EXHIBIT 23.2



                   CONSENT OF MULDOON, MURPHY & FAUCETTE LLP
                   -----------------------------------------


     We hereby consent to the filing of the form of our opinion with respect to
the federal income tax consequences of the merger as an exhibit to the
Registration Statement on Form S-4 of SouthBanc Shares, Inc. and to the
references to us in the Joint Proxy Statement-Prospectus forming a part of the
Registration Statement.



April 26, 2000                                Sincerely,



                                              /s/ MULDOON, MURPHY & FAUCETTE LLP