EXHIBIT 23.2 




                       INDEPENDENT ACCOUNTANTS' CONSENT


The Board of Directors
Newnan Savings Bank, FSB:

We consent to the use of our report included herein and to the reference to 
our firm under the heading "Experts" in the prospectus.

Our report refers to a change in the method of accounting for investment 
securities on April 1, 1994 to adopt the provisions of Statement of Financial 
Accounting Standards No. 115, "Accounting for Certain Investments in Debt and 
Equity Securities," and a change in the method of accounting for income taxes 
on April 1, 1993 to adopt the provisions of Statement of Financial Accounting 
Standards No. 109, "Accounting for Income Taxes."


                                                        KPMG PEAT MARWICK LLP 


Atlanta, Georgia
June 27, 1996