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."



                                                /s/ KPMG PEAT MARWICK LLP
                                                -------------------------------
                                                KPMG PEAT MARWICK LLP

Atlanta, Georgia
July 16, 1996