Atlanta, Georgia
March 22, 1999